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Choose the stability period to be used when computing lump sums.

BASIC PLAN DOCUMENT:

Article 2 Definitions:

"Actuarial Equivalent, Actuarial Value, Actuarial Reduction" means an alternate form of payment having the same actuarial value when computed on the basis of the actuarial assumptions set forth below:

(a) Non Lump Sum Distributions. The actuarial assumptions to be used in computing non lump sum distributions shall be the actuarial assumptions set forth in the Adoption Agreement.

(b) Lump Sum Distributions. The actuarial assumptions to be used in computing a lump sum distribution shall be the applicable interest rate and the applicable mortality table. The applicable interest rate is the rate of interest on 30-year Treasury securities (or such interest rate that is subsequently specified by the Internal Revenue Service pursuant to Code section 417(e)) as specified by the Internal Revenue Service for the lookback period and for the stability period specified in the Adoption Agreement. The stability period is the successive period specified in the Adoption Agreement, that contains the Annuity Starting Date for the distribution and for which the applicable interest rate remains constant. The applicable mortality table is the mortality table specified by the Internal Revenue Service in Revenue Ruling 2001-62 (or such mortality table that is subsequently specified by the Internal Revenue Service pursuant to Code section 417(e)). Notwithstanding the foregoing, a plan amendment that changes the date for determining the applicable interest rate (including an indirect change as a result of a change in Plan Year), shall not be given effect with respect to any distribution during the period ending one year after the later of the amendment's effective date or adoption date, if, during such period and as a result of such amendment, the Participant's distribution would be reduced. For purposes of computing a lump sum distribution, the Adoption Agreement may provide for actuarial assumptions to be used in addition to the applicable interest rate and the applicable mortality table provided, however, that the value of the lump sum distribution shall not be less than the lump sum computed using the applicable interest rate and the applicable mortality table.

The foregoing is only intended to be a brief overview of applicable plan provisions. You should carefully review the entire Adoption Agreement and the entire Basic Plan Document to ensure that your responses to the Adoption Agreement questions accurately reflect the intended design of the plan.

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