415 limit - must start taking benefit at 60

[Erica]

The 415 limit question seemed very straight forward except for the statement that participants must commence at 60 regardless of whether they are still active. I ignored this. Did anyone know of a way this should have been accounted for?

[tired]

I used plan act equiv to go from 62 to 60 and then plan ERF's from there, but it was a guess.

[sliced bread]

I thought it meant to just adjust the amount from 60 to 55 rather than from 62 to 55. Not sure, though.