Defined Benefit Plans, Including Cash Balance

7,202 topics in this forum

1. Embezzlement of Pension Assets

   By Guest Donaldson, July 26, 2005
   • 6 replies
   • 1.9k views
   • 
   • SoCalActuary
   • July 29, 2005

2. Reduction of accrued benefits?

   By Guest Ron Sevcik, July 27, 2005
   • 15 replies
   • 2.8k views
   • 
   • Guest
   • July 28, 2005

3. Qualified pre-retirement survivor annuity and death benefit provisions

   By Gary, July 28, 2005
   • 1 reply
   • 1.5k views
   • 
   • david rigby
   • July 28, 2005

4. Father & Son, any control issues?

   By himt4, July 26, 2005
   • 5 replies
   • 2.4k views
   • 
   • JAY21
   • July 26, 2005

5. DB Plan that forfeits benefits

   By Guest ircreader, July 26, 2005
   • 6 replies
   • 1.6k views
   • 
   • david rigby
   • July 26, 2005

6. Plan amendment after beginning of year valuation date - can I take freeze of accruals into account

   By Guest saeissler, July 6, 2005
   • 12 replies
   • 3.9k views
   • 
   • Guest
   • July 26, 2005

7. Welfare Plan Cost of Insurance (I know this is a DB board)

   By Gary, February 4, 2005
   • 7 replies
   • 1.8k views
   • 
   • Gary
   • July 25, 2005

8. Entitled to DB proceeds?

   By Guest JenMac, July 22, 2005
   • 3 replies
   • 1.4k views
   • 
   • No Name
   • July 25, 2005

9. Late contribution to PS plan

   By Gary, July 23, 2005
   • 7 replies
   • 1.8k views
   • 
   • mbozek
   • July 25, 2005

10. 404 Maximum deductions

    By Gary, July 18, 2005
    • 10 replies
    • 2.3k views
    • 
    • Blinky the 3-eyed Fish
    • July 25, 2005

11. Double Proration

    By Guest pdxactuary, July 21, 2005
    • 1 reply
    • 2.2k views
    • 
    • david rigby
    • July 23, 2005

12. Maximum lump sum payable to principals

    By Dennis Povloski, July 21, 2005
    • 1 reply
    • 1.2k views
    • 
    • Blinky the 3-eyed Fish
    • July 21, 2005

13. Coverage question

    By FAPInJax, July 19, 2005
    • 10 replies
    • 1.7k views
    • 
    • Blinky the 3-eyed Fish
    • July 20, 2005

14. PBGC Plan Term Waiver

    By Blinky the 3-eyed Fish, August 23, 2002
    • 11 replies
    • 4.5k views
    • 
    • WDIK
    • July 20, 2005

15. Aggregating Plans With Different Retirement Ages

    By Guest merlin, July 20, 2005
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • July 20, 2005

16. Change in timing of deduction

    By Earl, July 19, 2005
    • 3 replies
    • 1.4k views
    • 
    • Kirk Maldonado
    • July 20, 2005

17. Self-employed, earned income, pension deductions

    By Gary, July 18, 2005
    • 3 replies
    • 2.1k views
    • 
    • mbozek
    • July 19, 2005

18. 415 DB limit

    By Gary, July 18, 2005
    • 1 reply
    • 1.8k views
    • 
    • flosfur
    • July 19, 2005

19. Calendar year data election

    By AndyH, July 13, 2005
    • 3 replies
    • 2.8k views
    • 
    • Guest
    • July 18, 2005

20. EOY Valuation and advance contributions

    By flosfur, July 14, 2005
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • July 16, 2005

21. 94 GAR Sex distinct Annuity Purchase Rates

    By No Name, July 10, 2005
    • 32 replies
    • 11.9k views
    • 
    • No Name
    • July 15, 2005

22. heinz 2005-23

    By Guest JBeck, July 14, 2005
    • 1 reply
    • 1.3k views
    • 
    • SoCalActuary
    • July 14, 2005

23. Getting Rid of Merged DB Plan's Frozen Voluntary Employee Contribution Account

    By Guest rocnrols2, July 14, 2005
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • July 14, 2005

24. Funding and Top Heavy

    By LIBOR, July 13, 2005
    • 2 replies
    • 1.5k views
    • 
    • david rigby
    • July 13, 2005

25. Early Retirement Window & Non-Discrimination Testing

    By LIBOR, July 11, 2005
    • 1 reply
    • 2.1k views
    • 
    • Guest
    • July 12, 2005

26. Payment of Unrestricted Amount To Top 25 HCE

    By Guest merlin, July 12, 2005
    • 3 replies
    • 1.5k views
    • 
    • Guest
    • July 12, 2005

27. Plan Design - Safe Harbor 3% 401(k) and Cash balance Plan

    By Gary, July 11, 2005
    • 4 replies
    • 2k views
    • 
    • Tom Poje
    • July 12, 2005

28. 412(i) Plans and forfeitures from annuity product

    By Guest picwrc, July 11, 2005
    • 4 replies
    • 1.5k views
    • 
    • Guest
    • July 12, 2005

29. 10% Limitation

    By Luis Miguel, July 8, 2005
    • 3 replies
    • 1.7k views
    • 
    • Luis Miguel
    • July 12, 2005

30. RPA Full funding floor for EOY valuation

    By FAPInJax, July 12, 2005
    • 0 replies
    • 1.3k views
    • 
    • FAPInJax
    • July 12, 2005

31. Effect of ERISA Full Funding Credit on ARA

    By Guest HaroldA, July 11, 2005
    • 3 replies
    • 1.3k views
    • 
    • david rigby
    • July 11, 2005

32. Repayment agreement

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

33. DB plan with no active participants

    By Guest saeissler, July 7, 2005
    • 4 replies
    • 1.4k views
    • 
    • david rigby
    • July 9, 2005

34. Benefit Value for divorce settlement

    By dmb, July 1, 2005
    • 2 replies
    • 1.4k views
    • 
    • QDROphile
    • July 9, 2005

35. db dc combo and top heavy

    By Tom Poje, July 7, 2005
    • 7 replies
    • 3.3k views
    • 
    • Blinky the 3-eyed Fish
    • July 8, 2005

36. Reduce monthly gross DB annuity amount?

    By Guest Nautical, July 6, 2005
    • 2 replies
    • 1.2k views
    • 
    • JanetM
    • July 7, 2005

37. Termination date and Accrual of benefit

    By flosfur, July 5, 2005
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • July 6, 2005

38. Change in corporate tax year

    By Guest jmincin, July 6, 2005
    • 0 replies
    • 903 views
    • 
    • Guest
    • July 6, 2005

39. Change in corporate tax year

    By Guest jmincin, July 6, 2005
    • 0 replies
    • 921 views
    • 
    • Guest
    • July 6, 2005

40. FAS #87 & #132

    By flosfur, June 30, 2005
    • 4 replies
    • 2.1k views
    • 
    • Guest
    • July 6, 2005

41. Key Employees for determination of 2005 Top Heavy status

    By Guest HaroldA, July 1, 2005
    • 3 replies
    • 1.6k views
    • 
    • Effen
    • July 1, 2005

42. DB Dual formula

    By Guest Roman, June 20, 2005
    • 21 replies
    • 2.6k views
    • 
    • Guest
    • June 30, 2005

43. General Testing of aggregated DB/DC plans

    By flosfur, June 30, 2005
    • 0 replies
    • 1k views
    • 
    • flosfur
    • June 30, 2005

44. Non-Discrimination testing of carved-out DB plan.

    By flosfur, June 28, 2005
    • 7 replies
    • 1.6k views
    • 
    • Blinky the 3-eyed Fish
    • June 29, 2005

45. FSA credit balance and required quarterly contributions

    By Guest HaroldA, June 28, 2005
    • 4 replies
    • 1.9k views
    • 
    • Blinky the 3-eyed Fish
    • June 28, 2005

46. Sole prop DB plan tax isssues

    By dmb, June 24, 2005
    • 1 reply
    • 1.1k views
    • 
    • Blinky the 3-eyed Fish
    • June 24, 2005

47. Current Liability calculation requirements

    By Guest Marino13, June 24, 2005
    • 1 reply
    • 1.1k views
    • 
    • Blinky the 3-eyed Fish
    • June 24, 2005

48. PBGC Variable Rate Premium exemption

    By Guest HaroldA, June 23, 2005
    • 2 replies
    • 1.7k views
    • 
    • SoCalActuary
    • June 23, 2005

49. Proposed 415 Regs

    By JAY21, June 21, 2005
    • 15 replies
    • 2.3k views
    • 
    • could be me maybe not
    • June 23, 2005

50. One Year Term Cost For Envelope Funding

    By Guest merlin, June 17, 2005
    • 7 replies
    • 1.5k views
    • 
    • Guest
    • June 23, 2005