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BenefitsLink Message Boards > Retirement Plans > Defined Benefit Plans, Including Cash Balance
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  1. Three 415 DB questions (0 replies)
  2. Lump Sum Distribution after Annuity Starting Date (4 replies)
  3. Taking distributions from a defined benefit plan with early retirement (1 reply)
  4. Improperly filled out adoption agreement (0 replies)
  5. Top Heavy Aggregation/DB + 401k (4 replies)
  6. Early retiree in-service distributions. (1 reply)
  7. No 1 year lookback period under 1.417(e) for determining GATT Interest (1 reply)
  8. Interest added when a lump sum payout is corrected (4 replies)
  9. Appropriate early retirement factor (0 replies)
  10. Actuarial Equivalence mortality table - interpretation of table descri (2 replies)
  11. Medical Group Compensation (9 replies)
  12. Calculation of PIA (2 replies)
  13. When is contribution credited for Minimum Funding? Date deposited or d (3 replies)
  14. Regarding the conversion of Rockwell retirement plan into the Boeing P (1 reply)
  15. 412(i) plan - premium not paid - how to complete Schedule B (3 replies)
  16. Actuarial increases for working beyond age 65, where there is a prior (1 reply)
  17. Former employee's rights to plan documents (2 replies)
  18. OBRA FFL Bases an Aggregate Method - HOT NEWS (9 replies)
  19. Frozen Plan and new participants (4 replies)
  20. Has anyone else ever had the following situation: freeze participation (11 replies)
  21. Anyone have any samples or information regarding RFP for Actuaries (2 replies)
  22. Employee notification when PBGC variable premiums are required (1 reply)
  23. Real Estate assets in DB: Prohibited Transaction (0 replies)
  24. Experience with Bonding/Letter of Credit in regards to HCE restricted (0 replies)
  25. REDUCED EXCISE TAX ON REVERSIONS (2 replies)
  26. How do break in service rules apply to service pre-ERISA? (3 replies)
  27. Funded by 12/31 or when Taxes Filed (4 replies)
  28. EA Meetings (0 replies)
  29. Lump sum payments after conversion to cash balance plan (2 replies)
  30. Partnership Info Needed (5 replies)
  31. post 65 accruals (2 replies)
  32. Changing NRA (60 to 55) (8 replies)
  33. Lump sum distribution to a deferred vested participant (2 replies)
  34. 404(a)(7) Limitation - DB/DC Plans (0 replies)
  35. Testing Service used in the General Test for non-safe harbor defined b (1 reply)
  36. Cash Balance Plans/EEOC (0 replies)
  37. Plan Integration - 401(l) (1 reply)
  38. Is there any circumstance in which the top-heavy minimum would be base (0 replies)
  39. SS PIA Estimate (1 reply)
  40. Minimum Required Distributions (0 replies)
  41. Lump Sums Under Contributory DB Plan (1 reply)
  42. Terminating DB Plan (0 replies)
  43. 30 Year Treasury Rates (2 replies)
  44. Significant Increase in Plan Assets (4 replies)
  45. Union Sponsered Defined Benefit question (2 replies)
  46. DB Plan Termination (4 replies)
  47. Deductible contributons for terminating DB plan under 404(g) (8 replies)
  48. Does anyone know what the IRS position on how low a plan sponsor can s (4 replies)
  49. Reasonable Funding Methods (2 replies)
  50. Gatt Amendment (1 reply)
  51. 415(b) limits (0 replies)
  52. model defined benefit plan document (1 reply)
  53. What is the scoop on 412(i) defined benefit plans (1 reply)
  54. Leased employee covered by leasing orginizations DB plan. (0 replies)
  55. Notice for Participants Ineligibility (0 replies)
  56. FAS 87 / 88 Worksheets (1 reply)
  57. Pension calculation for lump sum rollover is 40+% less than it was 18 (2 replies)
  58. Lump sum death benefits question (follow-up to July '99 thread on this (0 replies)
  59. Retroactive payments taxable in which year? (2 replies)
  60. Indian Tribal Governments (0 replies)
  61. Benefits claim if plan has been terminated and annuities purchased (6 replies)
  62. transfer of defined benefit plan assets to defined contribution plan (0 replies)
  63. Annuity Puchase after age 70-1/2 (0 replies)
  64. Combined 415 limit with less than 10 years of participation. (5 replies)
  65. De Minimus Funding under 415(b)? (3 replies)
  66. Average Compensation for High 3 Years (3 replies)
  67. 1099-R question (0 replies)
  68. Top Heavy Benefit for combined BD & DC Plan (0 replies)
  69. 415 limit and minimum distributions (3 replies)
  70. Accrual Years after unfreezing of benefits (1 reply)
  71. Can The Plan Administrator Rely on Employee's Information? (0 replies)
  72. Out with the old and in with the new (1 reply)
  73. Reflecting mid-year and end-of-year retroactive amendments (2 replies)
  74. DB versus DC statistics (3 replies)
  75. OBRA & RPA Full FUnding Limit Caculation (3 replies)
  76. Gain/Loss:Immediate Gain Method (4 replies)
  77. non-PBGC interest rate in plan - must give greater of PBGC rate or non (2 replies)
  78. GUST Amendments for Terminating DB Plan (2 replies)
  79. Brother Sister Relationship to Establish a DB Plan (4 replies)
  80. Combined (DB & DC) plan limits for 1999 (4 replies)
  81. Peer sharing of ideas (3 replies)
  82. Implementation of new db plan (0 replies)
  83. Combined 415 limits (1 reply)
  84. COLA or indexing benefits prior to benefit date (8 replies)
  85. rollover into 401(k) plan (2 replies)
  86. Muliemployer deduction problems & 412(c)(8) (4 replies)
  87. Company makes pension calculation error in favor of participant (3 replies)
  88. Waiver of QPSA (0 replies)
  89. PBGC Variable Premium (11 replies)
  90. Retention of employee records (1 reply)
  91. terminated defined benefit plan with asset loss on an investment-what (5 replies)
  92. Which of these two board meeting actions constitutes an amendment that (2 replies)
  93. Benefit Accrual Service under Elapsed Time Method (3 replies)
  94. DB novice looking for info (1 reply)
  95. Suspension of benefits (3 replies)
  96. Rollovers to Cash Balance Plans (5 replies)
  97. Agent Expense Reimbursements (4 replies)
  98. How can we find missing beneficiaries (life insurance and defined bene (3 replies)
  99. DB Plan 70 1/2 Distribution (3 replies)
  100. rule of 72t?? (3 replies)
  101. DB plan credits predecessor employer service; that provision benefits (1 reply)
  102. Contribution & Deduction Timing (3 replies)
  103. Employees over age 70-1/2 (1 reply)
  104. Should GUST Amendment be made now? (4 replies)
  105. Participant Disclosure under ERISA (0 replies)
  106. Subsidized Joint and Survivor (3 replies)
  107. short plan year to accelerate 415(e) repeal date? (1 reply)
  108. statute of limitations - terminated plan (1 reply)
  109. Funding Method Change (0 replies)
  110. 415 COLAs (2 replies)
  111. Does top-heavy 415(e) buy-back using DC plan require 4%(Code) or 7.5% (1 reply)
  112. Terminating DB plan offering lump sums to retirees. What about spousa (4 replies)
  113. Survivor Annuity Distribution Options (0 replies)
  114. For DB plans determining the highest 3-year average compensation after (0 replies)
  115. Cash balance plan conversion - plan does not provide for lump sums pri (3 replies)
  116. Can the PBGC premium be paid out of plan assets? (6 replies)
  117. 415(e) and terminated DB Plans (0 replies)
  118. cash balance plan lump sums (0 replies)
  119. Funding Deadline (5 replies)
  120. Table(s) for Retirement Rates ? (2 replies)
  121. Change in Actuary (4 replies)
  122. Pre-GATT mortality for lump sums (8 replies)
  123. Avg Salary used in pension calculation (3 replies)
  124. Reversion Tax for DB termination by not for profit (1 reply)
  125. multiple db plans (1 reply)
  126. 415 (e) repeal transition (0 replies)
  127. Alternate Beneficiaries in Joint and Survivor Annuities (0 replies)
  128. Legality of Asset Transfer (2 replies)
  129. Aggregating DB & DC plan for general test (4 replies)
  130. Accruals Beyond NRA and 70 1/2 Distributions (0 replies)
  131. DB/MP Deduction Limit (6 replies)
  132. Cash Value Pension Plan or Benefit (5 replies)
  133. Lookback month definition (1 reply)
  134. Pension Equity Plan: Distributions (8 replies)
  135. DB/DC plan design after 12/31/99 (3 replies)
  136. PBGC mortality (3 replies)
  137. Frequent Plan Amendments (6 replies)
  138. Deceased Plan Sponsor (2 replies)
  139. IBM Cash Balance Plan (0 replies)
  140. Termination of Floor Offset Plan (1 reply)
  141. Vesting and Credited Service in Controlled Group (0 replies)
  142. Indexing Deferred Benefits (0 replies)
  143. irs notice 99-44 (0 replies)
  144. IRS Memo on Cash Balance Plans (1 reply)
  145. CASH BALANCE PLANS (1 reply)
  146. OBRA bases after 1998 (0 replies)
  147. AP Article on Cash Balance plans (0 replies)
  148. Segregated Accounts in DB Plan (0 replies)
  149. GATT Amendment for Terminating Plan (0 replies)
  150. Closing a DB Plan (7 replies)
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