Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Quarterly penalties (Again#!?#?$?@)

   By FAPInJax, March 8, 2005
   • 1 reply
   • 1.2k views
   • 
   • rcline46
   • March 8, 2005

2. 411(d)(6)

   By nancy, August 8, 2003
   • 2 replies
   • 1.2k views
   • 
   • MGB
   • August 8, 2003

3. AVA Method

   By david rigby, November 4, 2002
   • 2 replies
   • 1.2k views
   • 
   • david rigby
   • March 20, 2003

4. Repayment agreement

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

5. 204(h) Notice Required When DB Plan Closed to New Hires?

   By rocknrolls2, March 5, 2012
   • 2 replies
   • 1.2k views
   • 
   • Guest
   • March 19, 2012

6. What happens to the non-deductible amounts under the 412 limitation?

   By Guest Gary A. Luing, December 2, 2002
   • 0 replies
   • 1.2k views
   • 
   • Guest
   • December 2, 2002

7. obtaining old forms

   By Gary, September 19, 2011
   • 8 replies
   • 1.2k views
   • 
   • Gary
   • September 21, 2011

8. Form 8717 - Certification

   By Guest MProctor, October 5, 2004
   • 2 replies
   • 1.2k views
   • 
   • Guest
   • October 6, 2004

9. Plan Term Impact on Vesting

   By JAY21, March 1, 2012
   • 3 replies
   • 1.2k views
   • 
   • david rigby
   • March 2, 2012

10. Actuarial Increase for post-NRD in a frozen plan

    By TheBoxMan, January 10, 2018
    • 1 reply
    • 1.2k views
    • 
    • CuseFan
    • January 10, 2018

11. "safety valve"

    By abanky, July 11, 2007
    • 1 reply
    • 1.2k views
    • 
    • ak2ary
    • July 11, 2007

12. PBGC penalty waivers-experiences of others

    By AndyH, July 18, 2006
    • 1 reply
    • 1.2k views
    • 
    • JanetM
    • July 18, 2006

13. Timing of 415 application to accrued benefit

    By Guest saeissler, March 24, 2008
    • 2 replies
    • 1.2k views
    • 
    • SoCalActuary
    • March 25, 2008

14. 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

15. Application of 411(d)(6) to compensation

    By Everett Moreland, May 16, 2003
    • 4 replies
    • 1.2k views
    • 
    • Mike Preston
    • May 16, 2003

16. New DB plan in old company

    By Blinky the 3-eyed Fish, October 31, 2003
    • 3 replies
    • 1.2k views
    • 
    • Blinky the 3-eyed Fish
    • November 3, 2003

17. Top Heavy minimum exceeds 415

    By Guest RRO, January 29, 2013
    • 11 replies
    • 1.2k views
    • 
    • Lou S.
    • January 30, 2013

18. Underfunded Plan

    By Guest mcw, December 2, 2003
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • December 3, 2003

19. Proposed 415 Regulations

    By Gary, December 29, 2006
    • 2 replies
    • 1.2k views
    • 
    • SoCalActuary
    • December 29, 2006

20. US Doctor with Foreign Income

    By CAR, January 7, 2005
    • 1 reply
    • 1.2k views
    • 
    • mbozek
    • January 8, 2005

21. Effective date for new PPA rates/mortality for lump sums

    By John Feldt ERPA CPC QPA, November 7, 2007
    • 2 replies
    • 1.2k views
    • 
    • John Feldt ERPA CPC QPA
    • November 7, 2007

22. Reportable Event?

    By Guest careful1, January 12, 2010
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • January 12, 2010

23. Terminated DB Plan

    By Dougsbpc, February 16, 2018   

    • timing of distributions
    • 8 replies
    • 1.2k views
    • 
    • ERISAAPPLE
    • February 16, 2018

24. deminimus benefit

    By thepensionmaven, April 16, 2015
    • 6 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • April 19, 2015

25. 415 limit - hi 3 yr avg

    By Gary, May 5, 2011
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • May 6, 2011

26. Sole Prop Minimum Funding Contribution Using Spreadsheet

    By ubermax, November 8, 2014
    • 5 replies
    • 1.2k views
    • 
    • John Feldt ERPA CPC QPA
    • November 11, 2014

27. Back payments, plan limited under IRC Section 436

    By My 2 cents, July 22, 2016
    • 2 replies
    • 1.2k views
    • 
    • david rigby
    • July 22, 2016

28. Is a 5329 Filing Necessary?

    By Guest temmert326, June 1, 2012
    • 3 replies
    • 1.2k views
    • 
    • TPApril
    • May 20, 2013

29. Impact of 436 restrictions on BERF testing

    By ak2ary, February 21, 2008
    • 4 replies
    • 1.2k views
    • 
    • ak2ary
    • February 26, 2008

30. Terminating DB Plan

    By Guest Bob Lees, April 20, 2012
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • April 20, 2012

31. Funding segment rates for 2012 valuation

    By Dinosaur, January 5, 2012
    • 3 replies
    • 1.2k views
    • 
    • Dinosaur
    • January 11, 2012

32. 412(e) conversion

    By Draper55, April 12, 2019
    • 4 replies
    • 1.2k views
    • 
    • Draper55
    • April 25, 2019

33. PPA Valuations Assuming Lump Sum

    By Blinky the 3-eyed Fish, May 22, 2008
    • 1 reply
    • 1.2k views
    • 
    • Mike Preston
    • May 23, 2008

34. exotic cb formula

    By abanky, July 28, 2010
    • 3 replies
    • 1.2k views
    • 
    • FAPInJax
    • August 3, 2010

35. Two Normal Retirement Ages for Same Participant?

    By Übernerd, May 5, 2009
    • 3 replies
    • 1.2k views
    • 
    • Übernerd
    • May 5, 2009

36. 412 Amendment Base

    By LIBOR, May 12, 2004
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • May 12, 2004

37. Deductibility of Contributions

    By emmetttrudy, June 29, 2010
    • 3 replies
    • 1.2k views
    • 
    • Guest
    • June 29, 2010

38. Amending Crediting Rate

    By MGOAdmin, February 24, 2015   

    • amend
    • crediting rate
    • (and 1 more)

      Tagged with:

      • amend
      • crediting rate
      • interest
    • 2 replies
    • 1.2k views
    • 
    • Effen
    • February 24, 2015

39. Participant Count For DREC

    By Guest merlin, September 27, 2002
    • 1 reply
    • 1.2k views
    • 
    • Mike Preston
    • September 28, 2002

40. Short Initial Plan Year Cash Balance/401(k) Combo

    By Catch22PGM, December 11, 2020
    • 3 replies
    • 1.2k views
    • 
    • Effen
    • December 13, 2020

41. Watch It, Gotcha

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

42. 436 Notice - Due date

    By tymesup, October 28, 2010
    • 0 replies
    • 1.2k views
    • 
    • tymesup
    • October 28, 2010

43. Pension Benefit Statements

    By dmb, November 20, 2009
    • 0 replies
    • 1.2k views
    • 
    • dmb
    • November 20, 2009

44. DB/DC Combo Approach

    By JAY21, June 17, 2004
    • 2 replies
    • 1.2k views
    • 
    • JAY21
    • June 18, 2004

45. Year #10

    By Bri, May 12, 2017   

    • 415
    • 8 replies
    • 1.2k views
    • 
    • david rigby
    • May 17, 2017

46. Actuarial Tables for Same-Sex Spouses

    By HCE, August 17, 2021
    • 10 replies
    • 1.2k views
    • 
    • Effen
    • August 30, 2021

47. New Mortality Table for Current Liability

    By david rigby, November 7, 2006
    • 1 reply
    • 1.2k views
    • 
    • Guest
    • November 10, 2006

48. Restricted Benefits and Rollovers

    By Andy the Actuary, December 19, 2008
    • 3 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • December 22, 2008

49. New Plan - Different Tax and Plan Years

    By SRM, May 2, 2007
    • 4 replies
    • 1.2k views
    • 
    • david rigby
    • May 3, 2007

50. Require Rollover of Lump Sum?

    By Guest ebailey, January 27, 2010
    • 8 replies
    • 1.2k views
    • 
    • Effen
    • January 27, 2010