Preparing a 1/1/2009 valuation that results in an AFTAP of 57.1%. A notice of benefit restriction must be provided to participants to notify them that the benefits are frozen under the plan and that they cannot elect a lump sum distribution if they terminate/retire.

On the notice of benefit restriction what date is the effective date that the benefits become frozen ? 1/1/2009? current date?

It is my understanding that as long as there was not benefit restriction prior to the 2009 AFTAP being certified, the restriction is effective the date of the certification of the 57.1% and the employer has 30 days to issue the notice.

I agree, the benefit restrictions become effective on certification date.

Also, keep in mind that WRERA lets you use the prior year's ratio for the purpose of the accrual freeze, so you might only be dealing with a lump sum restriction.

What is there is no current certification for whatever reason? Is the effective date the day after the expiration of the prior AFTAP?

If the 2009 AFTAP is not certified, i believe effective 10/1/09 the certified AFTAP would be deemed to be less than 60%.