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Market Rate of Return Cash Balance Plans
acm_acm and one other reacted to John Feldt ERPA CPC QPA for a topic
My understanding is that it is cumulative, that the preservation of capital requirement applies upon distribution unless the terms of the plan dictate otherwise, such as a zero percent annual floor. Using actual ROR can cause high 401(a)(26) minimums when there are low or negative investment returns and can cause low 415 lump sum payout limits when there are high investment returns, so be careful out there!2 points
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