Accrued benefit, 80

Accumulation years, 186187

ACP. See Actual contribution percentage

Active participants, 188191

Actual contribution percentage (ACP), 46

Actual deferral percentage (ADP), 45

Actuarial cost method, 110

ADL. See Advanced determination letter

Administrative exemptions, 131

Adoption agreement, 6768

ADP. See Actual deferral percentage

ADP 1.25 test, 46

ADP 2.0 test, 46

Adult daily living functions, 264

Adult day care, 263

Advanced determination letter (ADL), 148

Advance directives, 265266

Affiliated service groups, 74

After-tax contributions, 8687

Agency conflict, 174

Age-restricted housing, 258

Age-weighting, 8485

Aggregation rules, 7273

AIME. See Average index monthly earnings

Alternative minimum taxes (AMT), 178 ...

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