Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Final Funding Regs

   By JAY21, October 28, 2009
   • 2 replies
   • 1.3k views
   • 
   • ScottR
   • November 7, 2009

2. Payments Post-NRA

   By EGB, October 6, 2011
   • 2 replies
   • 1.6k views
   • 
   • Andy the Actuary
   • October 12, 2011

3. Increased PBGC premiums

   By My 2 cents, October 30, 2015
   • 2 replies
   • 936 views
   • 
   • My 2 cents
   • October 30, 2015

4. In-service / Post-retirement withdrawal from DB?

   By Guest Beth N, August 17, 1999
   • 2 replies
   • 1.6k views
   • 
   • Gary
   • August 20, 1999

5. What would it take for you to agree to sign the Schedule B?

   By John Feldt ERPA CPC QPA, July 10, 2007
   • 2 replies
   • 1.2k views
   • 
   • Effen
   • July 10, 2007

6. accruing a benefit before meeting a one-year wait for eligibility to participate in a cash balance plan

   By gle318612, May 12, 2014
   • 2 replies
   • 949 views
   • 
   • My 2 cents
   • May 12, 2014

7. Limitations on Current Liability Rates

   By MGB, June 24, 2002
   • 2 replies
   • 1.8k views
   • 
   • MGB
   • June 25, 2002

8. Professional athlete

   By LIBERTYKID, September 14, 2010
   • 2 replies
   • 1.7k views
   • 
   • mwyatt
   • September 15, 2010

9. combo plan nondiscrimination

   By Draper55, October 3, 2012
   • 2 replies
   • 777 views
   • 
   • AndyH
   • October 3, 2012

10. ATFAP & Normal Cost

    By Draper55, August 30, 2017
    • 2 replies
    • 1.3k views
    • 
    • Draper55
    • August 31, 2017

11. Restoration of Benefit Accruals

    By Dougsbpc, August 15, 2025
    • 2 replies
    • 817 views
    • 
    • david rigby
    • August 16, 2025

12. QJSA - 10 Year Certain and Life

    By DTH, April 30, 2004
    • 2 replies
    • 2.2k views
    • 
    • david rigby
    • May 2, 2004

13. How many cash-balance pension plans tap PBGC coverage?

    By Peter Gulia, November 3, 2020   

    • pbgc; cash-balance
    • 2 replies
    • 553 views
    • 
    • Peter Gulia
    • November 3, 2020

14. PBGC premium when one alternate payee is the only head left to count

    By Bri, June 11, 2021
    • 2 replies
    • 711 views
    • 
    • AndyH
    • June 17, 2021

15. C2 (DB) question

    By Guest sritts, December 4, 2003
    • 2 replies
    • 1.6k views
    • 
    • david rigby
    • December 4, 2003

16. Short Plan Year

    By Gary, February 28, 2009
    • 2 replies
    • 1.1k views
    • 
    • Gary
    • March 2, 2009

17. Late Election to use COB / PFB to cover quarterlies

    By My 2 cents, June 16, 2010
    • 2 replies
    • 1.5k views
    • 
    • Mike Preston
    • June 29, 2010

18. Fractional Accrual Method - Break-In-Service

    By Andy the Actuary, July 12, 2012
    • 2 replies
    • 1.4k views
    • 
    • Andy the Actuary
    • July 12, 2012

19. Deemed Election

    By Dinosaur, June 11, 2009
    • 2 replies
    • 1.1k views
    • 
    • Dinosaur
    • June 11, 2009

20. Present Value Life Insurance

    By Gary, September 30, 2009
    • 1 reply
    • 944 views
    • 
    • carrots
    • October 1, 2009

21. American Academy of Actuaries and PBGC exchange letters

    By My 2 cents, January 30, 2015   

    • Deferred retirement increases
    • 1 reply
    • 805 views
    • 
    • AndyH
    • January 30, 2015

22. Reporting under trust tax id vs. corporate tax id

    By Guest sparkl80, June 20, 2005
    • 1 reply
    • 1.3k views
    • 
    • WDIK
    • June 20, 2005

23. PBGC Plan Termination Filing - Early Benefit Distributions

    By carrots, June 16, 2010
    • 1 reply
    • 920 views
    • 
    • Andy the Actuary
    • June 16, 2010

24. Mandatory Employee Contributions: Basis Recovery & Nonforfeitability

    By Guest nicko, October 9, 2010
    • 1 reply
    • 1.9k views
    • 
    • My 2 cents
    • October 11, 2010

25. Allocation Classes Based on Comp

    By austin3515, April 16, 2012
    • 1 reply
    • 773 views
    • 
    • SoCalActuary
    • April 16, 2012

26. Minimum Distributions in DB Plan

    By Guest CTYSON, August 22, 2001
    • 1 reply
    • 1.6k views
    • 
    • David
    • August 29, 2001

27. Plan merger - funding standard accounts

    By david rigby, May 31, 2003
    • 1 reply
    • 1.4k views
    • 
    • david rigby
    • July 9, 2003

28. Accrual Rate - Post Age 65 participant

    By Guest Mike Spickard, December 22, 2003
    • 1 reply
    • 1.2k views
    • 
    • Guest
    • December 22, 2003

29. Affiliated Service Group Compensation

    By mming, February 23, 2004
    • 1 reply
    • 1.1k views
    • 
    • David MacLennan
    • February 24, 2004

30. Disqualified alleged qualified plan

    By Gary, June 11, 2008
    • 1 reply
    • 1k views
    • 
    • david rigby
    • June 11, 2008

31. SE Tax on Partner's Partnership DB Contributions?

    By Guest Bawana, April 15, 2009
    • 1 reply
    • 1.4k views
    • 
    • Blinky the 3-eyed Fish
    • April 15, 2009

32. CASH BALANCE PLANS

    By Guest LOSTPENSION, September 2, 1999
    • 1 reply
    • 1.6k views
    • 
    • Guest
    • September 5, 1999

33. 415 Limit

    By Guest WWPDRC, June 7, 2006
    • 1 reply
    • 972 views
    • 
    • AndyH
    • June 7, 2006

34. Settle a 1099-R Debate

    By Guest PMPN, February 6, 2012
    • 1 reply
    • 943 views
    • 
    • Lou S.
    • February 6, 2012

35. IRS Memo on Cash Balance Plans

    By Guest David Thomas, September 7, 1999
    • 1 reply
    • 1.4k views
    • 
    • Guest
    • September 7, 1999

36. 1st year RMD Defined Benefit Plan, no account balance by RBD

    By pensiongeek, August 18, 2025
    • 1 reply
    • 599 views
    • 
    • CuseFan
    • August 19, 2025

37. Current Liability range

    By david rigby, February 4, 2004
    • 1 reply
    • 926 views
    • 
    • Mike Preston
    • February 5, 2004

38. Collection of Overpaid Benefits

    By Guest AuditZ, October 3, 2005
    • 1 reply
    • 1.8k views
    • 
    • Guest
    • October 3, 2005

39. Forfeiture in a defined benefit plan

    By gle318612, July 14, 2009
    • 1 reply
    • 3.9k views
    • 
    • Blinky the 3-eyed Fish
    • July 15, 2009

40. Deduction Timing

    By amcorson, March 30, 2011
    • 1 reply
    • 910 views
    • 
    • K2retire
    • March 30, 2011

41. PFB & AFTAP

    By Audrey, May 31, 2024
    • 1 reply
    • 631 views
    • 
    • Calavera
    • June 4, 2024

42. minimum distribution after termination

    By Guest Ellen Anselm, May 4, 2001
    • 1 reply
    • 1.4k views
    • 
    • david rigby
    • May 4, 2001

43. Non-safe harbor Floor-Offset Plan

    By Guest merlin, April 25, 2002
    • 1 reply
    • 1.3k views
    • 
    • Guest
    • April 29, 2002

44. 1983 GAM Table

    By austin3515, April 2, 2003
    • 1 reply
    • 2.8k views
    • 
    • MGB
    • April 2, 2003

45. PBGC coverage for a non profit

    By Guest Nineteen, February 24, 2004
    • 1 reply
    • 1.3k views
    • 
    • david rigby
    • February 24, 2004

46. Distribution In-Kind

    By Gary, February 21, 2007
    • 1 reply
    • 1.9k views
    • 
    • David MacLennan
    • February 21, 2007

47. Cash Balance Maximum Contribution

    By rcline46, March 25, 2010
    • 1 reply
    • 837 views
    • 
    • FAPInJax
    • March 25, 2010

48. Determining Top 25 for Lump Sum Restrictions

    By Guest David M, April 25, 2002
    • 1 reply
    • 2.7k views
    • 
    • MGB
    • April 25, 2002

49. "safety valve"

    By abanky, July 11, 2007
    • 1 reply
    • 1.2k views
    • 
    • ak2ary
    • July 11, 2007

50. Killing 412i plan

    By FAPInJax, December 7, 2007
    • 1 reply
    • 990 views
    • 
    • SoCalActuary
    • December 7, 2007