Defined Benefit Plans, Including Cash Balance

7,172 topics in this forum

1. Data for Non Discrimination Testing, Distributions

   By Gary, April 23, 2009
   • 0 replies
   • 1.2k views
   • 
   • Gary
   • April 23, 2009

2. Terminated DB Plan

   By Dougsbpc, February 16, 2018   

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

3. Create Amendment Base under FIL for 415 Changes?

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

4. Full funding Limitation

   By abanky, December 17, 2003
   • 1 reply
   • 1.2k views
   • 
   • Mike Preston
   • December 17, 2003

5. Section 415 pet peeve

   By Gary, June 5, 2009
   • 2 replies
   • 1.2k views
   • 
   • SoCalActuary
   • June 5, 2009

6. Annual Funding Notice Supplement - In Living Color

   By Andy the Actuary, April 24, 2013
   • 6 replies
   • 1.2k views
   • 
   • Guest
   • June 3, 2013

7. 404a7 regarding split plans

   By dmb, April 21, 2003
   • 0 replies
   • 1.2k views
   • 
   • dmb
   • April 21, 2003

8. 412(e) conversion

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

9. IBM freezes DB accruals

   By Guest mjb, January 6, 2006
   • 1 reply
   • 1.2k views
   • 
   • Guest
   • January 6, 2006

10. SEP available for comparable benefits ?

    By JAY21, June 4, 2008
    • 4 replies
    • 1.2k views
    • 
    • AndyH
    • June 25, 2008

11. minimum participation-2 person rule

    By Draper55, September 25, 2024
    • 7 replies
    • 1.2k views
    • 
    • Gina Alsdorf
    • November 14, 2024

12. determination letter submission - unsigned amendments

    By Guest just started..., January 8, 2009
    • 2 replies
    • 1.2k views
    • 
    • mwyatt
    • January 9, 2009

13. PPA 06 Small Plan Unisex Mortality

    By carrots, October 27, 2008
    • 1 reply
    • 1.2k views
    • 
    • FAPInJax
    • October 27, 2008

14. US Doctor with Foreign Income

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

15. CB Offset

    By Cloudy, September 13, 2016
    • 4 replies
    • 1.2k views
    • 
    • Cloudy
    • September 14, 2016

16. Repayment agreement

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

17. Is this dangerous?

    By Guest Doogie61, March 18, 2010
    • 5 replies
    • 1.2k views
    • 
    • david rigby
    • March 18, 2010

18. 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

19. Pension specific withholding taxes?

    By Guest new2taxes, July 2, 2010
    • 1 reply
    • 1.2k views
    • 
    • david rigby
    • July 2, 2010

20. Plan Amendments

    By Gary, October 1, 2009
    • 4 replies
    • 1.2k views
    • 
    • GMK
    • October 2, 2009

21. How can a participant's estate close if the DB plan insists on paying installments to the estate?

    By katieinny, May 23, 2011
    • 2 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • May 23, 2011

22. Timing of 415 application to accrued benefit

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

23. 411(d)(6)

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

24. Plan Term Impact on Vesting

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

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

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

26. Proposed 415 Regulations

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

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

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

28. 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

29. AVA Method

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

30. Form 8717 - Certification

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

31. 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

32. Require Rollover of Lump Sum?

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

33. Impact of 436 restrictions on BERF testing

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

34. Terminating DB Plan

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

35. deminimus benefit

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

36. PPA Valuations Assuming Lump Sum

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

37. 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

38. obtaining old forms

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

39. Year #10

    By Bri, May 12, 2017   

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

40. 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

41. Reportable Event?

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

42. 415 limit - hi 3 yr avg

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

43. 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

44. 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

45. exotic cb formula

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

46. Two Normal Retirement Ages for Same Participant?

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

47. 412 Amendment Base

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

48. Is a 5329 Filing Necessary?

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

49. PBGC penalty waivers-experiences of others

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

50. Funding segment rates for 2012 valuation

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