CB-17 Imputing Disparity – The Theory

The backbone of 401(a)(4) compliance testing is the EBAR which can be adjusted by Imputing Disparity which is supposed to mean: Impute: to lay the responsibility or blame for (something) often falsely or unjustly Disparity: a noticeable and usually significant difference or dissimilarity But what Imputing Disparity means for pension purposes is providing an extra [ ]