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Accrual Basis Operators

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Operators that return a salary or a salary limit:

#SALARY Returns the employee’s salary, limited to the U.S. Internal Revenue Code Section 401(a) maximum salary in the U.S. qualified pension and U.S. public pension modes.
   
#FAS Returns the employee’s highest consecutive n-year final average salary out of the last m years. Salaries are limited to the U.S. Internal Revenue Code Section 401(a)(17) maximum salary in the U.S. qualified pension and U.S. public pension modes.
   
#MAXSAL Returns the U.S. Internal Revenue Code Section 401(a)(17) maximum salary for qualified plans.

 

Operators that return a governmental “integration level”, average integration level or governmental benefit (e.g., social security wage base and PIA in the U.S.):

#SSWB Returns the U.S. social security taxable wage base.
   
#YMPE Returns the Canadian yearly maximum pensionable earnings.
 #YAMPE Returns the Canadian additional yearly maximum pensionable earnings.
   
#BBG Returns the German Social Security BBG limit (“Beitragsbemessungsgrenze“).
#BBGKV Returns the German Healthcare BBG limit (“Beitragsbemessungsgrenze Krankenversicherung“).
   
#LEL Returns the U.K. Lower Earnings Limit.
   
#AVGWB Returns the n-year average of the U.S. social security wage bases.
   
#AVGYMPE Returns the n-year average of the Canadian yearly maximum pensionable earnings.
#AVGYAMPE Returns the n-year average of the Canadian yearly additional maximum pensionable earnings.
   
#CVCP Returns the employee’s U.S. social security covered compensation from a projected covered compensation table.
   
#PIA Returns the employee’s primary insurance amount (PIA) at U.S. social security normal retirement age, assuming level salaries after decrement.
   
#SVR Returns the German State Pension for the employee, for either Retirement or Death / Disability benefits.

 

Operators that return a maximum pension benefit:

#MAXBEN Returns the U.S. Internal Revenue Code Section 415(b) maximum benefit deferred to Age.
   
#CANMAX Returns the Canadian ITA maximum pension deferred to Age, based on service according to left argument.

 

Operators that return a service amount or year:

#SERVICE Returns the employee’s service based on a service date or current service amount.
   
#ENTRYYEAR Returns the year of plan entry for new entrants during a forecast.