Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. In-service distributions

   By LIBERTYKID, December 8, 2011
   • 3 replies
   • 1.1k views
   • 
   • Andy the Actuary
   • December 8, 2011

2. Cash Balance Plan - Cutback Issue

   By Guest pcohen, November 28, 2007
   • 1 reply
   • 1.1k views
   • 
   • J. Bringhurst
   • December 21, 2007

3. 415 Limit-Grandfathered AB

   By JAY21, February 23, 2010
   • 1 reply
   • 1.1k views
   • 
   • AndyH
   • February 23, 2010

4. Amend New DB Plan Retroactively

   By dpav, October 6, 2023
   • 2 replies
   • 1.1k views
   • 
   • dpav
   • October 6, 2023

5. PBGC premiun - when due?

   By tuni88, November 24, 2009
   • 5 replies
   • 1.1k views
   • 
   • Dinosaur
   • November 24, 2009

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. SAR to Former Participants Recieving Benefits

   By DTH, September 3, 2004
   • 1 reply
   • 1.1k views
   • 
   • david rigby
   • September 3, 2004

8. Insurance In a Frozen DB Plan

   By Guest merlin, January 9, 2007
   • 2 replies
   • 1.1k views
   • 
   • SoCalActuary
   • January 9, 2007

9. NRA - doc due today

   By HarleyBabe, April 30, 2012
   • 5 replies
   • 1.1k views
   • 
   • John Feldt ERPA CPC QPA
   • April 30, 2012

10. SPD Disclosure re: Cash Balance Conversion

    By Christine Roberts, August 16, 2002
    • 1 reply
    • 1.1k views
    • 
    • IRC401
    • August 17, 2002

11. DOL Field Auditor with Potential Conflict of Interest

    By Guest cc1898, July 10, 2007
    • 4 replies
    • 1.1k views
    • 
    • SoCalActuary
    • July 11, 2007

12. Cash Balance crediting rate and MAP 21

    By John Feldt ERPA CPC QPA, August 29, 2012
    • 1 reply
    • 1.1k views
    • 
    • SoCalActuary
    • August 30, 2012

13. Variable Annuities Not Meeting 415 Requirements

    By Ananda, April 4, 2022
    • 7 replies
    • 1.1k views
    • 
    • AndyH
    • April 27, 2022

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

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

15. Plan Assets

    By Gary, November 25, 2008
    • 4 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • November 25, 2008

16. Return of Non-Deductible Contribution

    By Guest mingblue, June 21, 2006
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • June 21, 2006

17. restructuring and reasonable classification

    By AndyH, May 17, 2005
    • 0 replies
    • 1.1k views
    • 
    • AndyH
    • May 17, 2005

18. 401(h)

    By abanky, August 31, 2011
    • 0 replies
    • 1.1k views
    • 
    • abanky
    • August 31, 2011

19. excess contribution - Schedule SB

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

20. Another 404(a)(7) question

    By Guest Mike Spickard, December 10, 2003
    • 5 replies
    • 1.1k views
    • 
    • Mike Preston
    • December 10, 2003

21. DB plan termination before 2019 funding due

    By bonavito44, June 3, 2020
    • 3 replies
    • 1.1k views
    • 
    • Effen
    • June 6, 2020

22. Lump Sum Rates - Cite(s) Needed

    By ubermax, March 11, 2015
    • 7 replies
    • 1.1k views
    • 
    • ubermax
    • March 11, 2015

23. 2009 Contributions in 2008?

    By emmetttrudy, February 4, 2009
    • 4 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • February 5, 2009

24. RMD in year of distribution

    By Dougsbpc, August 24, 2018
    • 5 replies
    • 1.1k views
    • 
    • ESOP Guy
    • August 27, 2018

25. Final 415 regulations re plan termination

    By Guest saeissler, November 6, 2007
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • November 6, 2007

26. 1/1/09 Assets with 2008 Receivable

    By Guest Chamnix, January 14, 2009
    • 6 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • January 15, 2009

27. Election Package Where No Restrictions Apply

    By Andy the Actuary, April 22, 2009
    • 4 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • April 23, 2009

28. Applying Credit Balance to Quarterly Contr Requirements

    By dmb, June 25, 2009
    • 2 replies
    • 1.1k views
    • 
    • AndyH
    • June 25, 2009

29. Maximum deductible contribution for the DB plan

    By amoy, August 18, 2015
    • 2 replies
    • 1.1k views
    • 
    • shERPA
    • August 19, 2015

30. QOSA Contracts for Terminated Plans

    By Guest MAO, January 26, 2009
    • 3 replies
    • 1.1k views
    • 
    • david rigby
    • January 27, 2009

31. Reduce monthly gross DB annuity amount?

    By Guest Nautical, July 6, 2005
    • 2 replies
    • 1.1k views
    • 
    • JanetM
    • July 7, 2005

32. Proposed Cash-Balance Regs (remainder)

    By Guest RSNOW, May 23, 2003
    • 3 replies
    • 1.1k views
    • 
    • Guest
    • May 23, 2003

33. New Cash Balance for recently sold company

    By Hojo, September 21, 2023
    • 8 replies
    • 1.1k views
    • 
    • Luke Bailey
    • September 24, 2023

34. 2009 RMD for DB Plan w/ Rollover account under WRERA

    By JBones, September 30, 2009
    • 1 reply
    • 1.1k views
    • 
    • Mike Preston
    • September 30, 2009

35. Application of IRC §404(a)(6) When a DB Contribution Is Made After 9/15 but Before 10/15

    By Audrey, October 16, 2025
    • 8 replies
    • 1.1k views
    • 
    • Lou S.
    • October 20, 2025

36. Conversion to Floor Offset

    By Dougsbpc, May 2, 2003
    • 3 replies
    • 1.1k views
    • 
    • david rigby
    • May 4, 2003

37. Reuired Minimum Distributions

    By Gary, February 13, 2004
    • 2 replies
    • 1.1k views
    • 
    • AndyH
    • February 19, 2004

38. Can plan termination affect annuity already in pay status?

    By Guest TaxedToDeath, April 20, 2011
    • 3 replies
    • 1.1k views
    • 
    • K2retire
    • April 20, 2011

39. Installment Payments and Funding Waivers

    By Guest TheShepherd, June 14, 2005
    • 2 replies
    • 1.1k views
    • 
    • Guest
    • June 15, 2005

40. Funding Deficiency

    By nancy, October 12, 2004
    • 2 replies
    • 1.1k views
    • 
    • david rigby
    • October 12, 2004

41. DB testing issue

    By Guest jig100, December 3, 2002
    • 2 replies
    • 1.1k views
    • 
    • AndyH
    • December 4, 2002

42. Something the actuaries might appreciate.

    By Guest smstls, February 18, 2005
    • 2 replies
    • 1.1k views
    • 
    • GBurns
    • February 18, 2005

43. new mort table for Current Liab

    By Guest VTran, May 18, 2007
    • 1 reply
    • 1.1k views
    • 
    • Effen
    • May 19, 2007

44. Nondiscrimination and cash balance

    By FAPInJax, December 12, 2003
    • 0 replies
    • 1.1k views
    • 
    • FAPInJax
    • December 12, 2003

45. 110% Test

    By emmetttrudy, October 26, 2011
    • 3 replies
    • 1.1k views
    • 
    • david rigby
    • October 26, 2011

46. 1 man plan post-NRA distributions

    By JAY21, November 17, 2009
    • 2 replies
    • 1.1k views
    • 
    • SoCalActuary
    • November 17, 2009

47. DB plan and exclude HCE

    By Lotrfan1, January 31, 2020
    • 2 replies
    • 1.1k views
    • 
    • justanotheradmin
    • January 31, 2020

48. DB Nonelecting Church Plan

    By Barbara, January 16, 2018   

    • document
    • epcrs
    • 8 replies
    • 1.1k views
    • 
    • Barbara
    • February 10, 2018

49. Suspension of Benefit at 100% Pay Limit

    By SoCalActuary, September 6, 2006
    • 0 replies
    • 1.1k views
    • 
    • SoCalActuary
    • September 6, 2006

50. Restricted Plan Paid LS

    By Penman2006, January 14, 2009
    • 4 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • January 15, 2009