CB and 401(a)4 Testing

[Dougsbpc]

Have always used Qualified Joint and Survivor at current age as the normalization factor for the most valuable benefit when testing a traditional DB plan. We have used this even if testing with a DC plan that does not have QJSA as the normal form of benefit.

If testing a Cash Balance plan I assume we need to use Lump sum available as the normalization factor for the most valuable benefit when testing correct?

Thanks.