Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. limitation years

   By Belgarath, February 13, 2002
   • 12 replies
   • 2.1k views
   • 
   • Mike Preston
   • February 15, 2002

2. What are some of the typical cost of living adjustment (COLA) methods

   By PMC, October 18, 2000
   • 12 replies
   • 2.8k views
   • 
   • Mike Preston
   • May 1, 2002

3. When is “sufficiency” contribution deductible for terminating DB plan?

   By Guest YATPA, February 7, 2008
   • 12 replies
   • 2.6k views
   • 
   • AndyH
   • August 2, 2012

4. Terminating DB Plan - Annuity for Retiree

   By ConnieStorer, May 6, 2015   

   • Annuity purchase
   • current retiree
   • 12 replies
   • 1.9k views
   • 
   • My 2 cents
   • May 7, 2015

5. I need help sounding like an actuary

   By SteveH, November 28, 2007
   • 12 replies
   • 2.1k views
   • 
   • SteveH
   • November 29, 2007

6. "Completely Retired" Requirement

   By Fielding Mellish, September 27, 2016
   • 12 replies
   • 2.6k views
   • 
   • AndyH
   • September 28, 2016

7. OBRA Full Funding Limit - Frozen Plan using Aggregate Method

   By Rolf Trautmann, December 17, 2003
   • 12 replies
   • 2.9k views
   • 
   • Blinky the 3-eyed Fish
   • December 19, 2003

8. New 415 Lump Sum Calculation

   By Guest csk, June 16, 2004
   • 12 replies
   • 3.6k views
   • 
   • SoCalActuary
   • June 22, 2004

9. Ways to digest DB/CB plan overfunding after NRA

   By HKSUN, June 24, 2020
   • 12 replies
   • 1.9k views
   • 
   • Mike Preston
   • June 29, 2020

10. Contribution mistakenly booked to VEBA 9/14/04, rebooked 9/17/04

    By Guest DBtech, October 6, 2004
    • 12 replies
    • 1.5k views
    • 
    • AndyH
    • October 7, 2004

11. Proper way to calculate present value of TNC and FT under PPA

    By Guest Doogie61, August 29, 2009
    • 12 replies
    • 2.3k views
    • 
    • SoCalActuary
    • September 14, 2009

12. QDRO submission after Participant Retirement

    By RSG15812, February 10, 2016
    • 12 replies
    • 3.8k views
    • 
    • david rigby
    • February 11, 2016

13. short plan year quarterly required contribution dates

    By Tom Poje, August 21, 2002
    • 12 replies
    • 3.3k views
    • 
    • SoCalActuary
    • December 20, 2004

14. One life db takeover with no AFTAPs

    By Jakyasar, November 19, 2021
    • 12 replies
    • 2k views
    • 
    • Jakyasar
    • November 22, 2021

15. 2010 Sch. SE & the Small Business Jobs Act of 2010

    By ubermax, January 28, 2012
    • 12 replies
    • 2.1k views
    • 
    • ubermax
    • February 1, 2012

16. Sample letter - 10 year certain only coming to an end

    By AdKu, September 30, 2016   

    • Sample letter optional FOB
    • 12 replies
    • 1.4k views
    • 
    • AndyH
    • October 6, 2016

17. Calculating final average earnings

    By Guest Jensen, November 22, 2006
    • 12 replies
    • 5.1k views
    • 
    • TPApril
    • July 25, 2012

18. House passed pension bill

    By Effen, December 11, 2008
    • 12 replies
    • 1.8k views
    • 
    • AndyH
    • December 15, 2008

19. Schedule SSA - listing of those reported

    By Guest Marino13, March 30, 2005
    • 12 replies
    • 2.3k views
    • 
    • JanetM
    • April 21, 2005

20. AFTAP for Terminated Plans

    By zimbo, March 13, 2008
    • 12 replies
    • 3.6k views
    • 
    • JAY21
    • April 25, 2008

21. Required Minimum Distribution

    By Guest Marino13, February 5, 2003
    • 12 replies
    • 2.3k views
    • 
    • Guest
    • February 6, 2003

22. Creative maximum deductions for 1 participant company/plan

    By Gary, December 13, 2004
    • 12 replies
    • 1.5k views
    • 
    • AndyH
    • December 14, 2004

23. Benefit Election Package -- Same Sex Marriage

    By Andy the Actuary, May 5, 2014
    • 12 replies
    • 1.3k views
    • 
    • gregmk
    • May 7, 2014

24. Life Insurance in Cash Balance Plan

    By Old Reliable, November 29, 2023
    • 12 replies
    • 3.2k views
    • 
    • Jakyasar
    • December 11, 2023

25. Dose ERISA cover this?

    By Guest Francis4, May 4, 2007
    • 12 replies
    • 2.7k views
    • 
    • Guest
    • May 13, 2007

26. Contribution Deductibility

    By Stash026, December 22, 2020
    • 12 replies
    • 1.8k views
    • 
    • Mike Preston
    • December 23, 2020

27. Cash Balance plan and SEP/solo401k

    By Guest rmse46, June 6, 2007
    • 12 replies
    • 3.6k views
    • 
    • Guest
    • October 30, 2007

28. Grandfathering Pre-Final Reg 415 Benefit

    By Guest merlin, December 4, 2007
    • 12 replies
    • 1.4k views
    • 
    • Guest
    • December 7, 2007

29. Terminating Defined Benefit Plan

    By Guest JBY, February 23, 2010
    • 12 replies
    • 2k views
    • 
    • dmb
    • February 24, 2010

30. Joint and Survivor Question

    By Guest MC2, December 27, 2006
    • 12 replies
    • 2.6k views
    • 
    • Guest
    • December 28, 2006

31. Eliminating Lump Sum Option

    By Andy the Actuary, April 12, 2009
    • 12 replies
    • 2.1k views
    • 
    • Andy the Actuary
    • April 16, 2009

32. Impact of PPA

    By ERISAAPPLE, November 30, 2017
    • 12 replies
    • 1.8k views
    • 
    • Mike Preston
    • December 1, 2017

33. 1000 hours and last day for HCE to get contribution

    By DanaJ, May 15, 2019
    • 12 replies
    • 1.5k views
    • 
    • Mike Preston
    • May 21, 2019

34. Vesting Due To Company Sale/Forced Terminations

    By Stash026, June 9, 2021
    • 12 replies
    • 2k views
    • 
    • Stash026
    • July 13, 2021

35. Three Adopting Employers - What "Comp" To Use?

    By Guest Partly Cloudy, March 23, 2004
    • 12 replies
    • 1.2k views
    • 
    • Guest
    • March 23, 2004

36. Excise tax on nondeductible contributions

    By Belgarath, September 10, 2003
    • 12 replies
    • 3k views
    • 
    • Belgarath
    • September 12, 2003

37. plan terminated in 1978 - annuity contract issues dividend - who gets

    By JanetM, December 19, 2002
    • 12 replies
    • 2k views
    • 
    • mbozek
    • December 20, 2002

38. Lump Sum Calculation

    By Guest mnorman, August 21, 2001
    • 12 replies
    • 3.5k views
    • 
    • david rigby
    • August 24, 2001

39. Non-discrimination questions

    By FAPInJax, February 16, 2005
    • 12 replies
    • 1.8k views
    • 
    • Guest
    • February 21, 2005

40. FASB liability on balance sheet

    By FAPInJax, July 13, 2006
    • 12 replies
    • 3k views
    • 
    • SoCalActuary
    • July 18, 2006

41. Does this offset plan appear to pass 411?

    By Gary, May 3, 2001
    • 12 replies
    • 2.5k views
    • 
    • Alonzo
    • May 8, 2001

42. Schedule B reporting of pre-funding

    By Guest saeissler, April 6, 2006
    • 12 replies
    • 2.5k views
    • 
    • Mike Preston
    • April 7, 2006

43. employee communications

    By Gary, May 14, 2002
    • 11 replies
    • 3k views
    • 
    • Mike Preston
    • May 16, 2002

44. sole prop cash balance plan

    By thepensionmaven, May 21, 2019
    • 11 replies
    • 1.8k views
    • 
    • FPGuy
    • May 24, 2019

45. Does AFTAP Matter?

    By Andy the Actuary, February 18, 2008
    • 11 replies
    • 2.5k views
    • 
    • Mike Preston
    • March 7, 2008

46. Required Minimum Distribution (RMD) - new plan

    By Dinosaur, November 4, 2015
    • 11 replies
    • 2k views
    • 
    • AndyH
    • December 10, 2015

47. Deemed Election

    By Dinosaur, September 8, 2009
    • 11 replies
    • 2.6k views
    • 
    • Dinosaur
    • September 9, 2009

48. ND testing of plan AMD required when 436 says treat as never adopted?

    By SavingsRUS, December 4, 2014   

    • 436
    • AFTAP
    • 11 replies
    • 1.5k views
    • 
    • SavingsRUS
    • December 12, 2014

49. Is this J&S Annuity Qualified?

    By Guest jfreeborn, January 6, 2011
    • 11 replies
    • 4.2k views
    • 
    • My 2 cents
    • January 7, 2011

50. Separate Ben Structure

    By David, December 6, 2001
    • 11 replies
    • 2k views
    • 
    • Mike Preston
    • December 12, 2001