Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. In Service Distribution due to DB Plan Termination

   By smm, November 14, 2003
   • 3 replies
   • 1.4k views
   • 
   • smm
   • November 14, 2003

2. Funding Method Change - Frozen Plan

   By flosfur, November 14, 2003
   • 3 replies
   • 1.3k views
   • 
   • flosfur
   • November 14, 2003

3. 415 limits precision

   By FAPInJax, November 12, 2003
   • 13 replies
   • 2k views
   • 
   • Mike Preston
   • November 13, 2003

4. Average Group Age Determines Benefit Level

   By WDIK, November 12, 2003
   • 10 replies
   • 1.3k views
   • 
   • WDIK
   • November 13, 2003

5. 404 Fun

   By Blinky the 3-eyed Fish, November 10, 2003
   • 9 replies
   • 1.5k views
   • 
   • Ron Snyder
   • November 13, 2003

6. DB Offset Plan

   By Blinky the 3-eyed Fish, November 7, 2003
   • 19 replies
   • 2.8k views
   • 
   • Blinky the 3-eyed Fish
   • December 8, 2003

7. Definition of Employee

   By flosfur, November 7, 2003
   • 10 replies
   • 2k views
   • 
   • Mike Preston
   • November 9, 2003

8. Increase in Base Retirement Benefit for Delayed Retirement

   By Guest MDG, November 6, 2003
   • 6 replies
   • 1.7k views
   • 
   • Effen
   • November 7, 2003

9. PBGC coverage on termination

   By AndyH, November 6, 2003
   • 8 replies
   • 2.1k views
   • 
   • AndyH
   • November 7, 2003

10. Prior Participation and Service

    By Guest MDG, November 5, 2003
    • 1 reply
    • 1.1k views
    • 
    • david rigby
    • November 5, 2003

11. Turnover Table

    By Guest Marino13, November 5, 2003
    • 1 reply
    • 1.4k views
    • 
    • david rigby
    • November 5, 2003

12. Proposed FASB Disclosure Requirements for DB Plans

    By Guest blackdo2, November 5, 2003
    • 0 replies
    • 987 views
    • 
    • Guest
    • November 5, 2003

13. Top-25 restricted distributions - how much per year?

    By Guest guppy, November 4, 2003
    • 5 replies
    • 1.7k views
    • 
    • AndyH
    • April 6, 2004

14. Maximum lump sum

    By FAPInJax, November 4, 2003
    • 14 replies
    • 3.3k views
    • 
    • flosfur
    • November 14, 2003

15. Withhold tax in state of residence or state benefit earned?

    By Guest SueJ, November 3, 2003
    • 1 reply
    • 1.2k views
    • 
    • Guest
    • November 3, 2003

16. Pension payments made to a nonresident alien, he passes away and now the surviving spouse wants to begin her payments under his SSN...is this legal?

    By Guest cole24, November 3, 2003
    • 3 replies
    • 1.3k views
    • 
    • Appleby
    • February 29, 2004

17. Calculation of Top Heavy Minimum For A deferred Retiree

    By Guest merlin, October 31, 2003
    • 10 replies
    • 1.2k views
    • 
    • Mike Preston
    • October 31, 2003

18. New DB plan in old company

    By Blinky the 3-eyed Fish, October 31, 2003
    • 3 replies
    • 1.2k views
    • 
    • Blinky the 3-eyed Fish
    • November 3, 2003

19. Check of Annuity Purchase Rate

    By Guest Doug Goelz, October 31, 2003
    • 2 replies
    • 1.8k views
    • 
    • Guest
    • November 5, 2003

20. Rates for lump sum distributions

    By mming, October 31, 2003
    • 1 reply
    • 1k views
    • 
    • Mike Preston
    • October 31, 2003

21. In determining the amount of the offset from the PS, does the interest credited to a participant's account have to be actual or can it be hypothetical?

    By Guest flogger, October 29, 2003
    • 9 replies
    • 2.1k views
    • 
    • Blinky the 3-eyed Fish
    • November 3, 2003

22. Mandatory lump sums

    By Guest meggie, October 28, 2003
    • 1 reply
    • 1.5k views
    • 
    • Blinky the 3-eyed Fish
    • October 28, 2003

23. CL Interest Rate Selection

    By Guest dmdoug, October 28, 2003
    • 4 replies
    • 1.4k views
    • 
    • david rigby
    • November 5, 2003

24. What beginning DC account balance is allowed to be considered in a safe harbor DB floor offset?

    By Guest flogger, October 23, 2003
    • 4 replies
    • 1.2k views
    • 
    • WDIK
    • October 27, 2003

25. Allocation of excess assets in a terminated DB plan

    By Blinky the 3-eyed Fish, October 21, 2003
    • 6 replies
    • 3.9k views
    • 
    • Blinky the 3-eyed Fish
    • October 21, 2003

26. Cash Balance Plan with 3% Safe Harbor 401k and X-tested PS plan.

    By dmb, October 20, 2003
    • 3 replies
    • 1.4k views
    • 
    • mbozek
    • October 21, 2003

27. Amendment to reduce benefit formula

    By Lori Foresz, October 20, 2003
    • 3 replies
    • 1.5k views
    • 
    • Lori Foresz
    • October 20, 2003

28. Rollovers from Profit Sharing Plan into DB Plan

    By dmb, October 20, 2003
    • 8 replies
    • 1.5k views
    • 
    • Guest
    • November 6, 2003

29. non-profit entity - "maximum" contribution

    By Effen, October 20, 2003
    • 4 replies
    • 1.4k views
    • 
    • Mike Preston
    • October 21, 2003

30. Failure to Furnish SPD

    By Guest Donaldson, October 17, 2003
    • 0 replies
    • 919 views
    • 
    • Guest
    • October 17, 2003

31. Amending SPD

    By Guest Donaldson, October 17, 2003
    • 1 reply
    • 1k views
    • 
    • Guest
    • October 29, 2003

32. Cash Balance Floor Offset Plans - Fantastic Results?

    By Guest merlin, October 16, 2003
    • 32 replies
    • 7k views
    • 
    • Blinky the 3-eyed Fish
    • January 12, 2004

33. Terminated Plan Valuation Date Change

    By SRM, October 15, 2003
    • 4 replies
    • 2.1k views
    • 
    • Mike Preston
    • October 16, 2003

34. Voluntary Employee Contributions in Defined Benefit PlansCan they be spun off to a separate plan?

    By Guest rocnrols2, October 15, 2003
    • 1 reply
    • 1.2k views
    • 
    • david rigby
    • October 28, 2003

35. Retained Lump Sums for Top 25 Employees

    By Guest David M, October 14, 2003
    • 3 replies
    • 1.5k views
    • 
    • Guest
    • October 16, 2003

36. Davis Bacon Prevailing Wage Benefits in a DB Plan?

    By Guest cascigm, October 13, 2003
    • 0 replies
    • 1.2k views
    • 
    • Guest
    • October 13, 2003

37. Late Contributions for S412 but timely for S404 related Problem

    By flosfur, October 11, 2003
    • 6 replies
    • 1.3k views
    • 
    • Mike Preston
    • October 13, 2003

38. cash balance - interest rate assumption

    By Guest Happy Actuary, October 10, 2003
    • 5 replies
    • 1.4k views
    • 
    • Effen
    • October 13, 2003

39. Pension Payments Continuing to Deceased Retiree

    By Guest cjk, October 10, 2003
    • 6 replies
    • 2.7k views
    • 
    • Guest
    • October 22, 2003

40. FASB 87 (balancing equation)

    By Guest RSNOW, October 9, 2003
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • October 13, 2003

41. Reorganization Index for Multi-Employer Plans - Market value or Actuarial value?

    By Effen, October 9, 2003
    • 0 replies
    • 1.1k views
    • 
    • Effen
    • October 9, 2003

42. Actuarial Equivalence for Late Retirement on Employee Contributions

    By Guest crosseyedtester, October 9, 2003
    • 3 replies
    • 1.4k views
    • 
    • Guest
    • October 13, 2003

43. Admin of 412(i) plans

    By pbarrett, October 8, 2003
    • 5 replies
    • 1.2k views
    • 
    • Guest
    • October 10, 2003

44. 410(b) and 5500 Schedule T - Does this Plan fail?

    By Effen, October 6, 2003
    • 27 replies
    • 2.9k views
    • 
    • Mike Preston
    • October 8, 2003

45. PBGC coverage for professional associations with less than 25 employees

    By Lori Foresz, October 3, 2003
    • 1 reply
    • 3.1k views
    • 
    • david rigby
    • October 3, 2003

46. Overfunded plan with a credit balance; how to establish new bases each year?

    By Blinky the 3-eyed Fish, October 2, 2003
    • 12 replies
    • 2.2k views
    • 
    • Blinky the 3-eyed Fish
    • October 8, 2003

47. Must 204(h) notice for a DB plan state what the benefit formula used to be, or can it just say that further benefit accruals are frozen?

    By nancy, October 1, 2003
    • 8 replies
    • 3.3k views
    • 
    • Blinky the 3-eyed Fish
    • November 25, 2003

48. If a terminated plans's funding deficiency is never corrected, are there potential additional penalties even though there is no longer a funding standard account?

    By Guest Chamelnix, September 30, 2003
    • 3 replies
    • 1.7k views
    • 
    • Guest
    • September 30, 2003

49. How do you fix a 411(b) violation

    By Guest jdw, September 29, 2003
    • 9 replies
    • 1.5k views
    • 
    • Guest
    • October 2, 2003

50. Is a one person (self-employed) defined benefit plan subject to required quarterly contributions?

    By Guest Turtle_01, September 29, 2003
    • 3 replies
    • 1.2k views
    • 
    • Blinky the 3-eyed Fish
    • September 30, 2003