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  1. Calculation of Top Heavy Minimum For A deferred Retiree (10 replies)
  2. Rates for lump sum distributions (1 reply)
  3. Amending SPD (1 reply)
  4. Voluntary Employee Contributions in Defined Benefit PlansCan they be spun off to a separate plan? (1 reply)
  5. Mandatory lump sums (1 reply)
  6. What beginning DC account balance is allowed to be considered in a safe harbor DB floor offset? (4 replies)
  7. DB Document Restatement (7 replies)
  8. Pension Payments Continuing to Deceased Retiree (6 replies)
  9. Allocation of excess assets in a terminated DB plan (6 replies)
  10. non-profit entity - "maximum" contribution (4 replies)
  11. Cash Balance Plan with 3% Safe Harbor 401k and X-tested PS plan. (3 replies)
  12. Amendment to reduce benefit formula (3 replies)
  13. Failure to Furnish SPD (0 replies)
  14. Terminated Plan Valuation Date Change (4 replies)
  15. Retained Lump Sums for Top 25 Employees (3 replies)
  16. Actuarial Equivalence for Late Retirement on Employee Contributions (3 replies)
  17. Davis Bacon Prevailing Wage Benefits in a DB Plan? (0 replies)
  18. FASB 87 (balancing equation) (2 replies)
  19. cash balance - interest rate assumption (5 replies)
  20. Late Contributions for S412 but timely for S404 related Problem (6 replies)
  21. Admin of 412(i) plans (5 replies)
  22. Reorganization Index for Multi-Employer Plans - Market value or Actuarial value? (0 replies)
  23. 410(b) and 5500 Schedule T - Does this Plan fail? (27 replies)
  24. Overfunded plan with a credit balance; how to establish new bases each year? (12 replies)
  25. Short Plan Year (5 replies)
  26. PBGC coverage for professional associations with less than 25 employees (1 reply)
  27. How do you fix a 411(b) violation (9 replies)
  28. Cash Balance Plan termination; how to value participants' accounts for distribution purposes? (5 replies)
  29. If a terminated plans's funding deficiency is never corrected, are there potential additional penalties even though there is no longer a funding standard account? (3 replies)
  30. Is a one person (self-employed) defined benefit plan subject to required quarterly contributions? (3 replies)
  31. Projection of mortality rates; confusing definition of actuarial equivalence (2 replies)
  32. IRS disallowing a deduction taken for year of deposit although required for previous year. (12 replies)
  33. For section 404 purposes: any difference between nondeducted contributions and nondeductible contributions? (3 replies)
  34. Plan Freeze (7 replies)
  35. ERISA plan converts to a church plan; must the benefits that accrued while it was an ERISA plan be protected? (2 replies)
  36. Underfunded DB plan termination; can family members of business owners waive their benefits, too? (1 reply)
  37. Can employer's 3% contribution to a 401(k) safe harbor plan be used as an offset for a safe harbor Floor Offset DB plan? (3 replies)
  38. New DB plan; Granting credit for more than 5 years of past service (not using 5-year safe harbor); anybody able to show it's nondiscriminatory? (3 replies)
  39. Anybody getting favorable IRS determination letters on new cash balance plans? (9 replies)
  40. Deductible contributions and tax return due date (13 replies)
  41. Allowable Comp Def in 412(i) (1 reply)
  42. From Individual Agg to EANC (3 replies)
  43. Excluding HC's in the general test (1 reply)
  44. SFAS 87 and 132 (6 replies)
  45. Unfunded accrued liability (0 replies)
  46. Past Service Credit (3 replies)
  47. Coverage Testing (4 replies)
  48. Excise tax on nondeductible contributions (12 replies)
  49. permitted investments (8 replies)
  50. Minimum funding (11 replies)
  51. Conversion of DB to DC Plan (3 replies)
  52. Actuarial Resource (1 reply)
  53. Retroactive Annuity Starting Date (0 replies)
  54. Variable Rate Premiums (4 replies)
  55. Suspension of Benefits Notice (19 replies)
  56. Termination of an Underfunded DB Plan (7 replies)
  57. Meaningful Benefit? (3 replies)
  58. Minimum Age for DB plans (3 replies)
  59. PBGC Coverage (4 replies)
  60. Multiemployer pensin plan withdrawals (4 replies)
  61. Pre-retirement death benefits (1 reply)
  62. Deductible Contributions (8 replies)
  63. Beneficiary under 404(a)(7) (8 replies)
  64. DB accountant's report rules (2 replies)
  65. Brain Cramp - Cash Balance and Current Liability (2 replies)
  66. Defined Benefit Plans (including 412i plans) (1 reply)
  67. Accrual of Maximum Benefit (5 replies)
  68. actuarial assumed rates or return and discount rates @12/31/01 (4 replies)
  69. Non-deductible Contribution (1 reply)
  70. ERISA REG re Suspension of Benefits (6 replies)
  71. Termination of Enrolled Actuary (6 replies)
  72. Maximum Distribution (7 replies)
  73. Beginning of year valuation and eligibility (13 replies)
  74. Late Retirement (2 replies)
  75. Cash Balance Plan - New Ruling? (19 replies)
  76. DB Plan for Participant Over 70 1/2 (7 replies)
  77. Valuation benefits (8 replies)
  78. Demutualization Proceeds (1 reply)
  79. QDRO benefits (2 replies)
  80. Restricted Benefits under a DB plan (1 reply)
  81. Double Reduction in 415 Limit? (18 replies)
  82. OPEB?? (1 reply)
  83. Early Retirement Windows - Revisited (6 replies)
  84. Datair Question (7 replies)
  85. 414k / 242b (0 replies)
  86. Valuation of Plans Pre-Merger (4 replies)
  87. Max Deductible = unfunded CL (5 replies)
  88. Choosing CL Interest Rate (9 replies)
  89. Distress termination (2 replies)
  90. FASB 87 Measurement Date (8 replies)
  91. IBM Adverse Decision on Cash Balance Plans (20 replies)
  92. ERISA Title IV (5 replies)
  93. Different benefit statements for different ees? (4 replies)
  94. Summary Annual Report (3 replies)
  95. Elimination of Death Benefit in Pension Plan (3 replies)
  96. Actuarial Standards Board (1 reply)
  97. New Cash-Balance Plan Approvals ? (2 replies)
  98. 411(d)(6) (2 replies)
  99. DB funding deadline (2 replies)
  100. Over funded DB (4 replies)
  101. 412(i) & traditional DB Combo (0 replies)
  102. Cash Balance Litigation (4 replies)
  103. Deduction Limit Unfunded Current Liability (1 reply)
  104. Death Benefit (4 replies)
  105. Interest Credits in Cash Balance Plans (8 replies)
  106. Funding a Cash Balance Plan (0 replies)
  107. General Tested DB + Cross-tested PS (1 reply)
  108. DB & PS Combo (4 replies)
  109. Enrolled Actuary Gray Books (3 replies)
  110. Trustee Expense Policy (7 replies)
  111. Under funded terminating DB plan (15 replies)
  112. DB & 401(k) Plan (8 replies)
  113. Unrelated business income tax (10 replies)
  114. Top heavy minimum benefits (2 replies)
  115. Lump Sums (1 reply)
  116. Testing a Floor-Offset Arrangement for Nodiscrimin (4 replies)
  117. Permitted Disparity (4 replies)
  118. Top Heavy Cash Balance Plan (4 replies)
  119. NYT - PBGC's Financial status in question (1 reply)
  120. Defined Benefit Minimum Required Distribution calculations for plans w (18 replies)
  121. DB General Test (3 replies)
  122. Late Quarterly Interest Penalty (14 replies)
  123. Cost of living on the annutiy purchase rate (4 replies)
  124. Cash balance floor offset design (6 replies)
  125. 412(i) plan establishment procedures (16 replies)
  126. Cash Out/Buy Back (1 reply)
  127. Frozen Top Heavy DB (9 replies)
  128. Financial Accounting for Cash Balance (7 replies)
  129. Coming out of Full Funding (4 replies)
  130. Mandatory Contributions (2 replies)
  131. Actuary's Responsibilities (4 replies)
  132. Conversion of DC Plan to a DB (8 replies)
  133. General testing and 417(e) (15 replies)
  134. PBGC variable rate (3 replies)
  135. 412(i) plans (1 reply)
  136. Overfunded single beneficiary DB plan planning (5 replies)
  137. DB Plan vesting schedules/ Help please (3 replies)
  138. Plan merger - funding standard accounts (1 reply)
  139. Funding Waiver Applications (2 replies)
  140. Freezing Benefit Accruals (2 replies)
  141. SCHEDULE B ACCRUED LIABILITY (3 replies)
  142. What's frozen in 1998 'frozen' pension offer? (9 replies)
  143. More about MVAR calculations with Lump Sum (8 replies)
  144. Effect of Negative Liability (4 replies)
  145. Schedule T (1 reply)
  146. QPSA - Single Sum Payment (1 reply)
  147. First Year DB that Counts Prior Service (3 replies)
  148. Elimination of QPSA on Residual Annuity (0 replies)
  149. Transfer between DB Plans (5 replies)
  150. Revenue Ruling 2003-83 (1 reply)
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