EBAR formula for permitted disparity

I have the formula to calculate a 'regular' EBAR.  That is, not including permitted disparity.

Where can I find the formula for the permitted disparity? 

Does anyone have excel formulae to calculate either the EBAR given the contribution, or the contribution given the EBAR?

1.401(a)(4)-7(c)(2) and (3)

If the person's below the covered comp level, it's the lesser of

1) original EBAR times 2, or 

2) original EBAR plus the disparity factor from a big table based on the plan's NRA and the individual's SSRA.

If the person's above the covered comp level, it's the lesser of

1) annual accrual / (comp - (50% times covered comp)), or

2) (annual accrual + (disparity factor x covered comp))/ compensation

Merry Christmas all

BG5150  (if you can still put up with my comments!)

The precaution or reminder is you are nor permitted to impute disparity on deferrals, matching contributions or safe harbor contributions. 

Sorry most of my pension knowledge went out the window when I went through the door. I did provide examples in the Coverage and Nondiscrimination answer Book, but I left that as well....

Not asking for you guys to do my work, but is there something in the EOB that outlines the calculation with the permitted disparity?

I think Chapter 10 is dedicated to permitted disparity (it's got to be the shortest chapter along with vesting and 415), and a quick peek does have some illustrations to the calcs.

On 12/15/2021 at 1:26 PM, BG5150 said:

Not asking for you guys to do my work, but is there something in the EOB that outlines the calculation with the permitted disparity?

Isn't bri's description what you want? All you need is to program the permitted disparity factor and covered comp.

I believe you use average annual comp instead of comp in the formulas  if you are testing that way.

Optionally.