It appears that the only election required to use the alternate funding target (e.g., 430 assumptions) to determine unfunded vested benefits is to check a box on the PBGC electronic filing. Is anybody requesting the employer to make a separate written election? I wonder since the election is irrevocable for 5 years how much slainin' practitioners are doing.

Clients didn't read my AFTAP letter. I'm not wasting anybody's time with this pink elephant.