Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Professional athlete

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

2. combo plan nondiscrimination

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

3. ATFAP & Normal Cost

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

4. Restoration of Benefit Accruals

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

5. QJSA - 10 Year Certain and Life

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

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

   By Peter Gulia, November 3, 2020   

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

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

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

8. C2 (DB) question

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

9. Short Plan Year

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

10. 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

11. Fractional Accrual Method - Break-In-Service

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

12. Deemed Election

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

13. Present Value Life Insurance

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

14. American Academy of Actuaries and PBGC exchange letters

    By My 2 cents, January 30, 2015   

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

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

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

16. PBGC Plan Termination Filing - Early Benefit Distributions

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

17. Mandatory Employee Contributions: Basis Recovery & Nonforfeitability

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

18. Allocation Classes Based on Comp

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

19. Minimum Distributions in DB Plan

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

20. Plan merger - funding standard accounts

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

21. Accrual Rate - Post Age 65 participant

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

22. Affiliated Service Group Compensation

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

23. Disqualified alleged qualified plan

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

24. 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

25. CASH BALANCE PLANS

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

26. 415 Limit

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

27. Settle a 1099-R Debate

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

28. IRS Memo on Cash Balance Plans

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

29. 1st year RMD Defined Benefit Plan, no account balance by RBD

    By pensiongeek, August 18
    • 1 reply
    • 522 views
    • 
    • CuseFan
    • August 19

30. Current Liability range

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

31. Collection of Overpaid Benefits

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

32. Forfeiture in a defined benefit plan

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

33. Deduction Timing

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

34. PFB & AFTAP

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

35. minimum distribution after termination

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

36. Non-safe harbor Floor-Offset Plan

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

37. 1983 GAM Table

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

38. PBGC coverage for a non profit

    By Guest Nineteen, February 24, 2004
    • 1 reply
    • 1.2k views
    • 
    • david rigby
    • February 24, 2004

39. Distribution In-Kind

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

40. Cash Balance Maximum Contribution

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

41. Determining Top 25 for Lump Sum Restrictions

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

42. "safety valve"

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

43. Killing 412i plan

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

44. 12/31/07 Funding Deficiency

    By Guest GMP, August 7, 2008
    • 1 reply
    • 1.2k views
    • 
    • Guest
    • August 11, 2008

45. Decision Not To Request IRS Determination Letter

    By Andy the Actuary, August 26, 2014
    • 1 reply
    • 868 views
    • 
    • Peter Gulia
    • August 26, 2014

46. 412(i) funding

    By Guest Walt Dallas, May 25, 2001
    • 1 reply
    • 1.3k views
    • 
    • Guest
    • June 1, 2001

47. Cost of insured death benefits in a DB plan.

    By Guest pension222, September 17, 2002
    • 1 reply
    • 1.3k views
    • 
    • Guest
    • September 18, 2002

48. 412(i) Plan and Election to Participate in Announcement 2005-80 Settlement Initiative

    By Guest EMM118, January 19, 2006
    • 1 reply
    • 1.3k views
    • 
    • SoCalActuary
    • January 20, 2006

49. 415 lump sum and colas on comp limit

    By Draper55, October 24, 2013
    • 1 reply
    • 861 views
    • 
    • Andy the Actuary
    • October 25, 2013

50. Accrual of benefits

    By FAPInJax, January 29, 2003
    • 1 reply
    • 1.1k views
    • 
    • david rigby
    • January 29, 2003