Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Septuagenerian new hire

   By Guest Etseq, October 5, 2006
   • 1 reply
   • 1.1k views
   • 
   • SoCalActuary
   • October 5, 2006

2. How soon to notify vested terminated employee?

   By tuni88, August 1, 2011
   • 1 reply
   • 1.1k views
   • 
   • david rigby
   • August 1, 2011

3. Cash balance plan optional forms

   By CLE Pension, February 19, 2021
   • 4 replies
   • 1.1k views
   • 
   • Effen
   • February 20, 2021

4. Eligibility Question

   By emmetttrudy, October 6, 2009
   • 3 replies
   • 1.1k views
   • 
   • Kevin C
   • October 8, 2009

5. Window for Partial Lump Sum from Cash Balance Plan

   By Guest ircreader, August 29, 2005
   • 0 replies
   • 1.1k views
   • 
   • Guest
   • August 29, 2005

6. Ineligible employee allowed to participate

   By Guest Scusi, March 26, 2014   

   • nonresident alien
   • ineleigible
   • (and 1 more)

     Tagged with:

     • nonresident alien
     • ineleigible
     • participate
   • 1 reply
   • 1.1k views
   • 
   • 12AX7
   • March 26, 2014

7. Revenue Ruling 2003-83

   By david rigby, June 30, 2003
   • 1 reply
   • 1.1k views
   • 
   • Blinky the 3-eyed Fish
   • June 30, 2003

8. Disability benefit- service crediting

   By AndyH, December 15, 2003
   • 2 replies
   • 1.1k views
   • 
   • AndyH
   • December 17, 2003

9. Max deduction under unfunded current liability for 2006

   By Guest Rae, August 10, 2006
   • 1 reply
   • 1.1k views
   • 
   • Guest
   • August 11, 2006

10. Beginning of Year Valuation - Ineligibles

    By John Feldt ERPA CPC QPA, March 2, 2009
    • 5 replies
    • 1.1k views
    • 
    • John Feldt ERPA CPC QPA
    • March 2, 2009

11. 415 Dollar Limit - Late - Proration for Partial Years(/ages)?

    By DW, February 14, 2019   

    • defined benefit plan
    • 415(b)
    • 5 replies
    • 1.1k views
    • 
    • Calavera
    • February 15, 2019

12. Onsite with the PBGC

    By RCK, October 8, 2008
    • 4 replies
    • 1.1k views
    • 
    • Guest
    • October 21, 2008

13. Top Heavy Determination

    By Medusa, January 21, 2009
    • 1 reply
    • 1.1k views
    • 
    • SheilaD
    • January 22, 2009

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

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

15. Plan Converted to Cash Balance Plan?

    By Guest MC2, February 9, 2007
    • 1 reply
    • 1.1k views
    • 
    • Effen
    • February 9, 2007

16. Does PPA Funding Allow This?

    By Dougsbpc, August 6, 2009
    • 3 replies
    • 1.1k views
    • 
    • Dougsbpc
    • August 6, 2009

17. Manually signed Form 5500

    By Pension RC, June 26, 2014
    • 0 replies
    • 1.1k views
    • 
    • Pension RC
    • June 26, 2014

18. Employer Late on Distribution

    By Dougsbpc, July 13, 2006
    • 1 reply
    • 1.1k views
    • 
    • SoCalActuary
    • July 13, 2006

19. cash balance plan retirement age

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

20. Unpaid Excise Taxes

    By Guest GWilliams, August 4, 2011
    • 1 reply
    • 1.1k views
    • 
    • david rigby
    • August 4, 2011

21. life insurance proceeds

    By Gary, July 18, 2012
    • 5 replies
    • 1.1k views
    • 
    • Gary
    • July 18, 2012

22. 436 and freezing accruals

    By abanky, March 29, 2010
    • 3 replies
    • 1.1k views
    • 
    • SoCalActuary
    • March 30, 2010

23. 401(a)(9) - Distributions from DB plan

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

24. cost method changes

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

25. Estimating individual annual cost in pension plan

    By TPApril, November 12, 2013
    • 2 replies
    • 1.1k views
    • 
    • TPApril
    • November 12, 2013

26. Incidental Death Benefit in Combo Plan

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

27. Method for Allocating Excess Assets in DB Plan

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

28. Full Yield Curve - Website Needed

    By Guest mingblue, October 27, 2008
    • 3 replies
    • 1.1k views
    • 
    • Guest
    • October 29, 2008

29. In overfunded DB Plan for Public 'Ees, could COLA for retirees' medica

    By Guest songlaw, January 9, 2003
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • January 9, 2003

30. 401(a)26

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

31. Date of Entry after a Plan Freeze

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

32. retroactive plan amendment

    By Gary, December 11, 2002
    • 0 replies
    • 1.1k views
    • 
    • Gary
    • December 11, 2002

33. Nondiscrimination Testing in an Early Retirement Window

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

34. National Steel Corp - Potential Plan Termination

    By Guest pjb, January 28, 2003
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • January 28, 2003

35. Non Discrimination testing

    By Gary, February 7, 2011
    • 3 replies
    • 1.1k views
    • 
    • John Feldt ERPA CPC QPA
    • February 8, 2011

36. Governmental DB plan - hypothetical problems

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

37. Can mortality table be protected?

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

38. Use of FSA 2007

    By Andy the Actuary, March 23, 2008
    • 3 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • March 24, 2008

39. Is there a pending legislative proposal to add a 20% excise tax to defined benefit lump sum distributions? Or is this just a rumor?

    By Guest WEMASON, February 9, 2004
    • 2 replies
    • 1.1k views
    • 
    • Kirk Maldonado
    • February 9, 2004

40. 412e3 conversion to Cash balance plan - guidance reqd

    By pshah, September 26, 2019   

    • 412
    • 412(e)(3)
    • (and 4 more)

      Tagged with:

      • 412
      • 412(e)(3)
      • cb
      • cash balance plan
      • cash balance plans
      • defined benefit plan
    • 1 reply
    • 1.1k views
    • 
    • SoCalActuary
    • September 27, 2019

41. DB plan termination before 2019 funding due

    By bonavito44, June 3, 2020
    • 3 replies
    • 1.1k views
    • 
    • Effen
    • June 6, 2020

42. Assets for year-end valuation

    By Guest guppy, February 25, 2005
    • 1 reply
    • 1.1k views
    • 
    • david rigby
    • February 25, 2005

43. Sources of internet Mast documents / Personal guarantee of Bus contribution.

    By Guest ApolloBed, January 19, 2005
    • 2 replies
    • 1.1k views
    • 
    • SoCalActuary
    • January 19, 2005

44. Individual Aggregate to Unit Credit

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

45. ARA recognition

    By FAPInJax, May 6, 2003
    • 1 reply
    • 1.1k views
    • 
    • Blinky the 3-eyed Fish
    • May 9, 2003

46. Restricted EE with no Repay Agreement

    By Guest melodik, June 18, 2003
    • 2 replies
    • 1.1k views
    • 
    • Everett Moreland
    • June 19, 2003

47. management company - PBGC coverage?

    By Belgarath, March 21, 2013
    • 4 replies
    • 1.1k views
    • 
    • Belgarath
    • March 22, 2013

48. 401(a)(26) question

    By Guest lerieleech, January 29, 2007
    • 1 reply
    • 1.1k views
    • 
    • Guest
    • January 30, 2007

49. Coming out of Full Funding

    By Guest guppy, July 15, 2003
    • 4 replies
    • 1.1k views
    • 
    • Guest
    • July 15, 2003

50. Preparation of Form 5500

    By Gary, February 21, 2008
    • 4 replies
    • 1.1k views
    • 
    • SoCalActuary
    • February 23, 2008