AFTAPAdjusted Funding Target Attainment Percentage (Protection Act of 2006)
AFTAPAlternative Financing Technical Assistance Project
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References in periodicals archive ?
A plan sponsor that makes this election can do so for all purposes or solely for determining the plan's AFTAP for 2012.
However, a qualifying plan sponsor may elect to accept the funding relief for 2012 but not apply the adjusted segment rates in 2012, for the collateral purpose of determining the AFTAP that relates to funding-based restrictions on benefits.
Code section 436 places benefit restrictions on plans with adjusted funding target attainment percentages (AFTAPs) below 80%.