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Full Version: Defined Benefit Plans, Including Cash Balance
BenefitsLink Message Boards > Retirement Plans > Defined Benefit Plans, Including Cash Balance
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  1. Can't we simplify this mess? (2 replies)
  2. Final Funding Regs (2 replies)
  3. Vesting at termination (4 replies)
  4. WRERA - Reliance on Prior Year AFTAP (3 replies)
  5. SEP eligibility (0 replies)
  6. Failure to Issue Timely Certification (1 reply)
  7. Model Section 436 Amendment Language? (2 replies)
  8. Quarterly Interest Charge for EOY Vals under PPA (3 replies)
  9. 5500 after PGBC takeover (2 replies)
  10. Limitations On Funding In Years After Formula Was Amended Upwards (4 replies)
  11. Post-EGTRRA "Good Faith" Amendment (3 replies)
  12. Target Normal Cost (5 replies)
  13. 436 and cash balance (4 replies)
  14. Defined Benefit and SEP IRA (8 replies)
  15. FAS 87 discount rates and Moody's Rates (70 replies)
  16. 80% AFTAP Liability ? (2 replies)
  17. restrictions on benefit payments to certain HCEs (1 reply)
  18. Exemption from New Shortfall Base Versus Early Deemed Amortization Upon Attainment of Funding Target (1 reply)
  19. PBGC phase-in (1 reply)
  20. PPA Amendment / PFEA? (1 reply)
  21. 3-Year Cliff Requirement (6 replies)
  22. 430 Regs and American Benefits Council (5 replies)
  23. Prohibited Transaction? (7 replies)
  24. PPA Amendment (19 replies)
  25. section 404 assets (4 replies)
  26. 430/436 plan language (0 replies)
  27. Deadline for Mailing the Annual Funding Notice (1 reply)
  28. Normal Retirement Age (0 replies)
  29. Deduction of Contribution (0 replies)
  30. Post Retirement Life Insurance (8 replies)
  31. PBGC Coverage (10 replies)
  32. Link to 3 col. Fed. Reg. Version of New 430/436 Regs (8 replies)
  33. PBGC takeover (10 replies)
  34. Integration and Late Retirement (1 reply)
  35. Deemed Burn for AFTAP <60% (3 replies)
  36. Yea! Only one more 10/15 Form 5500 to go! (6 replies)
  37. Installment Payment Optional Form (4 replies)
  38. Stopping accruals if the employee elects to start benefits at normal retirement age while employed (1 reply)
  39. DB Plan in distress (11 replies)
  40. Yileld curve (0 replies)
  41. Eligibility Question (3 replies)
  42. Plan Termination & 436 restrictions (4 replies)
  43. Benefit-Focused-Retirement Plans? (0 replies)
  44. High-3 415 Limit (1 reply)
  45. Plan account details (0 replies)
  46. Asset Valuation Method (3 replies)
  47. Cash Balance and Profit Sharing Plan Vesting Question (7 replies)
  48. IRS rates for funding and 417 (1 reply)
  49. AFTAP (13 replies)
  50. benefit restrictions (3 replies)
  51. Plan Amendments (4 replies)
  52. Change from 2007 EOY to 2008 BOY val. (8 replies)
  53. Cash Balance Interest Credit Timing (2 replies)
  54. Present Value Life Insurance (1 reply)
  55. Amend NRA from 65 to 62 to accommodate in-service distribution? (3 replies)
  56. How much is deductible (9 replies)
  57. 436 Participant Notice (1 reply)
  58. 2009 RMD for DB Plan w/ Rollover account under WRERA (1 reply)
  59. Timing of Contributions (5 replies)
  60. PPA -- Change to fractional accrual method? (9 replies)
  61. 410(b) - Equivalency (2 replies)
  62. 2010 Re-election (3 replies)
  63. AFTAP < 60% (4 replies)
  64. Change to PPA 417(e) (9 replies)
  65. Adding to Prefunding Balance (3 replies)
  66. Help PLease! (6 replies)
  67. QDRO logistics (6 replies)
  68. Frozen DB - Safe Harbor 401(k) - Top-heavy (7 replies)
  69. QDRO Smadro (9 replies)
  70. aftaps - int rates for funding vs restrictions (0 replies)
  71. 2008 Sch B question (9 replies)
  72. Lump Sum Death Benefit Rollover-able? (4 replies)
  73. Actuarial Increase or Not? (2 replies)
  74. Death Benefit of Main HCE (1 reply)
  75. PPA DB Plan Benefit Statement Timing (3 replies)
  76. NRA of 62, Subsidized ERB at 55 (5 replies)
  77. Annual Funding Notice for a Terminated DB Plan (1 reply)
  78. Gray Book from Enrolled Actuaries Meeting (4 replies)
  79. Pension Plan Investments (11 replies)
  80. DB for self employed who has 403(b) (1 reply)
  81. Defined Benefit Termination Advice / Dilemma (9 replies)
  82. AFTAP<80% and QDRO (3 replies)
  83. Death Benefit Limits (10 replies)
  84. Minimum Contribution Due Date (3 replies)
  85. 2009 AFTAPs (4 replies)
  86. Schedule SB, line 38 (3 replies)
  87. Can a DB participant change distribution option to lump sum after first annuity payment is made? (5 replies)
  88. Target normal cost (4 replies)
  89. Transfer assets from a 401(k) Plan to a DB Plan (3 replies)
  90. 2008 Recertification? (1 reply)
  91. Form 5330 (3 replies)
  92. Proper way to calculate present value of TNC and FT under PPA (12 replies)
  93. PFB must be declared by prior year 5500 due date (0 replies)
  94. COB to satisfy quarterly contributions (12 replies)
  95. DB Plan Investments (1 reply)
  96. Determination Letter Request (3 replies)
  97. Pre-Termination Restrictions on Distributions to HCEs (3 replies)
  98. Dumb Question (4 replies)
  99. Change Valuation Date (3 replies)
  100. Benefit Calculation and Funding -- Re: 415 (2 replies)
  101. Deemed Election (11 replies)
  102. Use of carryover balance (2 replies)
  103. FTAP/AFTAP < 60% (2 replies)
  104. Schedule SB (1 reply)
  105. Questions regarding DB valuations (2 replies)
  106. Church Plans - 110% test (7 replies)
  107. DB plan audit (2 replies)
  108. FSCOB - Any benefit to maintaining? (1 reply)
  109. Prefunding Balances (11 replies)
  110. Defined Benefit Plan/Bankruptcy/Something Smells (4 replies)
  111. Fun with Top Heavy (8 replies)
  112. 412(i) Plan Audit from Hell (PART 2) (31 replies)
  113. DB/DC Aggregate Testing (2 replies)
  114. Restroactive ASD and Restricted Distributions (2 replies)
  115. Required contribution that is not deductible (2 replies)
  116. Missing Plan Amendments (8 replies)
  117. PPA Valuations (3 replies)
  118. Time for determination? (10 replies)
  119. Anyone still using 83 IAM for actuarial equivalence (2 replies)
  120. Plan Expenses added to TNC (4 replies)
  121. discussion draft of pension relief legislation (2 replies)
  122. 2009 FTAP/AFTAP and Credit Balance (15 replies)
  123. Notice of Benefit Restricition (436) (3 replies)
  124. Distressed Termination, MRC and excise tax (0 replies)
  125. actuarial equivalence (8 replies)
  126. 2009 AFTAP regs for plans with EOY valuations? (1 reply)
  127. Annual Funding Notice (12 replies)
  128. Prohibited Transaction (2 replies)
  129. Annual Funding Notices - EOY vals (1 reply)
  130. DOL Funding Notice - Terminated Plan (8 replies)
  131. UNDER FUNDED PBGC Lumpsum Restriction (2 replies)
  132. Deemed reduction in funding balances - 436(f)(3) (1 reply)
  133. DB restatements (3 replies)
  134. Plan Funding (16 replies)
  135. DB(k) plans (5 replies)
  136. Prohibited Transaction (3 replies)
  137. Determination Letter New Plan (10 replies)
  138. When are quarterlies required for 2009 plan year? (11 replies)
  139. 415 Calculations (5 replies)
  140. Increasing plan benefit formula (3 replies)
  141. Takeover Plan (6 replies)
  142. whipsaw question (3 replies)
  143. Change of funding method? (3 replies)
  144. $350 to get statement of accrued benefits? (1 reply)
  145. Pension Funding Equity Act 2004 (1 reply)
  146. Cash Balance and the change of AE interest rate (4 replies)
  147. CB Plan Term & Variable Rate (2 replies)
  148. Floor Offset arrangement with past service grant (9 replies)
  149. Problem with surplus assets (3 replies)
  150. Consequences of retroactive reduction in accrued benefit (4 replies)
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