Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Filing Form 5500 for Frozen Plan

   By metsfan026, October 11, 2024
   • 6 replies
   • 1.1k views
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   • Bri
   • October 11, 2024

2. Required Minimum Distributions

   By Andy the Actuary, January 7, 2011
   • 4 replies
   • 1.1k views
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   • Andy the Actuary
   • January 7, 2011

3. Required Beginning Date

   By Michael Burkow, December 14, 2023
   • 5 replies
   • 1.1k views
   • 
   • Michael Burkow
   • December 18, 2023

4. Plan Termination - Late Distribution

   By Dougsbpc, November 3, 2008
   • 2 replies
   • 1.1k views
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   • Andy the Actuary
   • November 6, 2008

5. Cash Balance Maxiumum

   By SSRRS, May 4, 2022
   • 9 replies
   • 1.1k views
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   • C. B. Zeller
   • May 5, 2022

6. PPA Ancillaries

   By FAPInJax, December 8, 2008
   • 2 replies
   • 1.1k views
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   • SoCalActuary
   • December 10, 2008

7. Method for Allocating Excess Assets in DB Plan

   By Guest YATPA, March 19, 2004
   • 3 replies
   • 1.1k views
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   • AndyH
   • March 22, 2004

8. Cash Balance Plan Termination

   By Just Me, April 13, 2004
   • 0 replies
   • 1.1k views
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   • Just Me
   • April 13, 2004

9. Date of Entry after a Plan Freeze

   By Guest raintrain19, August 5, 2011
   • 2 replies
   • 1.1k views
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   • david rigby
   • August 6, 2011

10. QJSA AS LEAST AS VALUABLE

    By Guest JBeck, March 16, 2005
    • 0 replies
    • 1.1k views
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    • Guest
    • March 16, 2005

11. Listed Transactions

    By Guest MERISA, July 17, 2008
    • 1 reply
    • 1.1k views
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    • GBurns
    • July 17, 2008

12. 110% test related

    By Jakyasar, March 2, 2022
    • 5 replies
    • 1.1k views
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    • Jakyasar
    • March 4, 2022

13. Combo Plans Non Discrimination

    By Gary, September 28, 2010
    • 0 replies
    • 1.1k views
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    • Gary
    • September 28, 2010

14. Death Index

    By austin3515, April 28, 2014
    • 4 replies
    • 1.1k views
    • 
    • FormsRstillmylife
    • May 1, 2014

15. Top Heavy for DC and DB Offset Plan

    By Blinky the 3-eyed Fish, April 7, 2004
    • 2 replies
    • 1.1k views
    • 
    • Blinky the 3-eyed Fish
    • April 7, 2004

16. Two non-discriminatory amendments

    By Dougsbpc, July 13, 2014
    • 4 replies
    • 1.1k views
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    • Dougsbpc
    • July 14, 2014

17. PBGC Covered plan with funding deficiencies

    By Guest sueczer, October 13, 2011
    • 1 reply
    • 1.1k views
    • 
    • Effen
    • October 13, 2011

18. Is this plan covered under PBGC?

    By Jakyasar, June 12, 2020
    • 8 replies
    • 1.1k views
    • 
    • Jakyasar
    • June 15, 2020

19. FIL method, UAL < 0, No FFC, RP 2000-40

    By Effen, April 30, 2004
    • 1 reply
    • 1.1k views
    • 
    • david rigby
    • April 30, 2004

20. Flexibility re participation in cash balance plan

    By Guest Willy235, June 26, 2003
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • June 26, 2003

21. NRA of 62, Subsidized ERB at 55

    By JAY21, September 22, 2009
    • 5 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • September 23, 2009

22. New rules for late quarterly interest charges

    By Blinky the 3-eyed Fish, February 19, 2003
    • 1 reply
    • 1.1k views
    • 
    • Blinky the 3-eyed Fish
    • March 5, 2003

23. AFTAP Mania

    By JAY21, September 30, 2008
    • 2 replies
    • 1.1k views
    • 
    • Guest
    • October 1, 2008

24. cash balance plan design

    By Gary, June 24, 2011
    • 1 reply
    • 1.1k views
    • 
    • Guest
    • July 11, 2011

25. Ratio Percentage Test - Multiemployer Plan

    By luissaha, April 26, 2013
    • 0 replies
    • 1.1k views
    • 
    • luissaha
    • April 26, 2013

26. cash balance plan retirement age

    By Guest mrsactuary, February 18, 2008
    • 2 replies
    • 1.1k views
    • 
    • ak2ary
    • February 18, 2008

27. Can mortality table be protected?

    By dmb, September 6, 2017
    • 5 replies
    • 1.1k views
    • 
    • My 2 cents
    • September 8, 2017

28. Restricted Distributions under PPA

    By Rob P, August 24, 2007
    • 2 replies
    • 1.1k views
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    • Rob P
    • August 25, 2007

29. Nondiscrimination Testing in an Early Retirement Window

    By ERISA-Bubs, September 25, 2018
    • 3 replies
    • 1.1k views
    • 
    • Cloudy
    • September 26, 2018

30. PBGC claim against MTIA assets

    By drakecohen, September 12, 2017   

    • bankruptcy
    • 2 replies
    • 1.1k views
    • 
    • david rigby
    • September 13, 2017

31. 436 versus 401(a)(9)

    By Guest Bevans7, September 16, 2011
    • 1 reply
    • 1.1k views
    • 
    • Guest
    • September 23, 2011

32. Cash Balance Min and Max?

    By retbenser, July 12, 2010
    • 3 replies
    • 1.1k views
    • 
    • SoCalActuary
    • July 12, 2010

33. PBGC Waiver of Underpayment Penalty

    By Guest Guy Incognito, February 26, 2008
    • 1 reply
    • 1.1k views
    • 
    • AndyH
    • February 26, 2008

34. TH & Excluded EE's

    By Guest careful1, February 9, 2010
    • 6 replies
    • 1.1k views
    • 
    • Guest
    • February 11, 2010

35. Individual Aggregate to Unit Credit

    By Guest mingblue, April 30, 2008
    • 1 reply
    • 1.1k views
    • 
    • Effen
    • May 1, 2008

36. Distribution from DB Plan

    By Sydney, April 28, 2018
    • 10 replies
    • 1.1k views
    • 
    • Mike Preston
    • May 6, 2018

37. When is contribution credited?

    By Hojo, September 28, 2023
    • 6 replies
    • 1.1k views
    • 
    • truphao
    • October 2, 2023

38. Coverage Test

    By Guest AKC, April 15, 2008
    • 3 replies
    • 1.1k views
    • 
    • SoCalActuary
    • April 17, 2008

39. underfunded DB and deferred comp plan limits

    By DMcGovern, April 16, 2009
    • 2 replies
    • 1.1k views
    • 
    • DMcGovern
    • April 16, 2009

40. 401(a)(9) - Distributions from DB plan

    By Gary, June 28, 2004
    • 3 replies
    • 1.1k views
    • 
    • Guest
    • June 29, 2004

41. Plan Termination

    By Dinosaur, June 13, 2012
    • 2 replies
    • 1.1k views
    • 
    • Dinosaur
    • June 13, 2012

42. DB/401(k) and ER Matching

    By Guest Max Power, December 3, 2004
    • 2 replies
    • 1.1k views
    • 
    • Guest
    • December 3, 2004

43. "Taxable Period" For Correction of a funding Deficiency

    By Guest merlin, November 12, 2004
    • 1 reply
    • 1.1k views
    • 
    • Guest
    • November 12, 2004

44. Testing an early retirement window for a frozen plan

    By AndyH, September 14, 2016
    • 3 replies
    • 1.1k views
    • 
    • MWeddell
    • October 4, 2016

45. PBGC Premium Alternative Method

    By Lou S., September 26, 2022
    • 4 replies
    • 1.1k views
    • 
    • truphao
    • September 27, 2022

46. 415 Dollar Limit Increase

    By Dougsbpc, October 22, 2012
    • 1 reply
    • 1.1k views
    • 
    • Andy the Actuary
    • October 22, 2012

47. cash balance accrued benefit at NRA

    By Draper55, March 3, 2022
    • 4 replies
    • 1.1k views
    • 
    • Effen
    • March 7, 2022

48. Notice to Participants for an Underfunded PBGC covered Plan

    By flosfur, August 16, 2004
    • 1 reply
    • 1.1k views
    • 
    • david rigby
    • August 16, 2004

49. Incidental Death Benefit in Combo Plan

    By AndyH, June 12, 2014
    • 2 replies
    • 1.1k views
    • 
    • AndyH
    • June 12, 2014

50. Pension Plan Audit & Sponsor's tax return

    By flosfur, January 29, 2004
    • 1 reply
    • 1.1k views
    • 
    • E as in ERISA
    • January 29, 2004