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Accrued Benefit in Cash Balance Plan


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If say a 45 year old person has a cash balance account of $100,000, is that what the lump sum would be if he terminated? Or do you have to project account to 65, convert to an annuity and then determine lump sum of the annuity? And if he wanted to receive an annuity at 65, would the account be credited with interest (based on current year rates) to age 65 and then converted to an annuity?

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