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Posted

We were just provided an actuarial report prepared by a decent sized actuarial group in California on a small CB plan, where the prior actuary calculated AVA and included substantial receivables....does anyone know of any circumstance under which that would be permissible.

Posted

Not sure I understand the question. Why wouldn't you include prior year receivable contributions in the AVA?

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Posted

Do the receivables consist of anything besides receivable contributions? Funding valuations would always include contributions made for the prior plan year after the end of the prior plan year (suitably discounted, of course).

Always check with your actuary first!

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