Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. retroactive plan amendment

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

2. 401h and overfunded plan

   By K2, November 20, 2018
   • 3 replies
   • 1.1k views
   • 
   • chc93
   • November 21, 2018

3. National Steel Corp - Potential Plan Termination

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

4. Full Yield Curve - Website Needed

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

5. 401(a)(26) question

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

6. 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

7. Pension Payout Issue

   By Guest MC2, January 8, 2007
   • 1 reply
   • 1.1k views
   • 
   • SoCalActuary
   • January 8, 2007

8. Annuities as Investments - Plan Funding

   By Rob P, February 25, 2013
   • 4 replies
   • 1.1k views
   • 
   • david rigby
   • February 25, 2013

9. Revenue Ruling 2003-83

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

10. Assets for year-end valuation

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

11. 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

12. ARA recognition

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

13. Cash Balance Plan Terminee Forms of Benefits for Distribution

    By Dougsbpc, August 11, 2025
    • 1 reply
    • 1.1k views
    • 
    • CuseFan
    • August 11, 2025

14. Cash Balance Spin-off

    By Guest guppy, January 16, 2004
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • January 16, 2004

15. Electronic Display of 5500

    By Guest Spock, June 12, 2009
    • 1 reply
    • 1.1k views
    • 
    • PensionPro
    • June 13, 2009

16. management company - PBGC coverage?

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

17. Use of FSA 2007

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

18. DB Individually Designed Restatement Deadline

    By susieQ, February 28, 2020
    • 3 replies
    • 1.1k views
    • 
    • John Feldt ERPA CPC QPA
    • March 2, 2020

19. Actuarial Valuations

    By Gary, April 19, 2007
    • 1 reply
    • 1.1k views
    • 
    • SoCalActuary
    • April 19, 2007

20. proposed cash balance regs

    By Gary, January 3, 2003
    • 1 reply
    • 1.1k views
    • 
    • E as in ERISA
    • January 3, 2003

21. Coming out of Full Funding

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

22. 412i plan compliance

    By Gary, November 17, 2007
    • 2 replies
    • 1.1k views
    • 
    • SoCalActuary
    • November 19, 2007

23. Funding Deficiency

    By nancy, December 29, 2008
    • 1 reply
    • 1.1k views
    • 
    • SoCalActuary
    • December 31, 2008

24. Unterminate - a saga of the life of a DB Plan

    By Blinky the 3-eyed Fish, December 13, 2002
    • 1 reply
    • 1.1k views
    • 
    • david rigby
    • December 13, 2002

25. Does soft freeze meet safe harbor

    By dmb, April 27, 2006
    • 0 replies
    • 1.1k views
    • 
    • dmb
    • April 27, 2006

26. Discrimination on Cashing Out DB Pension Plans

    By Guest moginsberg, February 2, 2004
    • 3 replies
    • 1.1k views
    • 
    • Guest
    • February 3, 2004

27. Rate Grouping

    By Gary, August 11, 2006
    • 0 replies
    • 1.1k views
    • 
    • Gary
    • August 11, 2006

28. Lump sum when normal form isn't life and there's a table of....

    By Bri, December 27, 2021
    • 6 replies
    • 1.1k views
    • 
    • Bri
    • December 28, 2021

29. 401a17 Limit for terminating ee

    By TPApril, November 12, 2021
    • 2 replies
    • 1.1k views
    • 
    • CuseFan
    • November 12, 2021

30. Return Shown On SB

    By Andy the Actuary, March 7, 2011
    • 4 replies
    • 1.1k views
    • 
    • tymesup
    • March 17, 2011

31. 415 - annual accrual vs total benefit

    By figure 8, December 26, 2014
    • 2 replies
    • 1.1k views
    • 
    • figure 8
    • December 28, 2014

32. ben and comp limits, year-to-year change for funding?

    By Guest Java, April 21, 2004
    • 3 replies
    • 1.1k views
    • 
    • Mike Preston
    • April 22, 2004

33. earned income and 401(k) deferrals

    By Draper55, August 26, 2010
    • 1 reply
    • 1.1k views
    • 
    • Blinky the 3-eyed Fish
    • August 26, 2010

34. Son in Plan

    By emmetttrudy, February 8, 2010
    • 3 replies
    • 1.1k views
    • 
    • Mike Preston
    • February 9, 2010

35. Cash Balance "Pension Benefit Statements"

    By stbennet, October 21, 2011
    • 2 replies
    • 1.1k views
    • 
    • emmetttrudy
    • October 26, 2011

36. Cash Balance - Lump Sums

    By Guest wecoyote, December 20, 2006
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • December 20, 2006

37. Three (3) Employee Categories Within Same Plan

    By LIBOR, February 11, 2005
    • 2 replies
    • 1.1k views
    • 
    • david rigby
    • February 14, 2005

38. PPA 06 Funding Method

    By JAY21, February 5, 2009
    • 1 reply
    • 1.1k views
    • 
    • Lou S.
    • February 10, 2009

39. 101(d) Notice for EOY Val

    By stbennet, April 26, 2010
    • 1 reply
    • 1.1k views
    • 
    • Effen
    • April 26, 2010

40. PBGC VRP and Active non-vested participant

    By AdKu, January 19, 2016   

    • PBGC VRP and Active non-veste
    • 2 replies
    • 1.1k views
    • 
    • My 2 cents
    • January 19, 2016

41. 5500 with $0 funding requirement in first plan year

    By Gary, December 4, 2004
    • 3 replies
    • 1.1k views
    • 
    • Gary
    • December 6, 2004

42. Post-NRA 415 Increases for In-Service Distributions

    By Rob P, February 23, 2012
    • 2 replies
    • 1.1k views
    • 
    • Rob P
    • February 24, 2012

43. SSAE 16

    By david rigby, October 16, 2014
    • 3 replies
    • 1.1k views
    • 
    • Peter Gulia
    • October 16, 2014

44. plan doc provider

    By Gary, March 26, 2012
    • 4 replies
    • 1.1k views
    • 
    • Gary
    • March 26, 2012

45. Terminated DB plan - effect on 415

    By Belgarath, November 21, 2013
    • 5 replies
    • 1.1k views
    • 
    • My 2 cents
    • November 21, 2013

46. who are participants for purposes of receiving the first annual funding notice no later than 120 days into 2009 (for the 2008 plan/calendar year)

    By gle318612, February 24, 2009
    • 4 replies
    • 1.1k views
    • 
    • Mike Preston
    • February 24, 2009

47. Pension amount after NRA

    By Nightnurse, October 2, 2021
    • 7 replies
    • 1.1k views
    • 
    • AndyH
    • October 8, 2021

48. New PPA regs?

    By carrots, July 14, 2009
    • 2 replies
    • 1.1k views
    • 
    • AndyH
    • July 14, 2009

49. Pro Ration of Contribution?

    By Dougsbpc, January 5, 2010
    • 2 replies
    • 1.1k views
    • 
    • zimbo
    • January 5, 2010

50. Req'd Minimum Distributions for DB plans

    By Guest jskiese, January 21, 2004
    • 3 replies
    • 1.1k views
    • 
    • Theresa Lynn
    • January 23, 2004