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Guest pension222
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When calculating the PVAB's to determine if a plan is top heavy do I take into account each participant's vested percent, i.e. do I calculate vested PVAB's since were are to treat each participant as if they terminated on the valuation date?

What about terminated vested participants? Should we apply vesting to them? How about those terminated who are zero percent vested, do we ignore them?

And finally how about those who are in pay status. Suppose they terminated when were 60% vested and are now in pay status. Do we value their benefit, which is 60% of their total accrued benefit as of their termination?

Do you have any sites to back up an answer?

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