I am new at this and don't have too much experience. Can someone please explain what the "non-traditional" OBRA full funding limitation measurement for determining the deductible limit of a corporate retirement plan is? A general overview would be greatly appreciated. Also, is there a "traditional" full funding limitation? Under what circumstances should you use the "non-traditional" vs. the "traditional" approach?

I am not sure of your terminology or the reasoning for your query. Determining the full funding limitations for defined benefit plans is extremely complex and cannot be adequately explained on a message board. Consult your local actuary.

I'll volunteer to be that actuary. Mr.X is correct about complexity, but perhaps I can help anyway. More info would help. Can you supply some background info and/or specifics to give me a point of reference for your question? email me if you prefer.