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Screen SB-2 - Funding Target, Miscellaneous, Contributions (5500)
Funding Target and Target Normal Cost Assumptions
Discount rate: Applicable month
The entry in this field is based on the number of months prior to the valuation date that the segment rates are published. For example, if the segment rates are published in the same month, enter
0
(zero). If the segment rates are published two months prior to the valuation date, enter 2
.Substitute mortality table information
If you entered
3
in the Mortality table
field, enter the description of the substitute mortality table information, including the plan populations that use the substitute or prescribed methods.Eligibility and benefit provisions
Enter a summary of principal eligibility and benefit provisions used to arrive at the valuation of the plan, such as optional forms of benefits, plan provisions that apply to only a select group of employees, and identifying benefits not included in the valuation.
Current Year Minimum Required Contribution
Amortization charges: Net shortfall charge
In the
Outstanding Balance
column, enter the remaining shortfall amortization amount. In the Installment
column, enter the level amortization payment that will amortize the initial shortfall over seven annual payments.Amortization charges: Waiver charge
In the
Outstanding Balance
column, enter the present value amount as of the valuation date of all remaining waiver amortization installments. In the Installment
column, enter the sum of the amortization installments that were established to amortize any waiver amortization bases, unless the bases have been fully amortized.Amortization bases schedule
If there are any shortfall or waiver amortization bases, enter the type of base, the present value of installments, the valuation date on which the base was established, the years remaining in the amortization period, and the amortization installment.