Calculator Programme

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EBSA is providing this Voluntary Fiduciary Correction Program (VFCP) Online Calculator as a compliance assistance tool to facilitate accuracy, ensure consistency, and expedite review of applications. The Online Calculator assists applicants in calculating VFCP Correction Amounts owed to benefit plans. Use of the Online Calculator by applicants is recommended, but is not mandatory. Applicants may perform manual calculations in accordance with VFCP Section 5(b), using the IRC underpayment rates and the IRS Factors.

Please note that using this calculator solely to determine and repay lost earnings does not constitute correction under the VFCP. The complete procedures for correcting under the VFCP may be found at -3674/voluntary-fiduciary-correction-program-under-the-employee-retirement-income-security-act-of-1974 or elsewhere on this web site. If you have any questions concerning the application process, please contact your local field office by calling 1-866-444-3272 and ask for the VFCP coordinator.

The Online Calculator computes Lost Earnings and interest, if any. If the Principal Amount was used for a specific purpose such that a profit on the use of the Principal Amount is determinable, the Online Calculator also computes interest on the profit.

The Online Calculator uses IRC Section 6621(a)(2) and (c)(1) underpayment rates in effect during the time period and the corresponding factors from IRS Revenue Procedure 95-17 (IRS Factors), which reflect daily compounding. Under the VFCP special rules for transactions involving large losses or large restorations, the Online Calculator automatically recomputes the amount of Lost Earnings and Restoration of Profits using the applicable IRC Section 6621(c)(1) rates.

Correction of most eligible VFCP transactions involves repayment of a Principal Amount. Select the transaction you are correcting from the Index Of Eligible VFCP Transactions for examples of calculations. Consult these examples first to be certain you enter the correct Principal Amount in the Online Calculator for the type of transaction being corrected.

This same information would be entered for any additional pay period with untimely contributions. The chart under the Online Calculator will maintain a list of all data entered during the session. The Total number at the bottom of the chart shows the total amount of Lost Earnings and interest on Lost Earnings for all pay periods for which data was entered.

This example will show the manual calculation for the pay period ending March 2, 2001 only. However, the applicant must calculate Lost Earnings for each pay period and remit the total of all Lost Earnings to the plan.

If Lost Earnings are paid to the plan after the Recovery Date, the Plan Official must also pay interest on the Lost Earnings from the Recovery Date to the Final Payment Date. How to perform this calculation is shown by the following table. The Interest column is the previous time period's Amt. Due times the Factor. Amt. Due is the previous row's Amt. Due plus Interest. The first row is based on the $65.69 Lost Earnings.

This same information would be entered for each loan payment made (or lease payment received). The chart under the Online Calculator will maintain a list of all data entered during the session. The Total number at the bottom of the chart shows the total amount of Lost Earnings and interest on Lost Earnings due for all loan payments for which data was entered. The Plan Official must also pay the Principal Amount for each loan or lease payment, which is not included in the total provided by the Online Calculator.

Take and manage screen captures from your connected graphing calculator quickly and simply. The Screen Capture workspace also enables you to convert images to be used as a background on your calculator.

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They are among the simpler interactive software tools, and, as such, they provide operations for the user to select one at a time. They can be used to perform any process that consists of a sequence of steps each of which applies one of these operations, and have no purpose other than these processes, because the operations are the sole, or at least the primary, features of the calculator, rather than being secondary features that support other functionality that is not normally known simply as calculation.[1]

As a calculator, rather than a computer, they usually have a small set of relatively simple operations, perform short processes that are not compute intensive and do not accept large amounts of input data or produce many results, though many software calculators can emulate handheld scientific calculator and graphing calculator features such as trigonometric functions, approximations of pi, and making plots of functions.

Computers as we know them today first emerged in the 1940s and 1950s. The software that they ran was naturally used to perform calculations, but it was specially designed for a substantial application that was not limited to simple calculations. For example, the LEO computer was designed to run business application software such as payroll.

Software specifically to perform calculations as its main purpose was first written in the 1960s, and the first software package for general calculations to obtain widespread use was released in 1978.[2] This was VisiCalc and it was called an interactive visible calculator, but it was actually a spreadsheet, and these are now not normally known simply as calculators.

Calculators have been used since ancient times and until the advent of software they were physical, hardware machines. The most recent hardware calculators are electronic hand-held devices with buttons for digits and operations, and a small display for inputs and results.

The first software calculators imitated these hardware calculators by implementing the same functionality with mouse-operated, rather than finger-operated, buttons. Such software calculators first emerged in the 1980s as part of the original Macintosh operating system (System 1) and the Windows operating system (Windows 1.0).

The results include numerical calculators that apply arithmetic operations or mathematical functions to numbers, and that produce numerical results or graphs of numerical functions, plus some non-numerical tools and games that are also called calculators.

Many of the results are calculators that do not imitate or simulate hardware calculators, but that take advantage of the greater power of computer software to implement alternative types of calculators. Software calculators are provided on the Internet which are customizable to use any conceivable algebraic expression. These user-customizable software calculators can also be used in conjunction with formula or equation creation capabilities so that the software calculator can now be created to perform all possible mathematical functions. No longer limited to a set of trigonometric and simple algebraic expressions, versions of the software calculator are now tailored to any and all topical applications.

Not all software-based calculators take numerical data or algebraic expressions as their input. Calculators can also take in arbitrary information ranging from lifestyle information to scientific notation. Some examples of these types of software calculators include:

There are many interactive software packages that provide user-accessible calculation features, but that are not normally called calculators, because the calculation features play only a supporting role rather than being an end in themselves. These include:

Assess individual cardiovascular risk for different patient populations. The ESC CVD Risk Calculation App provides guidance on which is the most appropriate calculator for your patient, as well as up to 10-years or life-long risk.

This application is powered by the European Society of Cardiology (ESC), based upon the source codes of the U-Prevent webtool, a concept developed by University Medical Center Utrecht, redesigned and owned by ORTEC.

The application has been developed within the framework of the ESC Prevention of Cardiovascular Disease Programme which was supported by Amgen, AstraZeneca, Ferrer, Sanofi and Regeneron in the form of educational grants.

Administering agencies must use the Funding Guidelines with the resources provided on this page to develop effective programs and demonstrate compliance with program requirements.1 Resources on this page include Quantification Methodologies and Calculator Tools for estimating greenhouse gas (GHG) emission reductions and co-benefits; Benefit Criteria Tables for determining benefits to priority populations; and Reporting Templates for reporting outcomes. Select a project type and use the resources from that row as needed.2

Note: The INDIGO calculator tool was updated on July 17, 2024 to correct a formula for estimating benefits from multiple variable frequency or speed drive motors. No changes were made to the QM or user guide documents.

Note: The CDFA HSP Co-Benefits Calculator Tool has been created for public review and will be used by CDFA staff to calculate co-benefits of HSP proposed projects. Applicants are not required to use the CDFA HSP Co-Benefits Calculator Tool.

Note: The Urban and Community Forestry Benefits Calculator User Guide was updated on April 17, 2020 to clarify instructions for tree growth period calculator tool inputs. No changes to the QM document were made.

Note: Version 3 July 8, 2020, corrects an autofill field that was not populating correctly and a formula error ascribing the incorrect anticipated lifespan to Class II bike lanes.. No changes to the QM document/User guide were made.

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