Here is an example of Compensation Credit calculation of two different employees of the same age who started working within the same year. Both employees became fully vested within the compensation retirement plan and one of the employee’s terminated working for this particular employer. Since this plan is a retirement plan, and both were fully vested, their accounts will still be maintained by the same employer till retirement age or/and when the individual so determines to begin withdrawal from their compensation pension plan which is also referred to as Cash Balance Plan.

See extended calculation of Sample calculation of Pension and SS Benefit