Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. QPSA waiver question

   By Kevin C, July 31, 2008
   • 2 replies
   • 3.4k views
   • 
   • Kevin C
   • August 1, 2008

2. Relative Value

   By John Feldt ERPA CPC QPA, June 22, 2011
   • 9 replies
   • 3.4k views
   • 
   • Mr. T
   • June 23, 2011

3. DB Admin software

   By R. Butler, July 22, 2005
   • 19 replies
   • 3.4k views
   • 
   • Blinky the 3-eyed Fish
   • August 5, 2005

4. Paying Annuities from a DC Plan--Does Norris Apply?

   By Guest Grumpy456, April 19, 2006
   • 12 replies
   • 3.4k views
   • 
   • Guest
   • April 21, 2006

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

   By Guest slt, January 9, 2002
   • 5 replies
   • 3.4k views
   • 
   • Guest
   • January 9, 2002

6. Maximum Deduction and Calculation of Funding Target

   By YankeeFan, November 19, 2008
   • 6 replies
   • 3.4k views
   • 
   • AndyH
   • November 19, 2008

7. In Service Distribution

   By Guest MikeMiller, June 27, 2002
   • 16 replies
   • 3.4k views
   • 
   • MGB
   • July 2, 2002

8. Plan Merger pros and cons

   By AndyH, December 13, 2011
   • 8 replies
   • 3.4k views
   • 
   • david rigby
   • December 13, 2011

9. Aggregated DB/DC Combo with Floor Offset

   By Guest facade, September 30, 2010
   • 12 replies
   • 3.4k views
   • 
   • SoCalActuary
   • October 4, 2010

10. Overfunded Plan

    By Lori Foresz, August 3, 2004
    • 18 replies
    • 3.4k views
    • 
    • mbozek
    • August 5, 2004

11. Must 204(h) notice for a DB plan state what the benefit formula used to be, or can it just say that further benefit accruals are frozen?

    By nancy, October 1, 2003
    • 8 replies
    • 3.3k views
    • 
    • Blinky the 3-eyed Fish
    • November 25, 2003

12. Predecessor Service

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

13. short plan year quarterly required contribution dates

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

14. Mortality Tables, rates

    By Gary, January 9, 2007
    • 5 replies
    • 3.3k views
    • 
    • Gary
    • January 10, 2007

15. Carrying forward deductions - DB and now DC plan

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

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. Partnership Net Earned Income Issues

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

18. CB interest crediting change

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

19. FAS 87 year end disclosure

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

20. Minimum funding waiver request

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

21. Past Service to generate PPA 06 Funding Cushion

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

22. Rollover into a DB Plan

    By Gary, January 21, 2004
    • 16 replies
    • 3.3k views
    • 
    • Kirk Maldonado
    • January 26, 2004

23. Overfunded DB Plan

    By sobrienTPS, June 2, 2025   

    • qrp
    • db
    • (and 3 more)

      Tagged with:

      • qrp
      • db
      • overfunded
      • overfunded db plan
      • sale of stock
    • 14 replies
    • 3.3k views
    • 
    • Lou S.
    • June 11, 2025

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

    By egrodan, December 21, 2019
    • 5 replies
    • 3.3k views
    • 
    • Jakyasar
    • December 24, 2019

25. PBGC e filing

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

26. PPP loan

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

27. 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

28. 401(a)(26) Correction

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

29. Actuarial Designations

    By Blinky the 3-eyed Fish, January 15, 2002
    • 11 replies
    • 3.3k views
    • 
    • LIBOR
    • January 31, 2002

30. Two wives...one retirement benefit

    By mal, September 10, 2013   

    • Participant married twice
    • 7 replies
    • 3.3k views
    • 
    • MoJo
    • September 11, 2013

31. need revenue ruling 84-45

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

32. Cash balance plan termination and adoption of new one

    By cathyw, November 20, 2018
    • 14 replies
    • 3.3k views
    • 
    • Mike Preston
    • November 27, 2018

33. Notification Requirements Upon Leaving

    By Guest Peg H, August 28, 1998
    • 5 replies
    • 3.3k views
    • 
    • Wessex
    • September 1, 1998

34. Form 6088 - Plan Termination

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

35. Minimum Distribution Required?

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

36. Post Retirement Life Insurance

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

37. Deductibility of unfunded PVAB upon termination = ?

    By Guest Happy Actuary, April 14, 2004
    • 18 replies
    • 3.3k views
    • 
    • Blinky the 3-eyed Fish
    • April 22, 2004

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

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

39. 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

40. FASB 87

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

41. Maximum Lump Sum Calculation

    By Guest s.c.semler, February 7, 2011
    • 2 replies
    • 3.3k views
    • 
    • ScottR
    • February 12, 2011

42. Overfunded one man DB Plan

    By k man, May 20, 2003
    • 8 replies
    • 3.3k views
    • 
    • Mike Preston
    • May 24, 2003

43. Maximum lump sum

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

44. Plan Merger to DC Plan

    By Guest JB2, September 8, 1998
    • 2 replies
    • 3.3k views
    • 
    • Dave Baker
    • September 11, 1998

45. 3-Year Cliff Requirement

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

46. AFTAP - Annuity Purchase

    By Craig Jacobs, September 14, 2015
    • 3 replies
    • 3.3k views
    • 
    • My 2 cents
    • September 16, 2015

47. 401(a)(26) - frozen plan

    By Guest guppy, March 8, 2004
    • 7 replies
    • 3.3k views
    • 
    • Tom Poje
    • March 9, 2004

48. Project UC vs. Traditional UC

    By JAY21, November 1, 2006
    • 3 replies
    • 3.3k views
    • 
    • Guest
    • November 2, 2006

49. IRS Mortality Table

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

50. Missed QPSA payments

    By hollywood, September 18, 2017   

    • qpsa late missed
    • 12 replies
    • 3.2k views
    • 
    • My 2 cents
    • October 17, 2017