FAQ 701: Error (dividing by zero) doing 401(a)(4) DB/DC testing

Problem: I'm getting an error message for dividing by zero or raising zero to the zeroth power.

Solution: One of the participants has no average compensation for projected, or funding benefits, and no average for accrual in the DB plan. He also shows no "Accrued Benefit Base" in his accrued benefit screen. My best guess is that his data was entered after the valuation was run and since his benefit would have been completely offset by his DC account, you did not run complete calculations with him in the system. I entered his monthly comp in these three fields and eliminated the error. Nowever, it is advisable to rerun the DB valuation rather than just entering these values. This will assure that all his other values are calculated correctly.