APB Opinion No. 8 set minimum and maximum limits on the annual provision for pension cost. An amount that was always included in the calculation of both the minimum and the maximum limit is

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The minimum and maximum limits for the annual provision of pension cost are calculated based on the Normal Cost, which is the cost of providing retirement benefits for the current year's service. Therefore, Normal Cost is always included in the calculation of both the minimum and maximum limits. Option B, amortization of past service cost, is not always included in the calculation of these limits, as it depends on when the past service cost was incurred. Option C, interest on unfunded past and prior service costs, would only be included in the maximum limit calculation, as it represents the cost of financing the unfunded portion of past service or prior service cost. Option D, retirement benefits paid, is not relevant to the calculation of the annual provision for pension cost, as it represents an actual payment rather than a cost.