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  1. Cash Balance Option (7 replies)
  2. Trust outstanding checks (1 reply)
  3. Negotiation with the IRS (10 replies)
  4. How do 415 limits apply in a preretirement survivor situation of two different fae db plan benefits? (1 reply)
  5. 412(i) plan contribution for a short plan year (0 replies)
  6. New FASB calculations (11 replies)
  7. Unfunded CL Deduction Limit for a New Plan (14 replies)
  8. Benefits from 2 DB Plans (11 replies)
  9. New 415 Lump Sum Calculation (12 replies)
  10. Union employees no longer in the union (1 reply)
  11. Participant won't cash pension checks - Representative Payee? (2 replies)
  12. Accrued Benefit Sweetener Prior to Plan Freeze (4 replies)
  13. Looking for survey with average benefit provided in DB plans (0 replies)
  14. New QJSA/QPSA Notice Requirements - Corbel (0 replies)
  15. Change of Funding Method - Year of Takeover and Thereafter (3 replies)
  16. Sole proprietor non-deductible contributions (3 replies)
  17. QJSA-Can't Locate Spouse (2 replies)
  18. Final DB 401a9 Regs (5 replies)
  19. How to make election to contribute over the maximum deductible amount. (1 reply)
  20. DB/DC Combo Approach (2 replies)
  21. Unrelated Business Income? (4 replies)
  22. Plan Termination and new 415 Limit (15 replies)
  23. Total Benefit Value and QJSA (6 replies)
  24. Cash balance regs withdrawn (1 reply)
  25. Super Max & PFEA 2004 (2 replies)
  26. Central Laborers' Pension Fund v. Heinz (3 replies)
  27. 1983 IAF P2000 Scale G (6 replies)
  28. Service for Eligibility and Vesting on Foreign National (0 replies)
  29. Confirmation of purchase rate for projected mortality table (1 reply)
  30. IRC 7520 Mortality Table (2 replies)
  31. Required Minimum Distributions from DB Plan (8 replies)
  32. Beneficiary incarcerated (1 reply)
  33. 401(a)(9) Minimum From Terminating DB and Subsequent RMD (9 replies)
  34. Date of Birth Specific Actuarial Equiv Factors (7 replies)
  35. Is this possible? (10 replies)
  36. 415 Limit & Segregated Account (14 replies)
  37. Maximum Lump Sums under Pension Equity Act (5 replies)
  38. FASB 87 & 88 and Freezing of Accruals (2 replies)
  39. participant uses false social security number--what happens to benefit? (1 reply)
  40. Double Proration? (1 reply)
  41. Retroactive annuity payments - help with understanding them (2 replies)
  42. TARGET PLANS (this is the closest forum I see) (2 replies)
  43. 401(a)(17) limit if FAE using monthly average (1 reply)
  44. Unit Credit Formula with Fractional Accrual Method (4 replies)
  45. 401(a)(26) (6 replies)
  46. Coverage testing on defined benefit plan (9 replies)
  47. ERISA 204(h) Notice and 1 life plans (4 replies)
  48. Does anyone know of a site regarding single life DB plans? (2 replies)
  49. Separation from service and independent contractors (3 replies)
  50. PBGC filing error (1 reply)
  51. Determining whether spousal consent is required (1 reply)
  52. EGTRRA non-amenders (0 replies)
  53. Plan termination and FSA (2 replies)
  54. 404(a)(7)-25% deduction limit (9 replies)
  55. S Corp Distributions and earned income (9 replies)
  56. Restricted Payment Issue - Assets at MVA or AVA? (1 reply)
  57. Rotation of Internal Actuaries- Schedule C termination? (9 replies)
  58. Takeover DB Plan (10 replies)
  59. Deductions to a Sole-Prop DB Plan (1 reply)
  60. Mid-level DB Valuation Software (2 replies)
  61. Benefit Increase Amendment (4 replies)
  62. Amort Base for change in funding method (4 replies)
  63. Non-profit Qualified Plan Contributions Maximum (1 reply)
  64. 412 Amendment Base (3 replies)
  65. Miscoding on IRS Form 1099-R (0 replies)
  66. Exclude HCE? (3 replies)
  67. Pension Funding Equity Act (21 replies)
  68. Valuation date change (5 replies)
  69. 'New' interest rates (7 replies)
  70. Interest charge on late quarterly contributions (1 reply)
  71. QJSA - 10 Year Certain and Life (2 replies)
  72. Spread gain method: temp. annuity (2 replies)
  73. FIL method, UAL < 0, No FFC, RP 2000-40 (1 reply)
  74. Global Standard for Pension Accounting? (4 replies)
  75. PVAB death benefit (2 replies)
  76. Permitted Disparity, Non-Standard Interest Rates (4 replies)
  77. Cross Tested Hybrid 412(i) Plan (43 replies)
  78. 412i - the Next Generation ? (6 replies)
  79. Early Retirement Window (2 replies)
  80. Payments from non-qualified plan should have been from qualified plan (2 replies)
  81. H.R. 1779Will this have impact to DB Plans? (1 reply)
  82. Deductibility of unfunded PVAB upon termination = ? (18 replies)
  83. ben and comp limits, year-to-year change for funding? (3 replies)
  84. Determining HC employees (1 reply)
  85. Accured Benefit on Plan effective date (25 replies)
  86. S412(i) DB plan going to Traditional DB plan (0 replies)
  87. Offset DB plans (23 replies)
  88. Design-based safe harbor (3 replies)
  89. Need 1995 120% Annual Federal Mid-Term Rate (3 replies)
  90. Full funding and reconciliaiton account (4 replies)
  91. Pension Funding Equity Act re: Lump Sum payments (2 replies)
  92. The January 2004 CL rate is: (10 replies)
  93. PBGC Coverage Exemption for Substantial Owners (4 replies)
  94. Cash Balance Plan Termination (0 replies)
  95. Can a foreign corporation replace domestic subsidiary as plan sponsor following cessation of domestic subsidiary's operations? (0 replies)
  96. Employee term date a day before entry date & benefit entitlement (9 replies)
  97. Termination of DB Plan that hasn't paid premiums in 24 years. (9 replies)
  98. H.R. 3108 What happens if this passes and is signed by W? (5 replies)
  99. "nonincreasing annuity" requirement for Required Minimum Distributions under 401(a)(9) (1 reply)
  100. Short Plan Year - Prorating NC (5 replies)
  101. Top Heavy for DC and DB Offset Plan (2 replies)
  102. DRC vs. JCWAA expiration (7 replies)
  103. Top-25 restricted distributions - how much per year? (5 replies)
  104. Funding for postponed retiree (15 replies)
  105. SFAS 132 Interim Financial Reports (2 replies)
  106. 2004 Cl rules for DB absent new legislation (8 replies)
  107. Accrued benefit in 412(i) plan as part of a combo arrangement (3 replies)
  108. Missed quarterly contributionsParticipant Notices (16 replies)
  109. Must Frozen DB Plans switch to UC Funding (per 2004 gray book)? (5 replies)
  110. Underfunded? (6 replies)
  111. 401(h) reversion (0 replies)
  112. Gray Book Reliance and the PBGC (2 replies)
  113. 401(a)(4) testing (3 replies)
  114. Accred to Date Testing (1 reply)
  115. Form 5033/5307 Design based Safe & nondicrimination Safe terminology (1 reply)
  116. Benefitting determination (4 replies)
  117. Year of Participation (YOP) for Section 415 (5 replies)
  118. Plan Qualification in Puerto Rico (1 reply)
  119. Mid-Market DB Providers and Investment Options (5 replies)
  120. Decrease in avg pay decreasing accrued benefit (3 replies)
  121. Filing for a distress termination with the PBGC (25 replies)
  122. Need mortality table 1977 Railroad Board Disabled annuitants (2 replies)
  123. Waiving benefits for funding and termination (6 replies)
  124. Annuity Contracts in 412i plans (5 replies)
  125. HELP! HCE leaving Underfunded Plan (3 replies)
  126. Three Adopting Employers - What "Comp" To Use? (12 replies)
  127. Insurance Products Vs Mutual Funds - Value to be used for Funding. (2 replies)
  128. PBGC Variable premium asset date (0 replies)
  129. Method for Allocating Excess Assets in DB Plan (3 replies)
  130. Present Value of Future Salaries (7 replies)
  131. Waiving benefits like you just don't care. (2 replies)
  132. PBGC Interest Rate for Variable Prem (2 replies)
  133. Prior DB related problem (2 replies)
  134. Pre-1995 Frozen Plan (7 replies)
  135. Early Retirement Windows - A More Interesting Question (1 reply)
  136. top heavy for ER with Two plans (2 replies)
  137. PBGC filing - new plan (11 replies)
  138. Partial termination and plan termination and vesting (10 replies)
  139. Restructuring Plan(s) (3 replies)
  140. Testing Sevice for the General Test (9 replies)
  141. Pre-Retirement RPA Mortality (2 replies)
  142. Sole proprietor with multiple Schedule C's (0 replies)
  143. Get Together for DB Message Board Participants at the Enrolled Actuaries Meeting (8 replies)
  144. Fixed Factors to Convert Cash Balance Account Balance to Annuity (1 reply)
  145. Floor-Offset & 401(a)(26) (5 replies)
  146. Deduction for Waiver of Premium Contributions-Rev. Rul. 2004-20 (0 replies)
  147. Cash Balance Plans for Goverment Employers (2 replies)
  148. Can amendment adopted 2-1/2 months after year end reduce funding? (11 replies)
  149. 401(a)(26) - frozen plan (7 replies)
  150. Exclude HCE? (3 replies)
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