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Preparing 2009 Schedule SB for 12/31/2009 val. Line 15 (AFTAP) of the Schedule SB says that if the valuation date is other than the first day of the year then you must report the final certified AFTAP based on 2009 valuation results (and reflecting 2009 contributions). So when we prepared the 12/31/2009 valuation the certified AFTAP did not reflect any 2009 contributions. Since the Schedule SB must reflect 2009 contributions then another AFTAP must be certified and entered on line 15? So if the AFTAP is including contributions then it would make sense that the Target Normal Cost would have to be added to the Funding Target to be consistent? Correct?

  • 2 weeks later...

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