Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Audit Cost

   By Guest Boruch, January 7, 2013
   • 1 reply
   • 1.3k views
   • 
   • david rigby
   • January 7, 2013

2. Annual Funding Notice Supplement

   By dmb, March 27, 2013
   • 1 reply
   • 1.3k views
   • 
   • Andy the Actuary
   • March 28, 2013

3. Frozen DB Plans -- EGTRRA rules

   By davef, July 17, 2001
   • 1 reply
   • 1.7k views
   • 
   • Guest
   • July 18, 2001

4. Current Liability calculation requirements

   By Guest Marino13, June 24, 2005
   • 1 reply
   • 1.1k views
   • 
   • Blinky the 3-eyed Fish
   • June 24, 2005

5. Plan Loans to Owners

   By Gary, November 7, 2006
   • 1 reply
   • 1.6k views
   • 
   • Belgarath
   • November 7, 2006

6. 11(g) Amendment

   By Dougsbpc, March 3, 2010
   • 1 reply
   • 1k views
   • 
   • Andy the Actuary
   • March 3, 2010

7. Retroactive amendment for (a)(26)

   By cathyw, September 19, 2022
   • 1 reply
   • 767 views
   • 
   • C. B. Zeller
   • September 19, 2022

8. Cash Out/Buy Back

   By Guest Powers, July 16, 2003
   • 1 reply
   • 1.3k views
   • 
   • AndyH
   • July 16, 2003

9. Double Proration

   By Guest pdxactuary, July 21, 2005
   • 1 reply
   • 2.1k views
   • 
   • david rigby
   • July 23, 2005

10. Eligibility for Plan

    By emmetttrudy, May 2, 2011
    • 1 reply
    • 927 views
    • 
    • Andy the Actuary
    • May 2, 2011

11. PTE for an In-Kind Contribution to a DB Plan

    By Guest CRC02, October 9, 2002
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • October 9, 2002

12. Sole prop DB plan tax isssues

    By dmb, June 24, 2005
    • 1 reply
    • 1.1k views
    • 
    • Blinky the 3-eyed Fish
    • June 24, 2005

13. Error on prior year Schedule B - Procedure under EFAST

    By mwyatt, August 3, 2001
    • 1 reply
    • 1.7k views
    • 
    • Guest
    • August 3, 2001

14. Retroactive Increases to Reflect EGTRRA Pay Cap

    By Guest Doug Goelz, May 20, 2002
    • 1 reply
    • 1.7k views
    • 
    • Guest
    • May 22, 2002

15. Deduction Limit Unfunded Current Liability

    By SRM, August 5, 2003
    • 1 reply
    • 963 views
    • 
    • Blinky the 3-eyed Fish
    • August 6, 2003

16. OBRA 87 FFL bases

    By flosfur, September 14, 2005
    • 1 reply
    • 1.8k views
    • 
    • david rigby
    • September 20, 2005

17. Minimum participation under S401(a)(26)

    By flosfur, October 30, 2005
    • 1 reply
    • 1.7k views
    • 
    • SoCalActuary
    • October 31, 2005

18. Independent Actuary for Multi Employer Union Plan

    By CTipper, July 17, 2007
    • 1 reply
    • 970 views
    • 
    • Effen
    • July 17, 2007

19. $350 to get statement of accrued benefits?

    By Christine Roberts, August 14, 2009
    • 1 reply
    • 946 views
    • 
    • SoCalActuary
    • August 14, 2009

20. DB novice looking for info

    By Guest jason, December 10, 1999
    • 1 reply
    • 1.4k views
    • 
    • Lorraine Dorsa
    • December 10, 1999

21. Change in Funding Method

    By dmb, July 12, 2000
    • 1 reply
    • 1.4k views
    • 
    • Guest
    • July 12, 2000

22. Non-discrimination testing for a controlled group where each member sp

    By Guest, August 8, 2000
    • 1 reply
    • 2k views
    • 
    • Guest
    • August 8, 2000

23. 4980 transfer and reversion-more than one tax year

    By Draper55, December 17, 2024
    • 1 reply
    • 1.2k views
    • 
    • CuseFan
    • December 18, 2024

24. Pension valuations for plan years beginning in 2004

    By Gary, December 20, 2004
    • 1 reply
    • 1.3k views
    • 
    • david rigby
    • December 20, 2004

25. RMDs for DB Plans

    By zimbo, November 3, 2008
    • 1 reply
    • 2k views
    • 
    • ScottR
    • November 6, 2008

26. New funding deficiency and excise taxes

    By rcline46, November 10, 2010
    • 1 reply
    • 998 views
    • 
    • david rigby
    • November 10, 2010

27. Mandatory cashout at RBD interest question

    By MichMM, December 18, 2018
    • 1 reply
    • 553 views
    • 
    • david rigby
    • December 19, 2018

28. Individual CB Plan for Dr. in Control Group?

    By TPApril, November 14, 2020
    • 1 reply
    • 772 views
    • 
    • C. B. Zeller
    • November 14, 2020

29. Benefit payable at NRA (age 65), where SSRA is 66. Should SS Ben used

    By Gary, November 20, 2000
    • 1 reply
    • 1.6k views
    • 
    • david rigby
    • November 20, 2000

30. Unit Credit Funding Method & Frozen Plans

    By LIBOR, January 5, 2001
    • 1 reply
    • 2.9k views
    • 
    • david rigby
    • January 5, 2001

31. EGTRRA salary cap of 200,000

    By Guest meggie, October 9, 2002
    • 1 reply
    • 1.5k views
    • 
    • Mike Preston
    • October 10, 2002

32. Form 8905 vs. Interim amendments

    By D Syrett, October 8, 2008
    • 1 reply
    • 1.5k views
    • 
    • J Simmons
    • October 8, 2008

33. Calculating Restricted Amount

    By Andy the Actuary, March 5, 2009
    • 1 reply
    • 878 views
    • 
    • tymesup
    • March 26, 2009

34. PBGC Covered plan with funding deficiencies

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

35. PBGC MYPAA Site down until 12/22

    By SSRRS, December 19, 2021
    • 1 reply
    • 547 views
    • 
    • C. B. Zeller
    • December 20, 2021

36. PBGC's long-term viability?

    By Guest BritishJourno, May 27, 2005
    • 1 reply
    • 1.2k views
    • 
    • david rigby
    • May 27, 2005

37. Pension Act

    By Blinky the 3-eyed Fish, August 18, 2006
    • 1 reply
    • 1.3k views
    • 
    • Everett Moreland
    • August 18, 2006

38. Rescinding Plan Year Change

    By Guest Patrick Foley, November 26, 2008
    • 1 reply
    • 1.2k views
    • 
    • david rigby
    • November 26, 2008

39. Eligibility for a new plan

    By emmetttrudy, February 3, 2010
    • 1 reply
    • 941 views
    • 
    • SoCalActuary
    • February 3, 2010

40. DB/DC Limit

    By Pension RC, April 2, 2014
    • 1 reply
    • 967 views
    • 
    • AndyH
    • April 2, 2014

41. Corporate DB plan funding

    By Guest joe9pension, December 13, 2010
    • 1 reply
    • 798 views
    • 
    • david rigby
    • December 13, 2010

42. Funding Relief for hurricane related areas

    By Effen, September 12, 2017
    • 1 reply
    • 555 views
    • 
    • SoCalActuary
    • September 12, 2017

43. Gray Book for 2004

    By david rigby, December 30, 2003
    • 1 reply
    • 1.3k views
    • 
    • MGB
    • December 30, 2003

44. Maximum lump sum payable to principals

    By Dennis Povloski, July 21, 2005
    • 1 reply
    • 1.2k views
    • 
    • Blinky the 3-eyed Fish
    • July 21, 2005

45. High-3 415 Limit

    By JAY21, October 7, 2009
    • 1 reply
    • 1k views
    • 
    • David MacLennan
    • October 7, 2009

46. From 8955-SSA

    By Janie, October 23, 2017   

    • from 8955-ssa and section 6057(a)
    • 1 reply
    • 546 views
    • 
    • Lou S.
    • October 23, 2017

47. Retention of employee records

    By Gary, December 18, 1999
    • 1 reply
    • 1.5k views
    • 
    • MWeddell
    • December 20, 1999

48. Defined Benefit Plan

    By Guest kentucky, April 4, 2003
    • 1 reply
    • 2.5k views
    • 
    • Mike Preston
    • April 7, 2003

49. 8.5 months after a mid month date..plan termination

    By Draper55, October 23, 2023
    • 1 reply
    • 816 views
    • 
    • CuseFan
    • October 24, 2023

50. PBGC Premiums for Missing Participants and 1.411(a)-4(b)(6)

    By Joe CW, December 18, 2024
    • 1 reply
    • 754 views
    • 
    • david rigby
    • December 19, 2024