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#MAXBEN

U.S. maximum benefit limit

Returns the maximum benefit under the US Internal Revenue Code Section 415 for benefits deferred to argument Age.

This maximum benefit is payable as a single life annuity, adjusted for commencement, as indicated by Age, according to the selection for the  Apply 2001 Tax Act actuarial equivalence and rounding provisions check box of the Regulatory Data topic of Plan Definitions.  If the box is not checked, the benefit is reduced or increased for commencement prior to or after, respectively, the member's social security normal retirement age.  If the box is checked, the benefit is reduced for commencement prior to age 62 or increased for commencement after age 65. The maximum benefit returned for this operator also reflects adjustment for years of participation less than 10, generally reflects comparison with the highest 3-year average salary limit and may reflect application of the $10,000 exemption. See U.S. Maximum Benefits for details.

Syntax:

#MAXBEN Age

Age is the deferral age, or 0 if immediate.

Age must be an integer.

Examples:

#MAXBEN 0 equals the maximum benefit payable immediately.

#MAXBEN 62 equals the maximum benefit deferred to age 62

#MAXBEN 65 equals the maximum benefit deferred to age 65