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jlf
Dear Ms. Calhoun: Do you know of any governmental DB plans that offer distribution options based upon ANNUITIZATION FOR LIFE EXPECTANCY (RATHER THAN FOR LIFE) with full earnings participation on the invested reserves?

Thanks, JOEL L. FRANK

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Carol V. Calhoun
Well, I'm not sure I'm the one to answer this. However, I modified your subject line, in hopes that perhaps someone else will see and answer it.
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Employee benefits legal resource site
Brent Rowell
I am aware of some that offer "lump sum equivalent". I'm hard put to think of an actuarial justification for offering "life equivalent" .... think it would invalidate actuarial assumptions etc. I am aware that an option like this would help some employees however that help would come out of the group's benefits .... i.e. it would hurt the retiree who really does make it to 100+ (about as lousy a public policy as I can think of)

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Brent
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