Guest draper Posted May 21, 2003 Posted May 21, 2003 In cross testing DC plans, the mortality table factor is applied to all allocations in determining EBARS. Hence, the choice of table, setting aside permitted disparity, makes no difference in the ranking of EBARS or the average benefits test. However, it would seem in the combo scenario with owner(s) accrual rate principally or entirely from the DB plan, that the table with the strongest q's will produce the highest DC EBARS and therefore the most favorable testing? Any comments?
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