Pension Allocable to Employee Contributions

[Guest samga]

Our pension plan had mandatory employee contribution through 1977 and we have been adjsuteing the value yearly since then using 120% of the mid-term afr rates. Under PPA, a question has come up regarding the determination of the accrued benefit attributable to employee contributions and the segment rates that apply for projecting the age 65, our NRD, benefit when an employee applies for retirement. Is anyone aware of a post that addresses the issues? Are spot rates to be used or do the transitional rates such as for Mandatory distributions apply?