QUOTE
(8) Adjustments for investment experience
In determining the prefunding balance or the funding standard carryover balance of a plan as of the first day of the plan year, the plan sponsor shall, in accordance with regulations prescribed by the Secretary of the Treasury, adjust such balance to reflect the rate of return on plan assets for the preceding plan year. Notwithstanding subsection (g)(3), such rate of return shall be determined on the basis of fair market value and shall properly take into account, in accordance with such regulations, all contributions, distributions, and other plan payments made during such period.
In determining the prefunding balance or the funding standard carryover balance of a plan as of the first day of the plan year, the plan sponsor shall, in accordance with regulations prescribed by the Secretary of the Treasury, adjust such balance to reflect the rate of return on plan assets for the preceding plan year. Notwithstanding subsection (g)(3), such rate of return shall be determined on the basis of fair market value and shall properly take into account, in accordance with such regulations, all contributions, distributions, and other plan payments made during such period.
Comment by Mr. Holland at 2009 EA Meeting (as nearly as I remember the quote):
"I don't think you want more than you already have."
So, it appears we won't have IRS regulation on this. IMHO, that is a good result; Mr. Holland is correct.
Issue
I have a spreadsheet to perform this calculation. I'm willing to post it, for public domain. Is this a good idea? If so, should it be protected? Any other comments? Anyone (actuary, attorney, etc.) see any problems with this?