Defined Benefit Plans, Including Cash Balance

7,187 topics in this forum

1. Eligibility Rules

   By Effen, October 17, 2005
   • 8 replies
   • 2.4k views
   • 
   • Guest
   • October 21, 2005

2. 401(a)(17) and application of IRS Notice 2001-56

   By Belgarath, October 19, 2005
   • 6 replies
   • 1.9k views
   • 
   • SoCalActuary
   • October 20, 2005

3. Amortization Base in Year Following Early Retirement Window

   By LIBOR, October 12, 2005
   • 7 replies
   • 1.7k views
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   • LIBOR
   • October 20, 2005

4. Reportable Event Notice to PBGC

   By Guest penman, October 20, 2005
   • 1 reply
   • 1.4k views
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   • AndyH
   • October 20, 2005

5. Survivor benefit plan

   By Guest nelsonabby, October 19, 2005
   • 1 reply
   • 1.4k views
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   • david rigby
   • October 20, 2005

6. Form 5330 Help

   By Guest penman, October 19, 2005
   • 2 replies
   • 1.8k views
   • 
   • Guest
   • October 19, 2005

7. Charging DB Participants For Distributions

   By Guest Grumpy455, October 18, 2005
   • 5 replies
   • 4.5k views
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   • Guest
   • October 19, 2005

8. 412(i) Plans and 50% Annuity and 50% Life Insurance Mix

   By Guest Edward McElroy, October 18, 2005
   • 3 replies
   • 1.6k views
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   • FAPInJax
   • October 19, 2005

9. Mortality and Turnover Table

   By Blinky the 3-eyed Fish, October 18, 2005
   • 3 replies
   • 1.8k views
   • 
   • Blinky the 3-eyed Fish
   • October 19, 2005

10. Normal Retirement Age

    By SteveH, October 18, 2005
    • 4 replies
    • 3.3k views
    • 
    • david rigby
    • October 19, 2005

11. DB Sub Owner Waiver - New IRS Guidance

    By mwyatt, October 11, 2005
    • 10 replies
    • 2.3k views
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    • AndyH
    • October 14, 2005

12. More fun with 415 questions

    By AndyH, October 12, 2005
    • 6 replies
    • 1.5k views
    • 
    • AndyH
    • October 14, 2005

13. DB/DC carve out plans and top heavy minimums

    By Guest picwrc, October 11, 2005
    • 3 replies
    • 1.7k views
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    • SoCalActuary
    • October 13, 2005

14. 415 limits and amendment to freeze

    By Belgarath, October 12, 2005
    • 6 replies
    • 1.9k views
    • 
    • AndyH
    • October 12, 2005

15. Current Liability Interest Rates

    By Guest lerieleech, October 11, 2005
    • 5 replies
    • 2.4k views
    • 
    • Guest
    • October 12, 2005

16. Excise tax on prohibited transactions

    By Gary, October 11, 2005
    • 2 replies
    • 1.5k views
    • 
    • Gary
    • October 11, 2005

17. Valuation for a Terminated Plan

    By Blinky the 3-eyed Fish, October 7, 2005
    • 5 replies
    • 1.4k views
    • 
    • AndyH
    • October 10, 2005

18. Change in Computation Period

    By Guest hyper, October 6, 2005
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • October 6, 2005

19. Prohibited Transaction, Actual Distribution

    By Gary, October 5, 2005
    • 6 replies
    • 1.5k views
    • 
    • could be me maybe not
    • October 6, 2005

20. Where and when is the 30-YR Treasury Rate published?

    By Guest Grumpy455, October 4, 2005
    • 7 replies
    • 3.5k views
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    • david rigby
    • October 6, 2005

21. IRS Circular 230 Disclosure

    By Effen, October 5, 2005
    • 3 replies
    • 2.1k views
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    • mbozek
    • October 5, 2005

22. S. 1783-Pension Bill, House version ?

    By JAY21, October 3, 2005
    • 4 replies
    • 1.7k views
    • 
    • jevd
    • October 5, 2005

23. RPA liability

    By FAPInJax, October 4, 2005
    • 1 reply
    • 1.7k views
    • 
    • david rigby
    • October 4, 2005

24. Projected unit credit funding using only 10 years to fund

    By Guest saeissler, October 4, 2005
    • 2 replies
    • 1.3k views
    • 
    • David MacLennan
    • October 4, 2005

25. Katrina Relief?

    By Guest Arlingtonray, October 4, 2005
    • 0 replies
    • 1.2k views
    • 
    • Guest
    • October 4, 2005

26. average comp and rehire

    By Tom Poje, October 3, 2005
    • 2 replies
    • 1.5k views
    • 
    • david rigby
    • October 3, 2005

27. Traditional DB Funding w/insurance

    By JAY21, September 29, 2005
    • 2 replies
    • 1.4k views
    • 
    • JAY21
    • October 3, 2005

28. Collection of Overpaid Benefits

    By Guest AuditZ, October 3, 2005
    • 1 reply
    • 1.8k views
    • 
    • Guest
    • October 3, 2005

29. Worked 500 but not 1000 - my only NHCE - Do I have to accrue a benefit

    By SoCalActuary, September 29, 2005
    • 5 replies
    • 1.6k views
    • 
    • could be me maybe not
    • October 3, 2005

30. Broadly Available Separate Plans-of much use ?

    By JAY21, September 29, 2005
    • 0 replies
    • 1.6k views
    • 
    • JAY21
    • September 29, 2005

31. Can In-Kind PT Contributions be reflected on MFSA?

    By Guest billkalke, September 29, 2005
    • 2 replies
    • 1.9k views
    • 
    • Guest
    • September 29, 2005

32. Safe-Harbor QNEC in DB Plan

    By JAY21, September 28, 2005
    • 2 replies
    • 2.1k views
    • 
    • rcline46
    • September 29, 2005

33. 5500EZ filing

    By Gary, September 27, 2005
    • 10 replies
    • 1.6k views
    • 
    • Guest
    • September 28, 2005

34. Non-discrimination Testing

    By Guest The Pension Kid, September 27, 2005
    • 1 reply
    • 1.7k views
    • 
    • Mike Preston
    • September 28, 2005

35. Investment opportunity.

    By Guest SRisher, September 28, 2005
    • 0 replies
    • 1k views
    • 
    • Guest
    • September 28, 2005

36. Rehired Retirees/Death Benefits

    By Guest ircreader, September 16, 2005
    • 6 replies
    • 2.5k views
    • 
    • Guest
    • September 26, 2005

37. Insurance & B/R/F issues

    By JAY21, September 21, 2005
    • 4 replies
    • 1.3k views
    • 
    • could be me maybe not
    • September 23, 2005

38. Suspension of Benefits - Notification

    By Guest ircreader, September 22, 2005
    • 4 replies
    • 3.6k views
    • 
    • Guest
    • September 23, 2005

39. Extent funded

    By rcline46, September 19, 2005
    • 13 replies
    • 1.9k views
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    • SoCalActuary
    • September 22, 2005

40. OBRA 87 FFL bases

    By flosfur, September 14, 2005
    • 1 reply
    • 1.8k views
    • 
    • david rigby
    • September 20, 2005

41. Create Amendment Base under FIL for 415 Changes?

    By Guest billkalke, September 20, 2005
    • 1 reply
    • 1.2k views
    • 
    • david rigby
    • September 20, 2005

42. Valuation assumptions

    By Gary, September 17, 2005
    • 5 replies
    • 1.9k views
    • 
    • SoCalActuary
    • September 20, 2005

43. Top Heavy Accruals

    By flosfur, September 15, 2005
    • 2 replies
    • 2.3k views
    • 
    • david rigby
    • September 15, 2005

44. Life in Prison

    By Guest The Pension Kid, September 14, 2005
    • 7 replies
    • 3.3k views
    • 
    • chris
    • September 15, 2005

45. DB contributions made after minimum funding deadline and before tax return due date

    By Guest Nineteen, September 13, 2005
    • 6 replies
    • 2.1k views
    • 
    • AndyH
    • September 14, 2005

46. Employer securities in a DB plan grow to more than 10%. Now what?

    By katieinny, September 12, 2005
    • 1 reply
    • 1.6k views
    • 
    • david rigby
    • September 12, 2005

47. FASB attributable benefits

    By FAPInJax, August 29, 2005
    • 10 replies
    • 3.2k views
    • 
    • david rigby
    • September 12, 2005

48. Merger of underfunded Defined Benefit Plans

    By ac, September 12, 2005
    • 0 replies
    • 1.5k views
    • 
    • ac
    • September 12, 2005

49. lump sum and death

    By Tom Poje, September 8, 2005
    • 6 replies
    • 2.4k views
    • 
    • could be me maybe not
    • September 12, 2005

50. In a FAE DB plan, is an incapacity type of retirement an "unpredictable contingent event benefit" and otherwise not protected by the anti-cutback provisions as recently clarified by final re

    By gle3186, September 9, 2005
    • 0 replies
    • 1.6k views
    • 
    • gle3186
    • September 9, 2005