General Nondiscrimanation Test for Retirees

[Guest HarveyC]

This concerns improving benefits for inactives (not simply COLA adjustments).

For the general test, what would the testing age be for retirees...current age or the same that would be applicable for an acitve (later of NRA and current age)?

Also, how would one determine NAR & MVAR for retirees? For NAR, do you use the current benefit level or the accrued benefit at retirement, to convert to a straight life annuity and divide by service and prior pay? Is MVAR = NAR or do you have to look at the most valuable retirement age even though we know when the retiree retired? It would be a pain to go back and unearth the accrued benefit for each retiree; we already have everyone's current benefit in pay.