Preparing a Certification of the Adjusted Funding Target Attainment Percentage (AFTAP) for a Pension Plan

Preparing a Certification of the Adjusted Funding Target Attainment Percentage (AFTAP) for a Pension PlanPension Committee practice note regarding current and emerging practices in the preparation of the certification of a U.S. tax-qualified pension plans adjusted funding target attainment percentage (AFTAP), as required under the benefit-restriction provisions of the Pension Protection Act of 2006 (PPA) and associated regulations