Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Electing Alternate Funding Target - PBGC

   By Andy the Actuary, November 25, 2008
   • 1 reply
   • 1.2k views
   • 
   • tymesup
   • November 26, 2008

2. PPA Section 302 (c) Effective Date for Coll. Bargained Plans

   By Guest meeh3704, March 4, 2009
   • 1 reply
   • 1k views
   • 
   • Effen
   • March 4, 2009

3. Required Aggregation Group

   By emmetttrudy, June 18, 2010
   • 1 reply
   • 936 views
   • 
   • Mike Preston
   • June 20, 2010

4. cash balance plan amendments

   By Gary, June 29, 2011
   • 1 reply
   • 835 views
   • 
   • SoCalActuary
   • June 30, 2011

5. Discrimination in year of termination?

   By Dougsbpc, June 12, 2013
   • 1 reply
   • 814 views
   • 
   • Andy the Actuary
   • June 12, 2013

6. Is it legally possible to purchase pension credits outright or from an

   By Guest Argosos, October 6, 2000
   • 1 reply
   • 1.4k views
   • 
   • david rigby
   • October 6, 2000

7. Contribution of Stock to DB Plan

   By Scott, May 13, 2003
   • 1 reply
   • 1.9k views
   • 
   • Guest
   • May 13, 2003

8. Model 204(h) Notice?

   By emmetttrudy, August 12, 2010
   • 1 reply
   • 1.6k views
   • 
   • Guest
   • August 13, 2010

9. 411(d)(6) and actuarial equivalence

   By Draper55, December 13, 2018
   • 1 reply
   • 627 views
   • 
   • AndyH
   • December 14, 2018

10. USERRA requires that military service be treated as service for the em

    By Guest pensione, February 10, 2003
    • 1 reply
    • 999 views
    • 
    • Guest
    • February 11, 2003

11. AFTAP and un-paid prior contributions

    By Rob P, March 4, 2009
    • 1 reply
    • 905 views
    • 
    • Effen
    • March 4, 2009

12. Terminated Plan Underfunded and one former owner is terminated

    By emmetttrudy, January 4, 2013
    • 1 reply
    • 1k views
    • 
    • Mike Preston
    • January 4, 2013

13. QPSA- Plan admin believes a divorce mayhave occurred. How do we confirm this?

    By mal, February 25, 2004
    • 1 reply
    • 934 views
    • 
    • Lame Duck
    • February 25, 2004

14. determination letter filing

    By Belgarath, May 8, 2006
    • 1 reply
    • 1.4k views
    • 
    • Blinky the 3-eyed Fish
    • May 8, 2006

15. YOS for IRC 415(b) Purposes

    By JAY21, April 19, 2012
    • 1 reply
    • 861 views
    • 
    • JAY21
    • April 19, 2012

16. Non-deductible Contribution

    By ac, August 23, 2003
    • 1 reply
    • 1.4k views
    • 
    • david rigby
    • August 24, 2003

17. 5500-EZ filing requirement

    By Gary, February 1, 2005
    • 1 reply
    • 1.2k views
    • 
    • WDIK
    • February 1, 2005

18. DB Deductions & Employee Costs

    By JAY21, May 8, 2006
    • 1 reply
    • 1.1k views
    • 
    • GBurns
    • May 9, 2006

19. Reentry into Frozen Plan

    By Guest jy12443, June 12, 2006
    • 1 reply
    • 2k views
    • 
    • david rigby
    • June 13, 2006

20. plan amendment in 2008

    By Guest Sus95, December 18, 2008
    • 1 reply
    • 958 views
    • 
    • Andy the Actuary
    • December 18, 2008

21. AFTAP

    By YankeeFan, March 4, 2009
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • March 6, 2009

22. Delay of Minimum Funding Deadline

    By mming, April 6, 2020
    • 1 reply
    • 582 views
    • 
    • Effen
    • April 6, 2020

23. spouse notice of retroactive annuity starting date

    By LIBERTYKID, December 21, 2005
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • December 21, 2005

24. IRS rates for funding and 417

    By david rigby, October 6, 2009
    • 1 reply
    • 858 views
    • 
    • dmb
    • October 6, 2009

25. Excise Tax for 2 years

    By emmetttrudy, August 13, 2010
    • 1 reply
    • 1k views
    • 
    • SoCalActuary
    • August 14, 2010

26. 401(a)(26) meaningful benefit

    By John Feldt ERPA CPC QPA, June 30, 2011
    • 1 reply
    • 906 views
    • 
    • SoCalActuary
    • June 30, 2011

27. Maximum Deductible Contribution - PPA

    By Gary, November 25, 2008
    • 1 reply
    • 1.2k views
    • 
    • Effen
    • November 26, 2008

28. New CB Plan - short year for the new entity

    By Jakyasar, June 11, 2024
    • 1 reply
    • 639 views
    • 
    • Bill Presson
    • June 11, 2024

29. Enron

    By IRC401, March 6, 2002
    • 1 reply
    • 1.5k views
    • 
    • MGB
    • March 6, 2002

30. Error with attachments- Web Client

    By Dinosaur, October 14, 2010
    • 1 reply
    • 1.3k views
    • 
    • Dinosaur
    • October 14, 2010

31. 1.404(a)-14(e)(1) deductibility for 2 years of pension contributions in 1 taxable period

    By CharlesLeggette, April 22, 2016
    • 1 reply
    • 1k views
    • 
    • Lou S.
    • April 25, 2016

32. Missing Participant Turns Up After Paying PBGC

    By BH1528, December 14, 2018
    • 1 reply
    • 706 views
    • 
    • david rigby
    • December 14, 2018

33. Plan at 415 limit but slightly overfunded

    By Hojo, November 11, 2019
    • 1 reply
    • 437 views
    • 
    • Mike Preston
    • November 11, 2019

34. Does top-heavy 415(e) buy-back using DC plan require 4%(Code) or 7.5%

    By John A, November 10, 1999
    • 1 reply
    • 1.4k views
    • 
    • mwyatt
    • November 17, 1999

35. Double Deduction

    By Guest bippy, June 22, 2001
    • 1 reply
    • 1.5k views
    • 
    • david rigby
    • June 22, 2001

36. Request to IRS for requesting change in asset method

    By LarryDavid, September 8, 2011
    • 1 reply
    • 979 views
    • 
    • Effen
    • September 9, 2011

37. Deduction and timing

    By John Feldt ERPA CPC QPA, April 18, 2008
    • 1 reply
    • 999 views
    • 
    • SoCalActuary
    • April 18, 2008

38. fas158

    By Guest VTran, March 9, 2011
    • 1 reply
    • 1.4k views
    • 
    • david rigby
    • March 9, 2011

39. statute of limitations - terminated plan

    By Gary, November 19, 1999
    • 1 reply
    • 1.6k views
    • 
    • KJohnson
    • November 20, 1999

40. 415 compensation

    By FAPInJax, March 14, 2005
    • 1 reply
    • 1.3k views
    • 
    • SoCalActuary
    • March 14, 2005

41. Death Benefit after RMD's Begin

    By JBones, December 10, 2010
    • 1 reply
    • 1.3k views
    • 
    • JBones
    • December 16, 2010

42. short plan year to accelerate 415(e) repeal date?

    By Lorraine Dorsa, November 16, 1999
    • 1 reply
    • 1.4k views
    • 
    • Guest
    • November 22, 1999

43. Retroactive Amendment of Interest Credit Timing

    By waid10, February 16, 2024
    • 1 reply
    • 552 views
    • 
    • C. B. Zeller
    • February 16, 2024

44. Minimum Distributions

    By Guest Gumby, November 28, 2005
    • 1 reply
    • 1.3k views
    • 
    • Mike Preston
    • November 29, 2005

45. Excess contribution due to prefunding balance

    By dmb, February 27, 2020
    • 1 reply
    • 609 views
    • 
    • C. B. Zeller
    • February 27, 2020

46. Average Retirement Age

    By Dawn Hafner, August 31, 2000
    • 1 reply
    • 1.7k views
    • 
    • rcline46
    • September 1, 2000

47. Waivers of the Minimum Funding Standard

    By jwallace, March 6, 2002
    • 1 reply
    • 1.4k views
    • 
    • david rigby
    • March 6, 2002

48. Missed Participants in a DB plan

    By Guest erepper, May 25, 2005
    • 1 reply
    • 999 views
    • 
    • david rigby
    • May 25, 2005

49. split-dollar reporting

    By Guest jigpsu, January 24, 2006
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • January 25, 2006

50. 2007 General Test Failure

    By ubermax, May 19, 2008
    • 1 reply
    • 1k views
    • 
    • AndyH
    • May 19, 2008