Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. non discrimination testing

   By Gary, June 22, 2011
   • 2 replies
   • 1.2k views
   • 
   • AndyH
   • June 22, 2011

2. Best merger date

   By rcline46, August 31, 2011
   • 2 replies
   • 1.2k views
   • 
   • rcline46
   • September 1, 2011

3. Agreement with PBGC to Appoint PBGC as Trustee

   By Guest pauline, July 9, 1999
   • 2 replies
   • 1.8k views
   • 
   • Dowist
   • July 13, 1999

4. Terminating DB Plan & Opening A New One

   By metsfan026, May 23, 2024
   • 2 replies
   • 1.7k views
   • 
   • david rigby
   • May 23, 2024

5. Investment mix

   By david rigby, August 3, 2004
   • 2 replies
   • 1.1k views
   • 
   • MGB
   • August 6, 2004

6. Lump sum calculation

   By Guest DBStudentAct, December 3, 2010
   • 2 replies
   • 1k views
   • 
   • david rigby
   • December 3, 2010

7. Age for Lump Sum distributions

   By RLR, April 11, 2012
   • 2 replies
   • 1.3k views
   • 
   • John Feldt ERPA CPC QPA
   • April 12, 2012

8. No Schedule C current year

   By thepensionmaven, August 6, 2021
   • 2 replies
   • 583 views
   • 
   • Calavera
   • August 6, 2021

9. contribution 7 filing deadlines

   By Guest mich823, November 9, 2001
   • 2 replies
   • 1.3k views
   • 
   • MGB
   • November 9, 2001

10. Benefit Accruals

    By Guest SCUDDESLER, October 3, 2002
    • 2 replies
    • 1.8k views
    • 
    • Gary
    • October 18, 2002

11. Reading The Tea Leaves

    By JAY21, April 3, 2006
    • 2 replies
    • 1.2k views
    • 
    • david rigby
    • April 3, 2006

12. Sole Prop Net Comp - Unpaid Required Contributions

    By Hojo, September 2, 2020
    • 2 replies
    • 1k views
    • 
    • AndyH
    • September 18, 2020

13. Frozen prior to September 2005 no aftap restrictions

    By SSRRS, April 11, 2025
    • 2 replies
    • 1.4k views
    • 
    • SSRRS
    • April 24, 2025

14. TV DB participant request for information

    By Guest ArrowMatt, December 19, 2003
    • 2 replies
    • 1.1k views
    • 
    • david rigby
    • December 19, 2003

15. Does anyone know of a site regarding single life DB plans?

    By Guest jhilliard, May 25, 2004
    • 2 replies
    • 1.1k views
    • 
    • Blinky the 3-eyed Fish
    • May 25, 2004

16. Terminating DB Plan & funding issues

    By Guest liljunebug, March 14, 2008
    • 2 replies
    • 972 views
    • 
    • Mike Preston
    • March 14, 2008

17. Top Heavy Cash Balance Plan

    By carrots, May 7, 2009
    • 2 replies
    • 3.5k views
    • 
    • Guest
    • May 11, 2009

18. excess contribution - Schedule SB

    By Dinosaur, June 15, 2010
    • 2 replies
    • 1.1k views
    • 
    • Dinosaur
    • June 15, 2010

19. Funding Target for Partially Vested Terminated Participant

    By Pension RC, March 18, 2014
    • 2 replies
    • 1.3k views
    • 
    • My 2 cents
    • March 18, 2014

20. Coverage/415 Limit

    By MGOAdmin, November 21, 2014   

    • Covereage
    • 415 limit
    • 2 replies
    • 1.2k views
    • 
    • Lou S.
    • November 21, 2014

21. Switching to asset smoothing (avg.)

    By SSRRS, July 11, 2019
    • 2 replies
    • 921 views
    • 
    • SSRRS
    • July 15, 2019

22. Is an amendment to a DB Plan to raise QPSA from 50% to 100% permissible?

    By ERISAQuestions1234, February 13, 2020   

    • qpsa
    • db
    • 2 replies
    • 628 views
    • 
    • ERISAQuestions1234
    • February 18, 2020

23. Employee excluded from DB Plan and now a participant

    By SSRRS, May 14, 2019
    • 2 replies
    • 671 views
    • 
    • SSRRS
    • May 17, 2019

24. 2008 Change in ACM due to Takeover of plan

    By mwyatt, July 9, 2008
    • 2 replies
    • 1.5k views
    • 
    • mwyatt
    • July 9, 2008

25. RMD with trust as beneficiary

    By Dougsbpc, August 5, 2008
    • 2 replies
    • 1.3k views
    • 
    • WDIK
    • August 5, 2008

26. waiver of accrued benefit

    By Guest lip, April 12, 2009
    • 2 replies
    • 1.2k views
    • 
    • ScottR
    • April 16, 2009

27. No AFTAP Certification

    By Andy the Actuary, August 21, 2012
    • 2 replies
    • 2.4k views
    • 
    • Mike Preston
    • September 4, 2012

28. 404(a)(7)

    By John Feldt ERPA CPC QPA, July 14, 2015   

    • 404(a)(7)
    • excise tax
    • (and 3 more)

      Tagged with:

      • 404(a)(7)
      • excise tax
      • nondeductible
      • DB/DC
      • deduction
    • 2 replies
    • 1.6k views
    • 
    • John Feldt ERPA CPC QPA
    • July 15, 2015

29. Term DB Start CB

    By Cloudy, June 3, 2016
    • 2 replies
    • 855 views
    • 
    • Effen
    • June 5, 2016

30. "Guaranteed payments" for spouse?

    By Cloudy, August 24, 2017
    • 2 replies
    • 784 views
    • 
    • Cloudy
    • August 24, 2017

31. Offset plan - 415 Limits

    By MGOAdmin, June 25, 2014   

    • offset
    • 415
    • (and 2 more)

      Tagged with:

      • offset
      • 415
      • limits
      • lump sum
    • 2 replies
    • 1.9k views
    • 
    • My 2 cents
    • June 25, 2014

32. Welfare Plan to Borrow Money from Pension Plan

    By Guest ooota, November 22, 2004
    • 2 replies
    • 1.6k views
    • 
    • Ron Snyder
    • November 23, 2004

33. Section 415 Lump Sum Limits

    By Guest gam4, January 23, 2007
    • 2 replies
    • 2.1k views
    • 
    • flosfur
    • January 24, 2007

34. 410(b) - Equivalency

    By Andy the Actuary, September 29, 2009
    • 2 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • September 29, 2009

35. EOY AFTAP

    By Dinosaur, April 20, 2010
    • 2 replies
    • 2.9k views
    • 
    • SoCalActuary
    • April 21, 2010

36. Deceased participant w/ remaining non-taxable base

    By Guest MikeH, April 1, 2003
    • 2 replies
    • 1k views
    • 
    • david rigby
    • April 3, 2003

37. Restrictions and Annuity Start Date

    By Andy the Actuary, May 18, 2010
    • 2 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • May 19, 2010

38. Distribution of Small Benefits, AFTAP<60%

    By Andy the Actuary, January 2, 2011
    • 2 replies
    • 1.6k views
    • 
    • Andy the Actuary
    • January 3, 2011

39. S-5 Table form the Actuary's Pension Handbook

    By TJM, January 29, 2019
    • 2 replies
    • 1.1k views
    • 
    • AndyH
    • February 1, 2019

40. Terminating One Plan To Open Another...

    By metsfan026, October 4, 2021
    • 2 replies
    • 578 views
    • 
    • CuseFan
    • October 4, 2021

41. Actuarial firm in Indiana

    By MarZDoates, November 22, 2004
    • 2 replies
    • 1.6k views
    • 
    • Guest
    • November 22, 2004

42. Tax exemption for 3/4 accidental disability pension (on the job incurred)

    By joel, April 22, 2005
    • 2 replies
    • 1.4k views
    • 
    • JAY21
    • April 22, 2005

43. 404(a)(1)(A)(ii) (5 year amortization)

    By YankeeFan, January 24, 2007
    • 2 replies
    • 1.5k views
    • 
    • FAPInJax
    • January 24, 2007

44. CB Plan Term & Variable Rate

    By Penman2006, August 6, 2009
    • 2 replies
    • 1.2k views
    • 
    • Effen
    • August 11, 2009

45. DB/DC Combined Deductibility

    By Andy the Actuary, January 2, 2011
    • 2 replies
    • 881 views
    • 
    • Andy the Actuary
    • January 3, 2011

46. Beneficiary Question

    By Guest jfreeborn, March 3, 2011
    • 2 replies
    • 1.1k views
    • 
    • david rigby
    • March 4, 2011

47. Schedule SB - line 23

    By Effen, May 8, 2009
    • 2 replies
    • 1.2k views
    • 
    • JAY21
    • May 8, 2009

48. Ex Pat in US Plan

    By Guest Spock, April 21, 2010
    • 2 replies
    • 975 views
    • 
    • PensionPro
    • April 21, 2010

49. 412(l) and deductibility

    By nancy, October 23, 2001
    • 2 replies
    • 1.4k views
    • 
    • david rigby
    • October 23, 2001

50. Traditional DB Funding w/insurance

    By JAY21, September 29, 2005
    • 2 replies
    • 1.3k views
    • 
    • JAY21
    • October 3, 2005