Defined Benefit Plans, Including Cash Balance

7,171 topics in this forum

1. Traditional DB Funding w/insurance

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

2. Restrictions on cashouts; 417(e) question

   By newguy2012, May 24, 2012
   • 2 replies
   • 1.7k views
   • 
   • newguy2012
   • May 24, 2012

3. 401a4 Testing with DB/DC combo

   By emmetttrudy, March 10, 2012
   • 2 replies
   • 1.4k views
   • 
   • AndyH
   • March 12, 2012

4. Pay CB expenses with 401k Forfeiture?

   By Gadgetfreak, December 1, 2021
   • 2 replies
   • 559 views
   • 
   • Gadgetfreak
   • December 1, 2021

5. Change in Comp Limit after EGTRRA Amendment

   By Guest CRC02, April 1, 2003
   • 2 replies
   • 982 views
   • 
   • Guest
   • April 1, 2003

6. Insurance Products Vs Mutual Funds - Value to be used for Funding.

   By flosfur, March 22, 2004
   • 2 replies
   • 1.1k views
   • 
   • flosfur
   • March 23, 2004

7. PBGC Plan Term - Impact of Plan Term Being Revoked

   By JAY21, October 21, 2013
   • 2 replies
   • 1.2k views
   • 
   • chc93
   • October 22, 2013

8. 412(i) plans

   By Guest ljelaw, July 26, 1999
   • 2 replies
   • 1.7k views
   • 
   • Guest
   • July 31, 1999

9. 204(h) Notice in M&A Transaction

   By mr_erisa, August 3, 2023
   • 2 replies
   • 633 views
   • 
   • CuseFan
   • August 4, 2023

10. Interpretation of Plan's assumptions to calculate lump sums

    By Gary, November 14, 2000
    • 2 replies
    • 2k views
    • 
    • Gary
    • November 15, 2000

11. Weighted Average Retirement Age on Schedule B

    By mming, July 12, 2001
    • 2 replies
    • 2.4k views
    • 
    • mming
    • July 12, 2001

12. Excluding Service

    By goldtpa, April 21, 2010
    • 2 replies
    • 910 views
    • 
    • goldtpa
    • April 21, 2010

13. Frozen Top Heavy DB Plans

    By Guest LBBarr, January 19, 2001
    • 2 replies
    • 1.6k views
    • 
    • Guest
    • January 25, 2001

14. Cash Balance and Determination Letter

    By waid10, October 23, 2002
    • 2 replies
    • 1.3k views
    • 
    • MGB
    • October 23, 2002

15. PVAB death benefit

    By Guest guppy, April 29, 2004
    • 2 replies
    • 1.9k views
    • 
    • MGB
    • April 30, 2004

16. Automatic IRA Rollovers

    By Guest David M, June 5, 2006
    • 2 replies
    • 1.8k views
    • 
    • david rigby
    • June 5, 2006

17. 417(e) Rates

    By JAY21, October 2, 2012
    • 2 replies
    • 1.5k views
    • 
    • masteff
    • October 2, 2012

18. DB Document updates

    By Belgarath, November 9, 2022
    • 2 replies
    • 461 views
    • 
    • Belgarath
    • November 10, 2022

19. Under withheld pretax deductions for prior years

    By BN12, April 16, 2025
    • 2 replies
    • 1.2k views
    • 
    • cathyw
    • April 18, 2025

20. Individual Aggregate Funding in Year of Termination

    By Guest Bob_DB, November 1, 2004
    • 2 replies
    • 1.1k views
    • 
    • AndyH
    • November 1, 2004

21. EOY Valuation and advance contributions

    By flosfur, July 14, 2005
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • July 16, 2005

22. 206(g) Notice Required?

    By mwyatt, November 20, 2008
    • 2 replies
    • 1.1k views
    • 
    • mwyatt
    • November 21, 2008

23. Retroactive Annuity Starting Date

    By Kudos26, March 16, 2018
    • 2 replies
    • 1.4k views
    • 
    • CuseFan
    • March 19, 2018

24. RMD for not quite terminated employee

    By BH1528, December 4, 2018
    • 2 replies
    • 930 views
    • 
    • Luke Bailey
    • December 5, 2018

25. IRS attacks 412i plans

    By Guest VEBAPLAN, December 6, 2010
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • December 6, 2010

26. Pop Up Factor Formula

    By Guest chrisb, January 3, 2011
    • 2 replies
    • 2.6k views
    • 
    • Guest
    • January 3, 2011

27. Restricted Lump Sum Upon Plan Termination

    By Pension RC, March 20, 2014
    • 2 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • March 20, 2014

28. Can nondeductible quarterly contributions be returned to the employer?

    By Guest pension222, May 3, 2001
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • May 3, 2001

29. More FAS and EGTRRA

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

30. Proposed 415 Regulations

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

31. Amending to remove COLAs

    By Guest erepper, April 14, 2009
    • 2 replies
    • 1.1k views
    • 
    • david rigby
    • April 14, 2009

32. Early Retirement Windows

    By Guest HarveyC, November 12, 2002
    • 2 replies
    • 2k views
    • 
    • mbozek
    • December 2, 2002

33. Modified Aggregate Funding Method

    By Guest HaroldA, June 17, 2005
    • 2 replies
    • 1.8k views
    • 
    • Ron Snyder
    • June 21, 2005

34. Husband & Wife vs. PBGC

    By PJF414, September 10, 2015
    • 2 replies
    • 1.7k views
    • 
    • Lou S.
    • September 10, 2015

35. Funding and Deductibility

    By AdKu, October 29, 2015   

    • Funding & Deductibility
    • 2 replies
    • 875 views
    • 
    • My 2 cents
    • October 29, 2015

36. Plan Sponsored by More than One Company

    By Gary, April 12, 2008
    • 2 replies
    • 997 views
    • 
    • Gary
    • April 15, 2008

37. DB plan audit

    By emmetttrudy, September 3, 2009
    • 2 replies
    • 892 views
    • 
    • david rigby
    • September 3, 2009

38. enrolled actuary

    By Gary, April 26, 2011
    • 2 replies
    • 1.1k views
    • 
    • JBones
    • April 26, 2011

39. No NHCE's

    By ombskid, December 16, 2005
    • 2 replies
    • 1.4k views
    • 
    • Effen
    • December 16, 2005

40. Insurance in DB Plan

    By Dougsbpc, March 9, 2006
    • 2 replies
    • 1.7k views
    • 
    • JAY21
    • March 10, 2006

41. Segment Rate Trend

    By Pension RC, March 21, 2014
    • 2 replies
    • 1.1k views
    • 
    • My 2 cents
    • March 21, 2014

42. New Employer

    By Gilmore, December 23, 2019
    • 2 replies
    • 524 views
    • 
    • Gilmore
    • December 23, 2019

43. Two rollovers to wife's IRA

    By SSRRS, August 7, 2023
    • 2 replies
    • 540 views
    • 
    • SSRRS
    • August 7, 2023

44. 401(a)(26) question

    By truphao, April 17, 2025
    • 2 replies
    • 993 views
    • 
    • truphao
    • April 17, 2025

45. Minimum Funding Requirements

    By Guest SIGTWATCHER, May 30, 2003
    • 2 replies
    • 1.8k views
    • 
    • david rigby
    • May 30, 2003

46. Permitted Disparity - PV Using 417e Rates

    By JAY21, January 31, 2014   

    • Any Reduction Needed ?
    • 2 replies
    • 1.5k views
    • 
    • david rigby
    • January 31, 2014

47. Th Min question DB & DC Plans

    By Earl, February 21, 2016
    • 2 replies
    • 760 views
    • 
    • Earl
    • February 22, 2016

48. Valuation date change - from eoy to boy

    By Howie Simon, July 6, 2020
    • 2 replies
    • 1.3k views
    • 
    • C. B. Zeller
    • July 7, 2020

49. statute of limitations

    By Gary, August 16, 1999
    • 2 replies
    • 1.7k views
    • 
    • Lorraine Dorsa
    • August 20, 1999

50. Definition of Compensation for CB Plan

    By metsfan026, December 4, 2024
    • 2 replies
    • 866 views
    • 
    • Calavera
    • December 4, 2024