What is the amount the prior year's AFTAP is decreased in order to determine the presumed AFTAP for the current year when there is no certified AFTAP 4 months into the plan year?
100
This method is used under PPA to determine the Funding Target and Target Normal Cost.
What is (Traditional) Unit Credit?
100
This act introduced a corridor around the segment rates used to determine funding requirements under section 430.
What is the Moving Ahead for Progress in the 21st Century Act (MAP-21)?
100
This type of program can apply the concept of 'health wellness' programs to employees' financial situations to improve retirement readiness.
What is Financial Wellness?
200
6.5 months after the beginning of the plan year
What is the due date for a plan's second quarterly contribution requirement?
200
2
What is the number of years for which purchases of annuities for non-HCE employees are added to assets and liabilities to determine the AFTAP?
200
This method is used to determine the Projected Benefit Obligation under ASC 715.
What is the Projected Unit Credit method?
200
This act extended the number of years that a corridor is applied to the segment rates used to determine funding requirements under section 430.
What is the Highway and Transportation Funding Act of 2014 (HATFA)?
200
This program provides monetary rewards to employees for completing financial education and planning activities.
What is SavIncent?
300
No later than 120 days after the close of each plan year
What is the due date for a non-small plan to provide an Annual Funding Notice under ERISA 101(f)?
300
50%
What percentage of the amount that could be paid without regard to section 436 can still be paid when the AFTAP is at least 60% but less than 80%?
300
Under this method, the Unfunded Accrued Liability always equals $0.
What is the Aggregate or Individual Aggregate Method?
300
Under this act, a plan sponsor could elect one of two alternative amortization extensions to the otherwise 7 years required under section 430.
What is the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (PRA 2010)?
300
This program can automatically enroll employees in a 401(k) plan, set a retirement target, determine a contribution schedule, invest assets, and make adjustments based on actual results.
What is Savings InSight?
400
The 15th day of the 10th full calendar month in the plan year
What is the PBGC's premium due date?
400
100%
What is the minimum AFTAP required in order for a plan to still be able to pay prohibited payments if the plan sponsor is a debtor in a case under title 11?
400
Under this method, an individual's Normal Cost is expressed as level dollar amount or level percentage of salary from entry age to retirement.
What is the Entry Age Normal method?
400
This was the first act to provide funding relief post-PPA.
What is the Worker, Retiree, and Employer Recovery Act of 2008 (WRERA)?
400
This is a web-based platform that provides employees with access to insurance quotes, retirement planning assistance, current news of interest to retirees, and
topical videos.
What is RetireeZone?
500
90 days after the end of the company's fiscal year
What is the 10-K filing due date for non-acceleretad filers?
500
5
What is the number of plan years that sections 436(b), (c), and (e) do not apply to a new plan?
500
This method is similar to the Frozen Initial Liability (FIL) method, except the initial liability is based on a level dollar or level percentage of pay beginning at the participant's 'current age' vs. 'entry age'.
What is Attained Age Normal?
500
This act provided rural cooperative multiple-employer plans permanent exemption from PPA funding and benefit restrictions rules.
What is the Cooperative and Small Employer Charity (CSEC) Pension Flexibility Act of 2014?
500
Savings InSight's default investment might be this type of fund which automatically adjusts the underlying investment mix as an individual approaches her target retirement date.