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Michellejoined Avion Electronics in April1983. Her employment was terminated on November 30,2012and she was paid a$66,000.00retiring allowance.Michellejoined her company's pension plan in1986and was fully vested

Michellejoined Avion Electronics in April1983. Her employment was terminated on November 30,2012and she was paid a$66,000.00retiring allowance.Michellejoined her company's pension plan in1986and was fully vested on termination of employment. Calculate the non-eligible portion of the retiring allowance.

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