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Practice Note: Preparing a Certification of the Adjusted Funding Target Attainment Percentage for a Pension Plan (PDF)
American Academy of Actuaries 
Jan. 6, 2010
13 pages. Revised December 2009. Excerpt: This practice note was prepared by the Pension Committee of the American Academy of Actuaries to offer information to actuaries on current and emerging practices in thepreparation of the certification of a U.S. tax-qualified pension plan's adjusted funding target attainment percentage (AFTAP), as required under the benefit-restriction provisions of the Pension Protection Act of 2006 (PPA) and associated regulations.
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