Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. What Must be Contained in Pension Benefit Statement

   By Guest jfreeborn, August 25, 2011
   • 2 replies
   • 1.1k views
   • 
   • david rigby
   • August 26, 2011

2. FASB - Expected Distributions In Expense

   By Andy the Actuary, November 1, 2011
   • 2 replies
   • 1.3k views
   • 
   • Andy the Actuary
   • November 1, 2011

3. Funding for Early Retirement Window - Revisited

   By LIBOR, March 3, 2004
   • 2 replies
   • 1.2k views
   • 
   • LIBOR
   • March 4, 2004

4. FASB - segment rates?

   By Mister Met, May 16, 2012
   • 2 replies
   • 1.5k views
   • 
   • Andy the Actuary
   • May 16, 2012

5. Can Employer Withsraw Amount Contributed to a DB Plan if Amount Contri

   By Guest Edward McElroy, April 13, 1999
   • 2 replies
   • 1.5k views
   • 
   • M R Bernardin
   • April 23, 1999

6. Accrued Benefit After Full Pre-Ret Dist.

   By Guest Don N, June 6, 2000
   • 2 replies
   • 1.4k views
   • 
   • Guest
   • June 6, 2000

7. present value calculation of frozen defined benefit

   By Guest Robert Brock, December 1, 2000
   • 2 replies
   • 2.1k views
   • 
   • Guest
   • December 2, 2000

8. DB Article/PPA Lump Sums

   By Guest ak, August 2, 2007
   • 2 replies
   • 1.3k views
   • 
   • Andy the Actuary
   • August 3, 2007

9. aftap/cash balance plan

   By Guest Sus95, September 25, 2008
   • 2 replies
   • 1.2k views
   • 
   • Mike Preston
   • September 25, 2008

10. 436 restriction no longer applies

    By dmb, June 15, 2018
    • 2 replies
    • 606 views
    • 
    • Draper55
    • July 18, 2018

11. Db Buyout

    By Guest wjr, March 28, 2003
    • 2 replies
    • 1.2k views
    • 
    • mbozek
    • February 3, 2004

12. Spread gain method: temp. annuity

    By Guest Java, April 26, 2004
    • 2 replies
    • 1.3k views
    • 
    • david rigby
    • April 30, 2004

13. 415 Mortality

    By abanky, November 28, 2007
    • 2 replies
    • 1.8k views
    • 
    • tymesup
    • December 26, 2007

14. Death Benefit & 415 Limit

    By Penman2006, July 30, 2008
    • 2 replies
    • 1.5k views
    • 
    • Penman2006
    • July 30, 2008

15. Overfunded Frozen DB Plan

    By Doghouse, September 1, 2010
    • 2 replies
    • 1.7k views
    • 
    • JAY21
    • September 2, 2010

16. Election to Burn Credit Balance

    By jane murray, May 4, 2019
    • 2 replies
    • 790 views
    • 
    • Calavera
    • May 8, 2019

17. Deduction shown on 7/31/20 filing to be used for 2020 calendar year?

    By SSRRS, May 19, 2021
    • 2 replies
    • 409 views
    • 
    • SSRRS
    • May 20, 2021

18. Calculation of 415 max. lump sum benefit in year after plan termination date

    By Dinosaur, November 17, 2021
    • 2 replies
    • 758 views
    • 
    • Dinosaur
    • November 23, 2021

19. Required minimum distributions

    By Egold, September 23, 2024
    • 2 replies
    • 723 views
    • 
    • C. B. Zeller
    • September 23, 2024

20. 25% Deduction Limit for DC Plan as part of combo

    By emmetttrudy, October 18, 2019
    • 2 replies
    • 1.5k views
    • 
    • emmetttrudy
    • October 18, 2019

21. Cash Balance Plan Uniformity Requirements

    By Guest HarveyC, March 14, 2002
    • 2 replies
    • 1.7k views
    • 
    • Guest
    • March 15, 2002

22. Watch It, Gotcha

    By Andy the Actuary, July 2, 2009
    • 2 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • July 7, 2009

23. Using 401k deferrals in compensation

    By dan.jock, November 28, 2016
    • 2 replies
    • 652 views
    • 
    • Mike Preston
    • November 28, 2016

24. Affiliated Service Group/404(a)(7) Issue

    By JAY21, February 11, 2005
    • 2 replies
    • 1.2k views
    • 
    • JAY21
    • February 11, 2005

25. Deadline for Mailing the Annual Funding Notice

    By ac, October 21, 2009
    • 2 replies
    • 2.4k views
    • 
    • Andy the Actuary
    • November 15, 2009

26. Application of Balances After Plan Termination?

    By Pension RC, August 29, 2013
    • 2 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • August 30, 2013

27. Excludable or Benefiting

    By CuseFan, January 25, 2024
    • 2 replies
    • 595 views
    • 
    • truphao
    • January 26, 2024

28. 401a26 and 11-g question

    By Jakyasar, April 2, 2025
    • 2 replies
    • 994 views
    • 
    • David D
    • April 3, 2025

29. Pre-7/1/96 Employees

    By Ken Davis, March 28, 2003
    • 2 replies
    • 1.2k views
    • 
    • MGB
    • March 28, 2003

30. Disability Retirement and Definition of "Employment"

    By Christine Roberts, December 9, 2004
    • 2 replies
    • 1k views
    • 
    • Christine Roberts
    • December 9, 2004

31. Three (3) Employee Categories Within Same Plan

    By LIBOR, February 11, 2005
    • 2 replies
    • 1.1k views
    • 
    • david rigby
    • February 14, 2005

32. CB credit for ex-employees?

    By Bri, February 3, 2021
    • 2 replies
    • 697 views
    • 
    • Bri
    • February 4, 2021

33. Another Top Heavy Question

    By Guest Don N, June 9, 2000
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • June 10, 2000

34. Rev. Rul. 98-1 and the $10,000 de minimis Benefit

    By Guest merlin, December 13, 2002
    • 2 replies
    • 2.1k views
    • 
    • Blinky the 3-eyed Fish
    • December 16, 2002

35. MAP-21 and AFTAP

    By nancy, September 26, 2012
    • 2 replies
    • 1.2k views
    • 
    • Mike Preston
    • September 26, 2012

36. Retroactive Application of $200,000 Comp Limit

    By Guest merlin, November 8, 2001
    • 2 replies
    • 1.5k views
    • 
    • Mike Preston
    • November 22, 2001

37. Lump sum distribution

    By Gary, April 15, 2003
    • 2 replies
    • 1.7k views
    • 
    • AndyH
    • April 16, 2003

38. Waiving benefits like you just don't care.

    By Blinky the 3-eyed Fish, March 18, 2004
    • 2 replies
    • 1.2k views
    • 
    • Belgarath
    • March 19, 2004

39. death benefit for unmarried participants

    By AndyH, May 27, 2003
    • 2 replies
    • 1.6k views
    • 
    • AndyH
    • May 28, 2003

40. DB/DC Deduction Limit for 2008

    By YankeeFan, December 10, 2008
    • 2 replies
    • 1.1k views
    • 
    • Guest
    • December 11, 2008

41. Eligibility Question

    By emmetttrudy, June 4, 2009
    • 2 replies
    • 1k views
    • 
    • tymesup
    • June 8, 2009

42. Anyone still using 83 IAM for actuarial equivalence

    By Guest Doogie61, August 29, 2009
    • 2 replies
    • 1.2k views
    • 
    • SoCalActuary
    • August 29, 2009

43. defined benefit plans Low Cost Defined Benefit Plans for Solo Practitioners?

    By alexsalkever, May 21, 2021   

    • retirement
    • sole prop
    • (and 1 more)

      Tagged with:

      • retirement
      • sole prop
      • solo401k
    • 2 replies
    • 1.2k views
    • 
    • Bob the Swimmer
    • May 22, 2021

44. Plan Document Restatement + Terminating Plan

    By metsfan026, March 19, 2024
    • 2 replies
    • 746 views
    • 
    • Lou S.
    • March 19, 2024

45. 412e3 - RMD

    By Jakyasar, May 16, 2024
    • 2 replies
    • 724 views
    • 
    • ErnieG
    • May 17, 2024

46. Plan termination and FSA

    By abanky, May 20, 2004
    • 2 replies
    • 1.2k views
    • 
    • david rigby
    • May 20, 2004

47. Initial Audit

    By Guest EWESTENBERGER, July 6, 2009
    • 2 replies
    • 1k views
    • 
    • SoCalActuary
    • July 6, 2009

48. DB offset plan and 415 limits

    By Guest Dave Peckham, June 18, 2011
    • 2 replies
    • 1.1k views
    • 
    • Guest
    • June 20, 2011

49. Reopening Frozen Plan

    By Andy the Actuary, September 27, 2011
    • 2 replies
    • 972 views
    • 
    • Andy the Actuary
    • September 27, 2011

50. PBGC owner only plan

    By SSRRS, May 1, 2020
    • 2 replies
    • 727 views
    • 
    • SSRRS
    • May 4, 2020