Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. When can I set up a new plan after terminating the old one?

   By Jakyasar, October 21, 2025
   • 3 replies
   • 1.1k views
   • 
   • Jakyasar
   • October 21, 2025

2. Deduction in year of termination

   By FAPInJax, July 21, 2004
   • 2 replies
   • 1.1k views
   • 
   • Guest
   • July 22, 2004

3. 3% DC contribution as offset

   By SSRRS, August 12, 2022
   • 14 replies
   • 1.1k views
   • 
   • C. B. Zeller
   • October 3, 2022

4. Accrued benefit in 412(i) plan as part of a combo arrangement

   By Guest ActuaryWannabe, April 2, 2004
   • 3 replies
   • 1.1k views
   • 
   • AndyH
   • April 3, 2004

5. RMD error

   By Mister Met, February 5, 2016
   • 3 replies
   • 1.1k views
   • 
   • jpod
   • February 10, 2016

6. Direct Roll Over Into Same Plan

   By Guest John Comelately, December 25, 2006
   • 2 replies
   • 1.1k views
   • 
   • Guest
   • December 26, 2006

7. Amending for $200,000 retroactively in a future year-issues?

   By AndyH, November 12, 2002
   • 2 replies
   • 1.1k views
   • 
   • AndyH
   • November 12, 2002

8. 2006 PBGC Prems

   By Guest knichols, May 15, 2006
   • 1 reply
   • 1.1k views
   • 
   • mwyatt
   • May 15, 2006

9. Calculating Involuntary Cash Out

   By Guest jfreeborn, January 13, 2012
   • 2 replies
   • 1.1k views
   • 
   • Guest
   • January 13, 2012

10. One Person DB Plan Failed to Make MRC

    By emmetttrudy, May 9, 2011
    • 4 replies
    • 1.1k views
    • 
    • SoCalActuary
    • May 9, 2011

11. DB/DC Deduction Limit for 2008

    By YankeeFan, December 10, 2008
    • 2 replies
    • 1.1k views
    • 
    • Guest
    • December 11, 2008

12. Restricted EE - Top 25 List

    By Penman2006, December 30, 2006
    • 0 replies
    • 1.1k views
    • 
    • Penman2006
    • December 30, 2006

13. Floor Offset Plans

    By flosfur, April 28, 2003
    • 2 replies
    • 1.1k views
    • 
    • Mike Preston
    • April 29, 2003

14. cost method changes

    By Gary, April 8, 2011
    • 3 replies
    • 1.1k views
    • 
    • JAY21
    • April 11, 2011

15. New Plan After Terminated Plan

    By Dougsbpc, October 20, 2010
    • 5 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • October 27, 2010

16. DB offset plan and 415 limits

    By Guest Dave Peckham, June 18, 2011
    • 2 replies
    • 1.1k views
    • 
    • Guest
    • June 20, 2011

17. 404(a)(7) Limit For Different Plan/Fiscal Years

    By Guest merlin, February 14, 2005
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • February 14, 2005

18. "Final" AFTAP

    By Draper55, March 14, 2017
    • 3 replies
    • 1.1k views
    • 
    • My 2 cents
    • March 15, 2017

19. Cash Balance and the change of AE interest rate

    By abanky, August 10, 2009
    • 4 replies
    • 1.1k views
    • 
    • Guest
    • August 12, 2009

20. DB(k) deduction limits

    By AndrewZ, March 7, 2011
    • 2 replies
    • 1.1k views
    • 
    • Draper55
    • April 13, 2011

21. 401(a)26

    By SKC, April 27, 2025
    • 1 reply
    • 1.1k views
    • 
    • truphao
    • April 27, 2025

22. 2008 PLR on transfer of surplus assets

    By Guest MAO, November 13, 2009
    • 1 reply
    • 1.1k views
    • 
    • jpod
    • November 13, 2009

23. PBGC filing

    By Earl, September 5, 2019
    • 6 replies
    • 1.1k views
    • 
    • Mike Preston
    • September 7, 2019

24. Non-Spouse Beneficiary for Cash Balance Plan

    By metsfan026, September 26, 2023
    • 2 replies
    • 1.1k views
    • 
    • CuseFan
    • September 28, 2023

25. 2009 DB Min Distribs

    By AndyH, December 17, 2008
    • 3 replies
    • 1.1k views
    • 
    • goldtpa
    • January 2, 2009

26. Funding Deficiency and 5330

    By Doghouse, July 21, 2014   

    • deficiency 5330 excise
    • 2 replies
    • 1.1k views
    • 
    • Effen
    • July 22, 2014

27. Market Rate of Interest - Frozen Plan

    By Guest Lane, October 20, 2010
    • 1 reply
    • 1.1k views
    • 
    • My 2 cents
    • October 21, 2010

28. 2009 MRD from DB plan

    By Guest Sieve, December 14, 2009
    • 4 replies
    • 1.1k views
    • 
    • ScottR
    • December 26, 2009

29. combined plan deduction limit

    By Gary, April 21, 2011
    • 0 replies
    • 1.1k views
    • 
    • Gary
    • April 21, 2011

30. Final Contribution to a Cash Balance Plan

    By ac, May 15, 2014
    • 4 replies
    • 1.1k views
    • 
    • ac
    • May 16, 2014

31. Accrual of benefits

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

32. Rounding of MAP-21 segment rates

    By dmb, April 11, 2014
    • 2 replies
    • 1.1k views
    • 
    • My 2 cents
    • April 11, 2014

33. Lump Sums

    By Gary, July 24, 2003
    • 1 reply
    • 1.1k views
    • 
    • SRM
    • July 25, 2003

34. 204(h) Notice

    By Young Curmudgeon, February 6, 2008
    • 2 replies
    • 1.1k views
    • 
    • Young Curmudgeon
    • February 6, 2008

35. 401(a)(26) question

    By Earl, November 25, 2016
    • 10 replies
    • 1.1k views
    • 
    • SoCalActuary
    • December 2, 2016

36. Target Normal Cost

    By Gary, November 21, 2008
    • 1 reply
    • 1.1k views
    • 
    • Andy the Actuary
    • November 21, 2008

37. Historical Wages for DB pension

    By justasking, May 21, 2015
    • 3 replies
    • 1.1k views
    • 
    • david rigby
    • May 21, 2015

38. DC Contribution made to DB account

    By SSRRS, October 18, 2018
    • 4 replies
    • 1.1k views
    • 
    • SSRRS
    • October 22, 2018

39. 401a26 and frozen plan + top heavy

    By Jakyasar, October 20, 2023
    • 4 replies
    • 1.1k views
    • 
    • Luke Bailey
    • October 20, 2023

40. Offset Cash Balance and PBGC Coverage

    By Guest RMcCord, April 5, 2010
    • 2 replies
    • 1.1k views
    • 
    • tymesup
    • April 5, 2010

41. Plan Never Made Distribution

    By JRG, March 9, 2010
    • 4 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • March 10, 2010

42. Top Heavy

    By Guest Phineas, September 18, 2012
    • 4 replies
    • 1.1k views
    • 
    • BG5150
    • September 18, 2012

43. Majority Owner

    By nancy, December 22, 2003
    • 0 replies
    • 1.1k views
    • 
    • nancy
    • December 22, 2003

44. Accrued Benefit Sweetener Prior to Plan Freeze

    By LIBOR, June 22, 2004
    • 4 replies
    • 1.1k views
    • 
    • LIBOR
    • June 22, 2004

45. Plan audit

    By Draper55, December 21, 2016   

    • amendment
    • 2 replies
    • 1.1k views
    • 
    • Draper55
    • December 22, 2016

46. DB & PS Combo

    By dmb, July 30, 2003
    • 4 replies
    • 1.1k views
    • 
    • WDIK
    • July 30, 2003

47. valuation of interest rate guarantee

    By Guest kishorActuary, February 28, 2009
    • 4 replies
    • 1.1k views
    • 
    • Guest
    • March 3, 2009

48. Funding Target

    By Gary, January 5, 2011
    • 0 replies
    • 1.1k views
    • 
    • Gary
    • January 5, 2011

49. Governmental DB plan - hypothetical problems

    By Belgarath, June 16, 2016
    • 6 replies
    • 1.1k views
    • 
    • My 2 cents
    • June 16, 2016

50. Benefit Form for Funding

    By Dinosaur, February 5, 2015
    • 5 replies
    • 1.1k views
    • 
    • Dinosaur
    • February 5, 2015