Defined Benefit Plans, Including Cash Balance

7,172 topics in this forum

1. DB plan distribution form signed, participant dies the next day

   By katieinny, October 22, 2019   

   • spouse predeceased
   • 4 replies
   • 1.1k views
   • 
   • david rigby
   • October 22, 2019

2. DB plan distribution miscalculation

   By pcbenefits007, September 20, 2013
   • 1 reply
   • 1.1k views
   • 
   • Andy the Actuary
   • September 20, 2013

3. Amend out floor-offset language?

   By Cloudy, September 10, 2018
   • 9 replies
   • 1.1k views
   • 
   • C. B. Zeller
   • September 14, 2018

4. CB/DC Combo - Differing PS % in allocation groups

   By 401(k)athryn, April 4, 2017   

   • cash balance
   • profit sharing
   • (and 2 more)

     Tagged with:

     • cash balance
     • profit sharing
     • gateway
     • rate group
   • 7 replies
   • 1.1k views
   • 
   • 401(k)athryn
   • April 18, 2017

5. Recapture of AFTAP-restricted lump sum ?

   By Guest DBPension, April 3, 2009
   • 2 replies
   • 1.1k views
   • 
   • Andy the Actuary
   • April 4, 2009

6. Replacement Ratios for Execs

   By Guest smstls, May 14, 2005
   • 2 replies
   • 1.1k views
   • 
   • Guest
   • May 15, 2005

7. 5500 schedule order

   By Effen, August 5, 2009
   • 5 replies
   • 1.1k views
   • 
   • AndyH
   • August 5, 2009

8. TV DB participant request for information

   By Guest ArrowMatt, December 19, 2003
   • 2 replies
   • 1.1k views
   • 
   • david rigby
   • December 19, 2003

9. Prohibited Transaction

   By Guest DBadmin101, November 9, 2011
   • 4 replies
   • 1.1k views
   • 
   • QDROphile
   • November 9, 2011

10. Quarterly Contribution Notice Requirement

    By emmetttrudy, August 15, 2011
    • 2 replies
    • 1.1k views
    • 
    • SoCalActuary
    • August 30, 2011

11. 2 db plans for 2 companies

    By Guest lip, March 5, 2008
    • 5 replies
    • 1.1k views
    • 
    • Guest
    • March 7, 2008

12. Plan Compensation Issue

    By Guest erisafried, March 28, 2003
    • 1 reply
    • 1.1k views
    • 
    • Mike Preston
    • March 28, 2003

13. 5500 lunacy

    By ScottR, April 28, 2010
    • 3 replies
    • 1.1k views
    • 
    • SoCalActuary
    • April 28, 2010

14. former 412i plan,

    By Gary, April 26, 2012
    • 3 replies
    • 1.1k views
    • 
    • mbozek
    • April 27, 2012

15. Incarcerated spouse of participant receiving a distribution from a terminating pension plan

    By Cecilia Veto, May 10, 2022
    • 5 replies
    • 1.1k views
    • 
    • Cecilia Veto
    • May 11, 2022

16. End of year valuations

    By jkdoll2, September 17, 2008
    • 2 replies
    • 1.1k views
    • 
    • tymesup
    • September 18, 2008

17. cash balance plan and relius

    By HarleyBabe, March 12, 2010
    • 2 replies
    • 1.1k views
    • 
    • SoCalActuary
    • March 12, 2010

18. Compensation Question

    By Guest kjk, December 12, 2002
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • December 12, 2002

19. 412 Deficiency and Full Funding Limit

    By ac, February 15, 2005
    • 1 reply
    • 1.1k views
    • 
    • david rigby
    • February 15, 2005

20. Form 5500 Filing - Late Adoption of a Plan

    By metsfan026, October 8, 2025
    • 6 replies
    • 1.1k views
    • 
    • metsfan026
    • October 9, 2025

21. Enhanced benefits at termination

    By Young Curmudgeon, February 22, 2008
    • 2 replies
    • 1.1k views
    • 
    • Young Curmudgeon
    • February 22, 2008

22. Uncashed Pension Checks

    By poisnivey, November 14, 2018   

    • pension
    • checks
    • (and 2 more)

      Tagged with:

      • pension
      • checks
      • uncashed
      • non responsive participant
    • 2 replies
    • 1.1k views
    • 
    • Doc Ument
    • November 14, 2018

23. 100% J & S Adjustment

    By Dougsbpc, July 7, 2009
    • 1 reply
    • 1.1k views
    • 
    • Andy the Actuary
    • July 7, 2009

24. PBGC Funding Notice

    By Effen, September 20, 2007
    • 0 replies
    • 1k views
    • 
    • Effen
    • September 20, 2007

25. Last Day of Employment Requirement for CBP Accrual

    By Jimmy Slones, October 30, 2024
    • 4 replies
    • 1k views
    • 
    • CuseFan
    • November 4, 2024

26. SEP IRA at LLC level

    By Guest aincog, December 13, 2006
    • 1 reply
    • 1k views
    • 
    • SoCalActuary
    • December 13, 2006

27. Cash Balance plan annuity calculation question

    By AndyH, April 22, 2014
    • 2 replies
    • 1k views
    • 
    • John Feldt ERPA CPC QPA
    • April 25, 2014

28. How long to get a Determination for Termination?

    By Guest sugar daddy, August 30, 2011
    • 3 replies
    • 1k views
    • 
    • emmetttrudy
    • September 7, 2011

29. Need Names of Companies Implementing In-Service Distributions from DB Plans ('Phased Retirement')

    By Minutiae or not?, February 27, 2020
    • 3 replies
    • 1k views
    • 
    • Minutiae or not?
    • February 28, 2020

30. 415 and 100% of comp

    By RLR, July 25, 2012
    • 3 replies
    • 1k views
    • 
    • AndyH
    • July 25, 2012

31. Example from Slide 19 of today's webcast

    By ak2ary, November 12, 2009
    • 1 reply
    • 1k views
    • 
    • ak2ary
    • November 12, 2009

32. AFTAP for 2007

    By Guest saeissler, February 4, 2008
    • 3 replies
    • 1k views
    • 
    • SoCalActuary
    • February 5, 2008

33. troubled plan

    By Gary, June 30, 2012
    • 1 reply
    • 1k views
    • 
    • tuni88
    • June 30, 2012

34. CB/PS NC (retirement ages vary)

    By abanky, September 5, 2007
    • 2 replies
    • 1k views
    • 
    • Tom Poje
    • September 5, 2007

35. Technical Corrections Bill Passed

    By JAY21, January 8, 2008
    • 2 replies
    • 1k views
    • 
    • JAY21
    • January 8, 2008

36. Amortization base in first year of plan

    By Guest Deflector, September 19, 2008
    • 4 replies
    • 1k views
    • 
    • Blinky the 3-eyed Fish
    • September 22, 2008

37. FAS Discount Rate - What is reasonable?

    By John314, January 27, 2020   

    • fas
    • defined benefit
    • (and 1 more)

      Tagged with:

      • fas
      • defined benefit
      • asc
    • 2 replies
    • 1k views
    • 
    • david rigby
    • January 28, 2020

38. Cash balance regs withdrawn

    By KJohnson, June 15, 2004
    • 1 reply
    • 1k views
    • 
    • MGB
    • June 15, 2004

39. 415 & Plan Term

    By Penman2006, December 20, 2006
    • 1 reply
    • 1k views
    • 
    • Mike Preston
    • December 21, 2006

40. Capping Benefits Due to 415(b)(1)(B) for Delayed Retiree

    By Eric Taylor, March 29, 2016
    • 1 reply
    • 1k views
    • 
    • My 2 cents
    • March 29, 2016

41. 2008 Minimum Funding

    By zimbo, January 30, 2008
    • 1 reply
    • 1k views
    • 
    • SoCalActuary
    • January 30, 2008

42. Salary reduction contributions permitted?

    By Kitty, July 2, 2013
    • 2 replies
    • 1k views
    • 
    • Kitty
    • July 5, 2013

43. Multi-Employer Question

    By Guest Happy Actuary, April 26, 2007
    • 2 replies
    • 1k views
    • 
    • Effen
    • April 26, 2007

44. Church DB contributory Plan - allocate interest if termed before vested?

    By pcbenefits007, April 22, 2014   

    • interest
    • contributory
    • (and 1 more)

      Tagged with:

      • interest
      • contributory
      • church
    • 1 reply
    • 1k views
    • 
    • My 2 cents
    • April 22, 2014

45. Annuity Purchase

    By Andy the Actuary, October 31, 2007
    • 1 reply
    • 1k views
    • 
    • tuni88
    • October 31, 2007

46. how to deal with a significant step in benefits after participant reaches 70 1/2

    By Hilton, March 3, 2016   

    • Accrual
    • Actuarial
    • (and 1 more)

      Tagged with:

      • Accrual
      • Actuarial
      • multiple plans
    • 2 replies
    • 1k views
    • 
    • Mike Preston
    • March 4, 2016

47. Game Plan for DB NQPs in Light of the American Jobs Creation Act(Also Appears in Nonqualified Deferred Conpension Section)

    By Guest cjk, February 3, 2005
    • 1 reply
    • 1k views
    • 
    • Kirk Maldonado
    • February 4, 2005

48. Which salary to use when changing classifications

    By Guest g2njl@aol.com, September 21, 2007
    • 3 replies
    • 1k views
    • 
    • Mike Preston
    • September 24, 2007

49. plan termination

    By Gary, April 15, 2011
    • 0 replies
    • 1k views
    • 
    • Gary
    • April 15, 2011

50. Deductible Contribution for Terminated PLan

    By emmetttrudy, January 20, 2011
    • 1 reply
    • 1k views
    • 
    • ScottR
    • January 29, 2011