Annual Funding Notice Supplement

[dmb]

With regard to the MAP-21 supplement, how should the supplement be incorporated into the model notice? For example, does it get added to the front, added to the back, or somehow worked into the model notice? Also, should the entries in the supplement under "Minimum Required Contribution" "net" amounts (before reflect any application of a carryover balance or prefunding balance) or should they be "gross" amounts (before application of any carryover balance or prefunding balance)? Thanks in advance, any help is greatly appreciated.

[Andy the Actuary]

You likely won't get answers but only opinions.

Here's what I intend to do. While it's been stated it's acceptible to put the supplement in front, that seems to place more importance on it that it deserves. I was planning to insert it right after the other meaningless table of FT, Assets, COB, PFB. I was also planning to show the MRC without regard to elections to apply credit balances even though they occurred. There is nothing to preclude you from showing the MRC both ways, which is certainly just as confusing and meaningless as showing the compare in the first place.