Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. 415 Dollar Limit

   By Dougsbpc, March 28, 2006
   • 2 replies
   • 1.6k views
   • 
   • Ron Snyder
   • March 30, 2006

2. Does a Professional Service Employer Need to Have a Calendar Year-End?

   By Guest EMM118, May 23, 2006
   • 2 replies
   • 1.3k views
   • 
   • E as in ERISA
   • May 23, 2006

3. Avoiding election to reduce prefunding balance

   By carrots, July 30, 2009
   • 2 replies
   • 1.6k views
   • 
   • david rigby
   • July 30, 2009

4. Funding Results After Non De-Minimis Spin Off

   By John314, March 1, 2018   

   • spinoff
   • ppa
   • (and 1 more)

     Tagged with:

     • spinoff
     • ppa
     • minimum funding
   • 2 replies
   • 1.5k views
   • 
   • Calavera
   • March 1, 2018

5. Floor offset plan

   By SSRRS, August 26, 2019
   • 2 replies
   • 702 views
   • 
   • Calavera
   • August 28, 2019

6. 5307 Applications and Covid-19 Closures

   By pb5350, April 27, 2020
   • 2 replies
   • 555 views
   • 
   • pb5350
   • April 28, 2020

7. DB Deduction

   By Christopher Wilson, August 18, 2020
   • 2 replies
   • 1.2k views
   • 
   • C. B. Zeller
   • August 19, 2020

8. replacement plan qualification

   By Audrey, July 10, 2024
   • 2 replies
   • 791 views
   • 
   • Audrey
   • July 12, 2024

9. Sale of Ins. Policy to Participant

   By Randy Watson, June 30, 2009
   • 2 replies
   • 1k views
   • 
   • SoCalActuary
   • June 30, 2009

10. 415 limit after SSRA with high pay

    By John Feldt ERPA CPC QPA, February 25, 2011
    • 2 replies
    • 947 views
    • 
    • Effen
    • February 25, 2011

11. 401a17 Limit for terminating ee

    By TPApril, November 12, 2021
    • 2 replies
    • 1.1k views
    • 
    • CuseFan
    • November 12, 2021

12. Severance comp and ASD

    By Draper55, July 11, 2024
    • 2 replies
    • 727 views
    • 
    • david rigby
    • July 12, 2024

13. DB/DC Combo Max Deductions Under PPA

    By Lou S., October 17, 2008
    • 2 replies
    • 1.2k views
    • 
    • Lou S.
    • October 20, 2008

14. Safe Harbor 401(k) - Combined DB/DC

    By retbenser, March 22, 2011
    • 2 replies
    • 1.2k views
    • 
    • retbenser
    • March 22, 2011

15. Post NRA

    By ombskid, September 22, 2011
    • 2 replies
    • 891 views
    • 
    • ombskid
    • September 22, 2011

16. surplus issues

    By Draper55, March 22, 2016
    • 2 replies
    • 950 views
    • 
    • AndyH
    • March 24, 2016

17. Actuarial review of benefit calculation

    By Guest Franklin Evans, October 17, 2001
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • October 17, 2001

18. DB plan and exclude HCE

    By Lotrfan1, January 31, 2020
    • 2 replies
    • 1.1k views
    • 
    • justanotheradmin
    • January 31, 2020

19. DB/DC Deductible Limit for a one person plan

    By emmetttrudy, March 16, 2009
    • 2 replies
    • 955 views
    • 
    • carrots
    • March 16, 2009

20. Resuming accruals after a freeze

    By Guest tomc, April 13, 2010
    • 2 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • April 15, 2010

21. 401a4 non-discrim testing - 5% safety value for HCEs

    By Lorraine Dorsa, April 24, 2000
    • 2 replies
    • 1.4k views
    • 
    • Lorraine Dorsa
    • May 4, 2000

22. Super Max & PFEA 2004

    By LIBOR, June 15, 2004
    • 2 replies
    • 1.1k views
    • 
    • LIBOR
    • June 15, 2004

23. Asset method question: phase-in

    By Guest guppy, July 28, 2004
    • 2 replies
    • 882 views
    • 
    • Blinky the 3-eyed Fish
    • July 29, 2004

24. Electronic filing of 5500

    By Gary, September 27, 2007
    • 2 replies
    • 948 views
    • 
    • SoCalActuary
    • September 27, 2007

25. Employee exclusions from DB Plans?

    By Lori H, June 9, 2010
    • 2 replies
    • 1.1k views
    • 
    • Belgarath
    • June 9, 2010

26. PBGC Premiums for Missing Participants

    By BTG, March 10, 2014
    • 2 replies
    • 2.4k views
    • 
    • david rigby
    • March 10, 2014

27. Defined Benefit Small Plan Audit Wiaver

    By austin3515, September 28, 2017
    • 2 replies
    • 619 views
    • 
    • Calavera
    • October 13, 2017

28. adjusting plan assets for funding defiicency Minimum funding for plans with with prior year FD

    By VeryOldMan, March 21, 2020
    • 2 replies
    • 548 views
    • 
    • VeryOldMan
    • May 9, 2020

29. Acturial Fee's?

    By Guest Garry, March 15, 1999
    • 2 replies
    • 1.8k views
    • 
    • Lorraine Dorsa
    • March 16, 1999

30. Repayment agreement

    By Guest jim williams, July 8, 2005
    • 2 replies
    • 1.2k views
    • 
    • could be me maybe not
    • July 11, 2005

31. Cash Balance Plan Vesting Schedule

    By emmetttrudy, May 1, 2009
    • 2 replies
    • 1.8k views
    • 
    • D Syrett
    • May 2, 2009

32. New plan - too fast

    By Guest ICannotDiscloseMyIdentity, August 2, 2010
    • 2 replies
    • 1.2k views
    • 
    • D Syrett
    • August 5, 2010

33. Self-Employed Defined Benefit Plan

    By bzorc, April 20, 2018
    • 2 replies
    • 1.3k views
    • 
    • Larry Starr
    • April 23, 2018

34. Commissions/"Fictitious salary"

    By JJD, November 29, 2001
    • 2 replies
    • 1.7k views
    • 
    • QDROphile
    • November 29, 2001

35. Spinoff to be purchased. What happens to Pension Plan?

    By Guest Scrofani, November 26, 2003
    • 2 replies
    • 5.8k views
    • 
    • Kirk Maldonado
    • November 26, 2003

36. Disability Rate Tables

    By Effen, December 19, 2006
    • 2 replies
    • 1.5k views
    • 
    • Effen
    • December 20, 2006

37. 3/31/09 Plan Termination

    By Penman2006, May 2, 2009
    • 2 replies
    • 988 views
    • 
    • Penman2006
    • May 3, 2009

38. Frozen DB, Bonus in lieu of future benefits

    By Guest A125, February 25, 2011
    • 2 replies
    • 1.2k views
    • 
    • tymesup
    • April 4, 2011

39. Fail-safe provision for 410(b) and 401(a)(26)

    By QNPG, June 15, 2011
    • 2 replies
    • 2.3k views
    • 
    • John Feldt ERPA CPC QPA
    • June 21, 2011

40. Hurricane Katrina

    By flosfur, November 11, 2005
    • 2 replies
    • 1.4k views
    • 
    • flosfur
    • November 11, 2005

41. Safe harbor vs. General Testing Sanity Check

    By AndyH, January 3, 2008
    • 2 replies
    • 1.4k views
    • 
    • AndyH
    • January 4, 2008

42. 204(h) Notice

    By Young Curmudgeon, February 6, 2008
    • 2 replies
    • 1.1k views
    • 
    • Young Curmudgeon
    • February 6, 2008

43. DB Plan Statistics

    By Andy the Actuary, June 15, 2011
    • 2 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • June 15, 2011

44. EIN for Pension Trust

    By Guest calcu, June 9, 2005
    • 2 replies
    • 2.5k views
    • 
    • David MacLennan
    • June 9, 2005

45. AFTAP Determination

    By Guest mingblue, September 24, 2008
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • September 25, 2008

46. Cash Balance Plan amendments

    By AndyH, December 16, 2009
    • 2 replies
    • 1.2k views
    • 
    • AndyH
    • December 17, 2009

47. Protected benefit question

    By fiona1, November 22, 2016
    • 2 replies
    • 1k views
    • 
    • fiona1
    • November 22, 2016

48. SFAS 132 Interim Financial Reports

    By Guest BDZ, April 2, 2004
    • 2 replies
    • 1k views
    • 
    • Guest
    • April 5, 2004

49. Which Plan Document Covers Employee

    By Guest jfreeborn, March 15, 2010
    • 2 replies
    • 829 views
    • 
    • SoCalActuary
    • March 15, 2010

50. Cash Balance Top-Heavy

    By stbennet, February 28, 2012
    • 2 replies
    • 1.4k views
    • 
    • ETA Consulting LLC
    • February 29, 2012