Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Predecessor Service

   By John Feldt ERPA CPC QPA, February 1, 2006
   • 3 replies
   • 3.3k views
   • 
   • Madison71
   • August 12, 2011

2. Overfunded Plan

   By Lori Foresz, August 3, 2004
   • 18 replies
   • 3.3k views
   • 
   • mbozek
   • August 5, 2004

3. Considering Service for a prior company.

   By Earl, January 10, 2001
   • 9 replies
   • 3.3k views
   • 
   • KJohnson
   • January 11, 2001

4. Partnership Net Earned Income Issues

   By Guest Doug Goelz, November 19, 2003
   • 10 replies
   • 3.3k views
   • 
   • Mike Preston
   • December 1, 2003

5. short plan year quarterly required contribution dates

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

6. FAS 87 year end disclosure

   By Guest lisbetf, January 29, 2002
   • 8 replies
   • 3.3k views
   • 
   • Guest
   • April 17, 2002

7. CB interest crediting change

   By Bri, August 24, 2021
   • 2 replies
   • 3.3k views
   • 
   • CuseFan
   • August 25, 2021

8. Past Service to generate PPA 06 Funding Cushion

   By JAY21, April 9, 2008
   • 18 replies
   • 3.3k views
   • 
   • Guest
   • June 18, 2008

9. Carrying forward deductions - DB and now DC plan

   By TPAnnie, September 5, 2008
   • 4 replies
   • 3.3k views
   • 
   • Guest
   • September 8, 2008

10. PBGC e filing

    By Gary, September 19, 2007
    • 22 replies
    • 3.3k views
    • 
    • Effen
    • October 3, 2007

11. Pension Plan based on W-2 income instead of K-1 profits

    By richard, October 16, 1998
    • 1 reply
    • 3.3k views
    • 
    • Lorraine Dorsa
    • October 21, 1998

12. 401(a)(26) Correction

    By JBones, September 26, 2011
    • 10 replies
    • 3.3k views
    • 
    • PensionPro
    • September 29, 2011

13. Minimum funding waiver request

    By Guest Philip2, July 22, 2014
    • 8 replies
    • 3.3k views
    • 
    • My 2 cents
    • July 22, 2014

14. PPP loan

    By SSRRS, April 2, 2020
    • 6 replies
    • 3.3k views
    • 
    • Bird
    • April 6, 2020

15. need revenue ruling 84-45

    By Gary, April 2, 2002
    • 3 replies
    • 3.3k views
    • 
    • mwyatt
    • April 2, 2002

16. Missed minimum funding deadline of September 15, but said date falls on a weekend.

    By Pxhesq, September 21, 2018
    • 10 replies
    • 3.3k views
    • 
    • AndyH
    • October 4, 2018

17. Can anyone explain to me the difference between a (1) unit benefit, (2

    By Guest slt, January 9, 2002
    • 5 replies
    • 3.3k views
    • 
    • Guest
    • January 9, 2002

18. Cash Balance Plan - In-Service Distribution (Rollover to IRA) Permitted?

    By waid10, November 10, 2023
    • 8 replies
    • 3.3k views
    • 
    • Jakyasar
    • November 13, 2023

19. How is benefit calculated when participant continues working past norm

    By Guest cwood, October 17, 2001
    • 5 replies
    • 3.3k views
    • 
    • MGB
    • October 26, 2001

20. Minimum Distribution Required?

    By Andy the Actuary, May 7, 2009
    • 3 replies
    • 3.3k views
    • 
    • Andy the Actuary
    • May 7, 2009

21. Coverage - Aggregation of 401(k), 401(m) and QNEC

    By Guest Rags, July 28, 2009
    • 5 replies
    • 3.3k views
    • 
    • Guest
    • July 28, 2009

22. Form 6088 - Plan Termination

    By emmetttrudy, July 8, 2010
    • 6 replies
    • 3.3k views
    • 
    • SoCalActuary
    • July 9, 2010

23. FASB 87

    By Guest RSNOW, September 5, 2003
    • 13 replies
    • 3.3k views
    • 
    • AndyH
    • August 3, 2005

24. Post Retirement Life Insurance

    By dmb, October 16, 2009
    • 8 replies
    • 3.3k views
    • 
    • dmb
    • October 20, 2009

25. Maximum lump sum

    By FAPInJax, November 4, 2003
    • 14 replies
    • 3.3k views
    • 
    • flosfur
    • November 14, 2003

26. Survivor benefits when employee terminated prior to REA and died this

    By Guest LMalone, March 28, 2002
    • 17 replies
    • 3.3k views
    • 
    • mbozek
    • March 29, 2002

27. 3-Year Cliff Requirement

    By emmetttrudy, October 26, 2009
    • 6 replies
    • 3.3k views
    • 
    • Effen
    • October 26, 2009

28. Overfunded one man DB Plan

    By k man, May 20, 2003
    • 8 replies
    • 3.2k views
    • 
    • Mike Preston
    • May 24, 2003

29. Maximum Lump Sum Calculation

    By Guest s.c.semler, February 7, 2011
    • 2 replies
    • 3.2k views
    • 
    • ScottR
    • February 12, 2011

30. 401(a)(26) - frozen plan

    By Guest guppy, March 8, 2004
    • 7 replies
    • 3.2k views
    • 
    • Tom Poje
    • March 9, 2004

31. Rollover into a DB Plan

    By Gary, January 21, 2004
    • 16 replies
    • 3.2k views
    • 
    • Kirk Maldonado
    • January 26, 2004

32. Deductibility of unfunded PVAB upon termination = ?

    By Guest Happy Actuary, April 14, 2004
    • 18 replies
    • 3.2k views
    • 
    • Blinky the 3-eyed Fish
    • April 22, 2004

33. AFTAP - Annuity Purchase

    By Craig Jacobs, September 14, 2015
    • 3 replies
    • 3.2k views
    • 
    • My 2 cents
    • September 16, 2015

34. What is the lump sum limit for 436(d)(5) restriction?

    By david rigby, July 20, 2009
    • 9 replies
    • 3.2k views
    • 
    • John Feldt ERPA CPC QPA
    • July 23, 2009

35. Notification Requirements Upon Leaving

    By Guest Peg H, August 28, 1998
    • 5 replies
    • 3.2k views
    • 
    • Wessex
    • September 1, 1998

36. How to Correct Significantly Overfunded DB Plan With One Employee

    By egrodan, December 21, 2019
    • 5 replies
    • 3.2k views
    • 
    • Jakyasar
    • December 24, 2019

37. Project UC vs. Traditional UC

    By JAY21, November 1, 2006
    • 3 replies
    • 3.2k views
    • 
    • Guest
    • November 2, 2006

38. CBO Estimates

    By SoCalActuary, August 24, 2006
    • 21 replies
    • 3.2k views
    • 
    • SoCalActuary
    • August 28, 2006

39. IRS Mortality Table

    By Gary, December 1, 1998
    • 2 replies
    • 3.2k views
    • 
    • david rigby
    • December 3, 1998

40. Plan Merger to DC Plan

    By Guest JB2, September 8, 1998
    • 2 replies
    • 3.2k views
    • 
    • Dave Baker
    • September 11, 1998

41. Top 25 LS Payout restrictions for a frozen db plan

    By Guest GaryGaryGary, July 17, 2008
    • 7 replies
    • 3.2k views
    • 
    • WDIK
    • July 17, 2008

42. DB plan not subject to ERISA Title IV PBGC

    By John Feldt ERPA CPC QPA, May 29, 2008
    • 2 replies
    • 3.2k views
    • 
    • John Feldt ERPA CPC QPA
    • May 30, 2008

43. 401(h) reversion

    By Guest Steve C, April 1, 2004
    • 2 replies
    • 3.2k views
    • 
    • Peter Gulia
    • October 16, 2015

44. Normal Retirement Age

    By SteveH, October 18, 2005
    • 4 replies
    • 3.2k views
    • 
    • david rigby
    • October 19, 2005

45. Maximum Permitted Disparity

    By Guest pension222, January 24, 2003
    • 4 replies
    • 3.2k views
    • 
    • Guest
    • January 27, 2003

46. Can employer consider the larger benefits provided under a plan to older employees when negotiating salary? Age discrimination?

    By WDIK, December 2, 2003
    • 6 replies
    • 3.2k views
    • 
    • WDIK
    • December 4, 2003

47. Actuarial Designations

    By Blinky the 3-eyed Fish, January 15, 2002
    • 11 replies
    • 3.2k views
    • 
    • LIBOR
    • January 31, 2002

48. MPPP - Expenses for Purchase of Annuities

    By J. Bringhurst, August 29, 2002
    • 21 replies
    • 3.2k views
    • 
    • J. Bringhurst
    • September 4, 2002

49. 5330/Funding deficiency penalties-how to minimize

    By AndyH, April 4, 2007
    • 14 replies
    • 3.2k views
    • 
    • AndyH
    • April 5, 2007

50. Cash balance plan termination and adoption of new one

    By cathyw, November 20, 2018
    • 14 replies
    • 3.2k views
    • 
    • Mike Preston
    • November 27, 2018