Average Benefit Percentage Test – IRC §410(b)

Cash Balance Accrued Annual Benefit at NRA Calculator

Cash Balance Accrued Annual Benefit at NRA

Enter current values to estimate the annual life annuity at Normal Retirement Age.

Example: 55
Example: 65
Used to compute benefit percentage (optional).
Notional account as of the valuation / test date.
Example: enter 5 for 5%.
Leave blank to use the same rate as interest crediting.
Simple life expectancy approximation (default 20 if blank).
This is a simplified educational calculator. Actual plan calculations should rely on the plan document, applicable IRS regulations, and full actuarial assumptions (including detailed mortality tables).
Emparion, LLC does not provide legal, investment or tax advice. The information herein is general and educational in nature and should not be considered legal or tax advice. Tax laws and regulations are complex and subject to change, which can materially impact financial results. Emparion cannot guarantee that the information herein is accurate, complete, or timely. Emparion makes no warranties with regard to such information or results obtained by its use, and disclaims any liability arising out of your use of, or any tax position taken in reliance on, such information. Please consult an attorney or tax professional regarding your specific situation.