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Effective for distributions in Plan Years beginning after December 31, 2003, the <br />determination of actuarial equivalence of forms of benefit other than a "Straight <br />Life Annuity" shall be made in accordance with (1) or (2)a <br />(1) Benefit Forms not Subject to Code 417(e)(3), <br />For Limitation Years beginning before July 1, 2007, the "Straight <br />Life Annuity" which is actuarially equivalent to the Firefighter's <br />form of benefit shall be determined under this subsection (i) for <br />all forms of benefit other than a "Straight Life Annuity". The <br />actuarially equivalent "Straight Life Annuity" is equal to the <br />annual amount of the "Straight Life Annuity" commencing at the <br />same annuity starting date which has m <br />value as the Firefighter's form of benefit computed using <br />whichever of the following produces the greater annual amount: <br />(1) the interest rate and mortality table (or other tabular factor) <br />specified in the Fund for adjusting benefits in the same form; and <br />(11) 5% interest rate assumption and the applicable mortality <br />table defined in Section 9.02.g. <br />M <br />