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Posted

A defined benefit plan is terminating and one of the retirees who elected a joint and survivor option would like to receive a lump sum now. When calculating the lump sum do you have to take into account the prior annuity payments that were made. I'm getting conflicting instructions. Also, can the lump sum be rolled over?

Posted

J&S? Lump sum? Permitted by plan?

Assuming you get by that, the LS is (probably) the present value of all future payments.

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

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