Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Total Quarterlies are over Maximum

   By Calavera, May 20, 2010
   • 7 replies
   • 1.1k views
   • 
   • Mike Preston
   • May 23, 2010

2. Relius AFN

   By Andy the Actuary, April 21, 2009
   • 1 reply
   • 1.1k views
   • 
   • AndyH
   • April 30, 2009

3. QDRO Distribution to Ex-spouse: Partial Lump Sum - Cash & Rollover

   By AdKu, April 9, 2018   

   • qdro distribution to ex-spouse: partial lump sum - cash & rollover
   • 2 replies
   • 1.1k views
   • 
   • Larry Starr
   • April 9, 2018

4. lump sum distribution

   By Guest josephr, March 9, 2007
   • 1 reply
   • 1.1k views
   • 
   • SoCalActuary
   • March 9, 2007

5. QDRO benefits

   By FAPInJax, August 18, 2003
   • 2 replies
   • 1.1k views
   • 
   • mwyatt
   • August 18, 2003

6. Lump Sum basis for small db plan

   By Guest Linda B, October 14, 2008
   • 4 replies
   • 1.1k views
   • 
   • mwyatt
   • October 15, 2008

7. Pre-7/1/96 Employees

   By Ken Davis, March 28, 2003
   • 2 replies
   • 1.1k views
   • 
   • MGB
   • March 28, 2003

8. new DB plan funding

   By Guest basilb, October 12, 2007
   • 4 replies
   • 1.1k views
   • 
   • ak2ary
   • October 13, 2007

9. Return of Non Deductible Contribution

   By ConnieStorer, April 8, 2019
   • 5 replies
   • 1.1k views
   • 
   • Mike Preston
   • April 8, 2019

10. New DB plan; Granting credit for more than 5 years of past service (not using 5-year safe harbor); anybody able to show it's nondiscriminatory?

    By Guest pension222, September 19, 2003
    • 3 replies
    • 1.1k views
    • 
    • david rigby
    • September 22, 2003

11. SFAS

    By §#$%!, June 14, 2012
    • 2 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • June 14, 2012

12. Converting a Traditional Defined Benefit Plan to a Cash Balance Plan

    By Mcomeau, September 21, 2016
    • 3 replies
    • 1.1k views
    • 
    • david rigby
    • September 21, 2016

13. Actuarial Fees Payable Out of Plan

    By Andy the Actuary, January 25, 2011
    • 2 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • January 27, 2011

14. funding notice/plan terminated

    By Guest Sus95, March 25, 2009
    • 3 replies
    • 1.1k views
    • 
    • david rigby
    • March 25, 2009

15. 401(a)(26) with a twist

    By Guest BCMarch10, June 1, 2011
    • 2 replies
    • 1.1k views
    • 
    • Guest
    • June 1, 2011

16. HATFA segment rates

    By david rigby, September 16, 2016
    • 0 replies
    • 1.1k views
    • 
    • david rigby
    • September 16, 2016

17. Webcast concerns

    By SoCalActuary, September 27, 2006
    • 0 replies
    • 1.1k views
    • 
    • SoCalActuary
    • September 27, 2006

18. Valuation date question

    By mphs77, June 15, 2015
    • 2 replies
    • 1.1k views
    • 
    • AndyH
    • June 16, 2015

19. 415 Max Lump Sum for Deceased Participant

    By Guest pm01, February 26, 2009
    • 1 reply
    • 1.1k views
    • 
    • David MacLennan
    • February 27, 2009

20. Post-PPA Funding Rules for Money Purchase Plans

    By J. Bringhurst, October 8, 2010
    • 1 reply
    • 1.1k views
    • 
    • Guest
    • October 12, 2010

21. Small Pension Plan Audit Waiver Exemption Blown - what happens?

    By Benefits to all, April 26, 2013
    • 0 replies
    • 1.1k views
    • 
    • Benefits to all
    • April 26, 2013

22. Restructuring a DB Plan

    By JAY21, November 2, 2004
    • 4 replies
    • 1.1k views
    • 
    • JAY21
    • November 2, 2004

23. Reorganization Index for Multi-Employer Plans - Market value or Actuarial value?

    By Effen, October 9, 2003
    • 0 replies
    • 1.1k views
    • 
    • Effen
    • October 9, 2003

24. PBGC Reportable Event - Missed Quarterly

    By AndyH, September 20, 2007
    • 0 replies
    • 1.1k views
    • 
    • AndyH
    • September 20, 2007

25. Annual Funding Notice

    By Guest newtobenefits, March 10, 2010
    • 1 reply
    • 1.1k views
    • 
    • Guest
    • March 11, 2010

26. Safe Harbor design question- help requested

    By AndyH, January 27, 2004
    • 3 replies
    • 1.1k views
    • 
    • AndyH
    • February 4, 2004

27. Phased Retirement

    By Guest SEV, October 24, 2007
    • 2 replies
    • 1.1k views
    • 
    • Guest
    • November 1, 2007

28. NRA = 70

    By Penman2006, September 17, 2007
    • 3 replies
    • 1.1k views
    • 
    • SoCalActuary
    • September 17, 2007

29. OK to Have Different Accrual Rules for First and Last Years?

    By Übernerd, September 15, 2014   

    • accrual rules
    • periods of service
    • 7 replies
    • 1.1k views
    • 
    • Übernerd
    • September 16, 2014

30. Cash Balance Plans - Fractional Rule

    By Mister Met, July 6, 2008
    • 1 reply
    • 1.1k views
    • 
    • Mike Preston
    • July 7, 2008

31. non discrimination testing

    By Gary, June 22, 2011
    • 2 replies
    • 1.1k views
    • 
    • AndyH
    • June 22, 2011

32. Best merger date

    By rcline46, August 31, 2011
    • 2 replies
    • 1.1k views
    • 
    • rcline46
    • September 1, 2011

33. suspension of benefits associated with excess plan

    By Gary, January 10, 2003
    • 2 replies
    • 1.1k views
    • 
    • MGB
    • January 11, 2003

34. MRC, Max Deductible and Sole Props

    By Lou S., September 14, 2011
    • 3 replies
    • 1.1k views
    • 
    • Lou S.
    • September 14, 2011

35. Year #10

    By Bri, May 12, 2017   

    • 415
    • 8 replies
    • 1.1k views
    • 
    • david rigby
    • May 17, 2017

36. 2008 SB, Line 23

    By Effen, July 22, 2009
    • 3 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • July 23, 2009

37. PBGC Coverage

    By nancy, December 11, 2006
    • 1 reply
    • 1.1k views
    • 
    • jpod
    • December 11, 2006

38. Automatic Approval of Funding Method Change For Takeover

    By Andy the Actuary, January 6, 2015
    • 1 reply
    • 1.1k views
    • 
    • Calavera
    • January 6, 2015

39. 415 Limit Service

    By Dougsbpc, January 18, 2024
    • 5 replies
    • 1.1k views
    • 
    • CuseFan
    • January 19, 2024

40. Terminated Plan and Change of Plan Year

    By Dougsbpc, July 7, 2004
    • 1 reply
    • 1.1k views
    • 
    • Blinky the 3-eyed Fish
    • July 7, 2004

41. Employee option to change plans

    By Guest Spock, June 1, 2009
    • 6 replies
    • 1.1k views
    • 
    • Guest
    • June 3, 2009

42. AFTAP certification for new 1 person plan

    By Calavera, July 29, 2008
    • 1 reply
    • 1.1k views
    • 
    • Blinky the 3-eyed Fish
    • July 29, 2008

43. cash balance plan with switch in group

    By Tom Poje, February 1, 2011
    • 4 replies
    • 1.1k views
    • 
    • Lou S.
    • February 1, 2011

44. Getting insurance out of a db plan

    By Bird, July 22, 2013
    • 4 replies
    • 1.1k views
    • 
    • Bird
    • July 22, 2013

45. contributions after 9/15

    By abanky, October 4, 2011
    • 5 replies
    • 1.1k views
    • 
    • abanky
    • October 5, 2011

46. Defined Benefit Plan

    By Guest Buzzman, March 24, 2009
    • 4 replies
    • 1.1k views
    • 
    • Guest
    • March 25, 2009

47. Cash Balance Plans for Goverment Employers

    By Guest pjm, March 11, 2004
    • 2 replies
    • 1.1k views
    • 
    • mbozek
    • March 11, 2004

48. cash balance plan funding method

    By Guest mrsactuary, May 24, 2008
    • 2 replies
    • 1.1k views
    • 
    • Blinky the 3-eyed Fish
    • May 28, 2008

49. User Fee for 2 Minimum Funding Waiver Requests

    By Guest Matt123, January 23, 2014
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • January 23, 2014

50. Remove Lump Sum Distributions from DB Plan

    By 12AX7, April 9, 2009
    • 4 replies
    • 1.1k views
    • 
    • 12AX7
    • April 9, 2009