412(i) funding

[Guest Walt Dallas]

Is there any lower limit for the guaranteed rate of a 412(i) plan?

[Guest sdolce]

I don't know of any constraints on the contract rates,but the ultimate benefit (lump sum) is subject to the interest rate restrictions imposed by saction 415 of the Code.Ifthe contract has been set up to provide the 415 maximum benfit you could wind upwith more cash in the contract than can legally be paid.