Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Deductibility of contributions to both DB and DC plans

   By Alan Simpson, November 1, 2002
   • 1 reply
   • 1.2k views
   • 
   • david rigby
   • November 1, 2002

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

   By Übernerd, September 15, 2014   

   • accrual rules
   • periods of service
   • 7 replies
   • 1.2k views
   • 
   • Übernerd
   • September 16, 2014

3. GATT Limits

   By Guest LOST ON THE LEFT COAST, May 24, 2007
   • 3 replies
   • 1.2k views
   • 
   • AndyH
   • May 25, 2007

4. H.R. 3868

   By mwyatt, October 30, 2007
   • 3 replies
   • 1.2k views
   • 
   • mwyatt
   • October 30, 2007

5. Client disclosure

   By Gary, April 19, 2005
   • 4 replies
   • 1.2k views
   • 
   • Lame Duck
   • April 20, 2005

6. What Hath God Wrought?

   By Andy the Actuary, May 15, 2008
   • 1 reply
   • 1.2k views
   • 
   • mwyatt
   • May 16, 2008

7. Renewal of Enrollment

   By Guest merlin, January 25, 2008
   • 1 reply
   • 1.2k views
   • 
   • Andy the Actuary
   • January 25, 2008

8. 401(a) funds to purchase state DB service credits

   By Guest dani_o, May 21, 2002
   • 0 replies
   • 1.2k views
   • 
   • Guest
   • May 21, 2002

9. Return to Work After Having Taken Lump Sum

   By tuni88, August 25, 2007
   • 1 reply
   • 1.2k views
   • 
   • J Simmons
   • August 25, 2007

10. 2008 Valuation

    By goldtpa, February 2, 2009
    • 4 replies
    • 1.2k views
    • 
    • goldtpa
    • February 12, 2009

11. Verification that retirees are still living

    By ScottR, July 8, 2009
    • 5 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • July 9, 2009

12. more on new lump sum rates

    By Guest lerieleech, December 19, 2007
    • 1 reply
    • 1.2k views
    • 
    • Guest
    • December 20, 2007

13. 2011 Interim Amendments

    By ScottR, November 4, 2011
    • 0 replies
    • 1.2k views
    • 
    • ScottR
    • November 4, 2011

14. Lump Sum cashout (timing/value)

    By Guest jmrodrig, December 23, 2009
    • 4 replies
    • 1.2k views
    • 
    • david rigby
    • December 23, 2009

15. More FAS and EGTRRA

    By Guest guppy, December 3, 2003
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • December 4, 2003

16. Lump Sum basis for small db plan

    By Guest Linda B, October 14, 2008
    • 4 replies
    • 1.2k views
    • 
    • mwyatt
    • October 15, 2008

17. Total Quarterlies are over Maximum

    By Calavera, May 20, 2010
    • 7 replies
    • 1.2k views
    • 
    • Mike Preston
    • May 23, 2010

18. funding notice/plan terminated

    By Guest Sus95, March 25, 2009
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • March 25, 2009

19. Terminating a PBGC-covered 412(i) Plan

    By Guest Carol the Writer, July 28, 2006
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • July 28, 2006

20. Cash balance fully-insured plan rules

    By SoCalActuary, August 10, 2016   

    • cash-balance fully-insured
    • 3 replies
    • 1.2k views
    • 
    • SoCalActuary
    • August 17, 2016

21. Transfer of Pension Surplus to DC Plan

    By SadieJane, October 5, 2023
    • 4 replies
    • 1.2k views
    • 
    • Bill Presson
    • October 6, 2023

22. What options does a plan sponsor have when plan is underfunded?

    By Lori H, November 24, 2008
    • 2 replies
    • 1.2k views
    • 
    • tymesup
    • November 25, 2008

23. Cash Balance Plan RFP

    By Anes2006, January 8, 2016   

    • Cash Balance Plan RFP
    • 0 replies
    • 1.2k views
    • 
    • Anes2006
    • January 8, 2016

24. Do 401(a)(4)-5 restrictions apply?

    By dmb, September 8, 2017
    • 3 replies
    • 1.2k views
    • 
    • dmb
    • September 8, 2017

25. combo cross test with different eligibility requirements in DC & DB plans

    By Audrey, October 17, 2024
    • 4 replies
    • 1.2k views
    • 
    • Lou S.
    • October 22, 2024

26. 412e3 (or 412i)

    By cdavis25, May 21, 2018
    • 1 reply
    • 1.2k views
    • 
    • CuseFan
    • May 22, 2018

27. 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
    • 1.2k views
    • 
    • david rigby
    • September 22, 2003

28. Initial Qualification under RAPs

    By BTG, January 29, 2007
    • 1 reply
    • 1.2k views
    • 
    • Blinky the 3-eyed Fish
    • January 31, 2007

29. SFAS

    By §#$%!, June 14, 2012
    • 2 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • June 14, 2012

30. DB deduction, stream of conscience....

    By Bri, May 3, 2021
    • 4 replies
    • 1.2k views
    • 
    • Bri
    • May 6, 2021

31. Required year end deliveries

    By Audrey, July 2, 2025
    • 4 replies
    • 1.2k views
    • 
    • Audrey
    • July 2, 2025

32. Post-PPA Funding Rules for Money Purchase Plans

    By J. Bringhurst, October 8, 2010
    • 1 reply
    • 1.2k views
    • 
    • Guest
    • October 12, 2010

33. Business sale and 204(h) notice

    By AndyH, March 23, 2005
    • 2 replies
    • 1.2k views
    • 
    • AndyH
    • March 23, 2005

34. Actuarial Fees Payable Out of Plan

    By Andy the Actuary, January 25, 2011
    • 2 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • January 27, 2011

35. How Big Should the Cover Be?

    By Andy the Actuary, December 11, 2008
    • 3 replies
    • 1.2k views
    • 
    • dmb
    • December 15, 2008

36. Can we remove "Suspension of Benefits" provisions?

    By ERISA-Bubs, September 28, 2023
    • 4 replies
    • 1.2k views
    • 
    • Draper55
    • October 25, 2023

37. Restructuring a DB Plan

    By JAY21, November 2, 2004
    • 4 replies
    • 1.2k views
    • 
    • JAY21
    • November 2, 2004

38. What resources do you use to locate deceased DB participants?

    By Guest Nautical, February 17, 2005
    • 3 replies
    • 1.2k views
    • 
    • Guest
    • February 17, 2005

39. Change from BOY val to EOY Val Date

    By JAY21, March 26, 2009
    • 0 replies
    • 1.2k views
    • 
    • JAY21
    • March 26, 2009

40. Relius AFN

    By Andy the Actuary, April 21, 2009
    • 1 reply
    • 1.2k views
    • 
    • AndyH
    • April 30, 2009

41. Defaulted loan in a DB plan-how to handle

    By AndyH, June 29, 2004
    • 2 replies
    • 1.2k views
    • 
    • AndyH
    • July 8, 2004

42. Valuation date question

    By mphs77, June 15, 2015
    • 2 replies
    • 1.2k views
    • 
    • AndyH
    • June 16, 2015

43. HATFA segment rates

    By david rigby, September 16, 2016
    • 0 replies
    • 1.2k views
    • 
    • david rigby
    • September 16, 2016

44. Safe Harbor design question- help requested

    By AndyH, January 27, 2004
    • 3 replies
    • 1.2k views
    • 
    • AndyH
    • February 4, 2004

45. reliance on quoted benefits

    By Gary, March 17, 2003
    • 1 reply
    • 1.2k views
    • 
    • mwyatt
    • March 18, 2003

46. MRC, Max Deductible and Sole Props

    By Lou S., September 14, 2011
    • 3 replies
    • 1.2k views
    • 
    • Lou S.
    • September 14, 2011

47. 401(a)(26) with a twist

    By Guest BCMarch10, June 1, 2011
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • June 1, 2011

48. lump sum distribution

    By Guest josephr, March 9, 2007
    • 1 reply
    • 1.2k views
    • 
    • SoCalActuary
    • March 9, 2007

49. Pre-7/1/96 Employees

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

50. AFTAP and EOY val

    By Guest Sus95, February 11, 2008
    • 9 replies
    • 1.2k views
    • 
    • zimbo
    • February 14, 2008