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Posted

EOY valuation plan, if we use $1k PFB to offset MRC for 2023 plan year (line 35 on SB), should I reflect that in AFTAP/FTAP calculation by reducing $1k PFB? and also override SB line 14? I think so but can't find an official guidance on this.

Posted

I think for the Line 14 (FTAP) the PFB used to offset MRC should not have any impact. The 5500 Schedule SB instruction doesn't mention any adjustments, and it seems pretty clear. However, for the Line 15 (AFTAP), I would take it into consideration. 

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