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EBAR
(redirected from Equivalent Benefit Accrual Rate)

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AcronymDefinition
EBARElderly Behavior Assessment for Relatives
EBAREquivalent Benefit Accrual Rate (401k plans)


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Thus, a plan may provide a lower allocation rate for younger employees and a higher rate for older employees and still be nondiscriminatory, because the resulting equivalent benefit accrual rates will be nondiscriminatory.
PscNet also calculates The Equivalent Benefit Accrual Rates (EBARS), The Average Benefit Percentage Test, The Ratio Percentage Test, and The General Tests as described in IRC 401(a)(4).
 
 
 
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