This topic pertains to U.S. Qualified single-employer plans subject to CAS funding ("PPA and CAS" law). Under this topic, detailed information is furnished about the amortization bases, to be used in the determination of the CAS Cost during the execution of a Valuation Set, Deterministic Forecast, or Stochastic Forecast.

The Schedule of Outstanding Amortization Bases includes the existing amortization bases as of the Valuation Date. For each existing amortization base, enter a name or Description, Date established, Initial amount of the base on the date it was established, Outstanding Balance (including the amount to be amortized during the current plan year), and Remaining Amortization Period. Asterisks denote parameters that are not required; any entries made for these parameters will be displayed in the Valuation Set Exhibits. Note that ProVal directly calculates the amortization amount.

For Future bases, enter the number of Amortization Years over which to amortize bases created at future valuation dates, separately for each type of base:

Type of Base:	Definition of Base:
Assumption change	Change in actuarial assumptions
Gain or loss	Actuarial experience gains or losses
Plan change	Created by a plan amendment for active or inactive participants