Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. 100% J & S Adjustment

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

2. 412 Deficiency and Full Funding Limit

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

3. Top Heavy Minimum Benefits

   By Rball4, February 3, 2014
   • 2 replies
   • 1k views
   • 
   • Rball4
   • February 4, 2014

4. Quarterly Contribution Notice Requirement

   By emmetttrudy, August 15, 2011
   • 2 replies
   • 1k views
   • 
   • SoCalActuary
   • August 30, 2011

5. Compensation Question

   By Guest kjk, December 12, 2002
   • 0 replies
   • 1k views
   • 
   • Guest
   • December 12, 2002

6. Plan Compensation Issue

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

7. CB/PS NC (retirement ages vary)

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

8. How long to get a Determination for Termination?

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

9. ERISA SECTION 204(h) NOTICE - Seriousness and options available?

   By DR245, October 1, 2024
   • 2 replies
   • 1k views
   • 
   • DR245
   • October 1, 2024

10. Prohibited Transaction

    By Guest DBadmin101, November 9, 2011
    • 4 replies
    • 1k views
    • 
    • QDROphile
    • November 9, 2011

11. New company sponsor and adopt old plan

    By SSRRS, September 15, 2019
    • 8 replies
    • 1k views
    • 
    • SSRRS
    • September 20, 2019

12. Cash Balance / Profit Sharing Plans Rate Group Testing

    By Stash026, February 22, 2021
    • 7 replies
    • 1k views
    • 
    • chc93
    • February 23, 2021

13. PBGC Funding Notice

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

14. SEP IRA at LLC level

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

15. 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

16. AFTAP for 2007

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

17. Cash Balance plan annuity calculation question

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

18. Accrued To-Date Testing

    By truphao, March 20, 2024
    • 11 replies
    • 1k views
    • 
    • CuseFan
    • March 21, 2024

19. 415 and 100% of comp

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

20. Multi-Employer Question

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

21. 2017 mortality - effect on annuities

    By SoCalActuary, November 15, 2016
    • 6 replies
    • 1k views
    • 
    • Calavera
    • November 16, 2016

22. New Plan - Existing S-Corp that has "not been used in the past"

    By JBones, August 22, 2011
    • 3 replies
    • 1k views
    • 
    • ScottR
    • August 28, 2011

23. 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

24. Purchasing an Annuity

    By Michael Burkow, July 23, 2025
    • 5 replies
    • 1k views
    • 
    • CuseFan
    • July 24, 2025

25. Technical Corrections Bill Passed

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

26. plan termination

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

27. aftaps

    By Guest lip, September 22, 2008
    • 2 replies
    • 1k views
    • 
    • SoCalActuary
    • September 23, 2008

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

    By katieinny, October 22, 2019   

    • spouse predeceased
    • 4 replies
    • 1k views
    • 
    • david rigby
    • October 22, 2019

29. 2008 Minimum Funding

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

30. Example from Slide 19 of today's webcast

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

31. 415 & Plan Term

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

32. 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

33. troubled plan

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

34. Which salary to use when changing classifications

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

35. Irregularity in Election of Form of Benefit

    By Tax Geek, August 1, 2014
    • 3 replies
    • 1k views
    • 
    • Tax Geek
    • August 1, 2014

36. IRS Audit of a DB Plan

    By flosfur, January 29, 2004
    • 1 reply
    • 1k views
    • 
    • david rigby
    • January 29, 2004

37. Cash balance regs withdrawn

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

38. standing elections

    By Gary, March 28, 2011
    • 0 replies
    • 1k views
    • 
    • Gary
    • March 28, 2011

39. Asset Valuation Method

    By dmb, September 30, 2009
    • 3 replies
    • 1k views
    • 
    • david rigby
    • October 7, 2009

40. 2007 General Test Failure

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

41. 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

42. Deductible Contribution for Terminated PLan

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

43. Pension Funding

    By Belgarath, July 15, 2010
    • 2 replies
    • 1k views
    • 
    • SoCalActuary
    • July 15, 2010

44. 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

45. SIMPLE plan to qualified plan

    By Gary, December 9, 2009
    • 2 replies
    • 1k views
    • 
    • Bird
    • December 10, 2009

46. Do u have to switch to UC for a frozen DB Plan?

    By himt4, March 2, 2005
    • 1 reply
    • 1k views
    • 
    • david rigby
    • March 2, 2005

47. 2008 Schedule SB

    By mwyatt, March 13, 2009
    • 4 replies
    • 1k views
    • 
    • Guest
    • March 13, 2009

48. 2007 PBGC Schedule A

    By dmb, March 30, 2007
    • 1 reply
    • 1k views
    • 
    • SoCalActuary
    • March 30, 2007

49. Valaution & Sch B for the Year of Plan Termination

    By flosfur, August 10, 2004
    • 1 reply
    • 1k views
    • 
    • Blinky the 3-eyed Fish
    • August 10, 2004

50. lump sum available only for part of benefit

    By Guest meggie, September 2, 2004
    • 1 reply
    • 1k views
    • 
    • david rigby
    • September 2, 2004