Task: Text Completion
Input (English): 1144, 1146 (8th Cir.1989), which is to be determined on the circumstances of each case, United States v. Neal Pharmacal Co., 789 F.2d 1283, 1289 (8th Cir.1986). In general, however, the' binding Eighth Circuit precedent requires the proponent of the plan to identify a rate of interest that could be earned on a risk-free investment, such as that currently paid on a United States treasury bond of like term, and then to augment that rate by an increment that is sufficient to compensate the secured creditor for the risk it will bear over the term of the reamortization, as a result of the reorganized debtor’s retention of the possession of the collateral. United States v. Doud, 869 F.2d at 1146; In re Monnier Bros., 755 F.2d at 1339. See also In re Hardzog, 901 F.2d 858, 860 (10th Cir.1990) (<HOLDING>). In the second step of this process, [t]he 
 Holding statements: (A) recognizing this as the general rule (B) recognizing doud as applying just this methodology (C) recognizing and applying the stream of commerce theory (D) recognizing this rule (E) recognizing this presumption
Output (English): (B)