QUESTION: My benefit formula is an (A) + (B) format where (A) is a frozen accrued benefit as of 1/1/1989 (B) represents service-based accruals since 1/1/1989. How can I code part (B) to start accruing as of 1/1/1989?

ANSWER: For part (B), use an Accrual Definition with variable accrual rates. Define two accrual rate tables: the first one with an accrual rate of 0; the second with an effective date of 1/1/1989 and the appropriate accrual rate.