Dive into essential calculations for defined benefit (DB) and cash balance plans under IRC Sections 430 and 404. This session provides a comprehensive look at target normal cost and funding target calculations, including when actuarial adjustments are required, how to treat them, and the impact of key variables such as assumed payment forms, normal retirement dates, and 415 limits. Attendees will also examine the nuances of end-of-year versus beginning-of-year valuations, equipping them with the knowledge to handle these calculations with confidence.

About the Speaker

Julis Smetona

Joel Tippetts

Participant Information

Each attendee/viewer must have their own registration for each event and access it through their own device in order to receive continuing education credit.

Registration for on-demand webcasts includes unlimited viewing of the webcast recording, webcast outline, and any additional presentation materials for 180 days following the registration date.

Recordings are available one week after the live webcast takes place.

To receive CE for the on-demand version, viewers must pass a brief quiz following the recorded session.