Lump Sum From Cash Balance Plan

[Dougsbpc]

Generally, a small defined benefit plan must be at least 110% funded after a lump sum distribution is paid to an HCE. Is this also the case for a cash balance plan?

Thanks.

[CuseFan]

Certainly is, although it's still 110% of current liability, which for this purpose was never updated for PPA, so you just need to be reasonable and consistent. For a CBP, it's not account balances.