Line 11a of 5300

[Guest 409 eh?]

I'd appreciate any help on a determination letter application we are filing for a cash balance plan.

Line 11a of the 5300 asks "For defined benefit plans - Method for determining accrued benefit." There is a very short blank there. The instructions don't really explain it further. The Plan is a cash balance that recently transitioned to a DB, so my inclination would be to answer this that the accrued benefit = the frozen accrued DB benefit + the actuarial equivalent of the hypothetical account. This would not fit in the small blank though, so I'd have to do an attachment. Am I missing a better easier way to answer this question?

I've seen 5300s for CB plans prepared elsewhere that put 133 1/3 on Line 11a.

Thanks in advance!

[david rigby]

Interesting. I suggest your proposed response is reasonable.

However, you should have plenty of space, with creative "spelling". Something like "frozen AB + cash balance"?

[Guest 409 eh?]

Thanks! That's some very practical advice that saves me an unnecessary schedule.