Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Valuing pension annuities using an annuity certain payable for life expectancy

   By Guest Navysalad, June 20, 2005
   • 14 replies
   • 3.2k views
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   • SoCalActuary
   • June 21, 2005

2. Top 25 LS Payout restrictions for a frozen db plan

   By Guest GaryGaryGary, July 17, 2008
   • 7 replies
   • 3.2k views
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   • WDIK
   • July 17, 2008

3. MPPP - Expenses for Purchase of Annuities

   By J. Bringhurst, August 29, 2002
   • 21 replies
   • 3.2k views
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   • J. Bringhurst
   • September 4, 2002

4. CBO Estimates

   By SoCalActuary, August 24, 2006
   • 21 replies
   • 3.2k views
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   • SoCalActuary
   • August 28, 2006

5. DB plan not subject to ERISA Title IV PBGC

   By John Feldt ERPA CPC QPA, May 29, 2008
   • 2 replies
   • 3.2k views
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   • John Feldt ERPA CPC QPA
   • May 30, 2008

6. What is the lump sum limit for 436(d)(5) restriction?

   By david rigby, July 20, 2009
   • 9 replies
   • 3.2k views
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   • John Feldt ERPA CPC QPA
   • July 23, 2009

7. Normal Retirement Age

   By SteveH, October 18, 2005
   • 4 replies
   • 3.2k views
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   • david rigby
   • October 19, 2005

8. Limitations On Funding In Years After Formula Was Amended Upwards

   By mming, November 4, 2009
   • 8 replies
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   • david rigby
   • December 30, 2009

9. 401(h) reversion

   By Guest Steve C, April 1, 2004
   • 2 replies
   • 3.2k views
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   • Peter Gulia
   • October 16, 2015

10. Life Insurance in Cash Balance Plan

    By Old Reliable, November 29, 2023
    • 12 replies
    • 3.2k views
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    • Jakyasar
    • December 11, 2023

11. In service distibutions to rehired retiree

    By AndyH, February 15, 2002
    • 6 replies
    • 3.2k views
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    • david rigby
    • February 15, 2002

12. How do break in service rules apply to service pre-ERISA?

    By chris, March 13, 2000
    • 3 replies
    • 3.2k views
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    • chris
    • March 16, 2000

13. Can employer consider the larger benefits provided under a plan to older employees when negotiating salary? Age discrimination?

    By WDIK, December 2, 2003
    • 6 replies
    • 3.2k views
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    • WDIK
    • December 4, 2003

14. Maximum Permitted Disparity

    By Guest pension222, January 24, 2003
    • 4 replies
    • 3.2k views
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    • Guest
    • January 27, 2003

15. History of Pensions

    By Gary, November 22, 2000
    • 9 replies
    • 3.2k views
    • 
    • Guest
    • December 4, 2000

16. RMD in year of Plan Termination

    By Guest naveen, November 1, 2010
    • 7 replies
    • 3.2k views
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    • YankeeFan
    • December 14, 2010

17. 412(e)3 Plans

    By jkdoll2, March 10, 2011
    • 8 replies
    • 3.2k views
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    • Guest
    • June 24, 2011

18. Life in Prison

    By Guest The Pension Kid, September 14, 2005
    • 7 replies
    • 3.2k views
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    • chris
    • September 15, 2005

19. 5330/Funding deficiency penalties-how to minimize

    By AndyH, April 4, 2007
    • 14 replies
    • 3.2k views
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    • AndyH
    • April 5, 2007

20. Reduction of Lump Sum benefits

    By Guest jhengle, August 28, 1998
    • 1 reply
    • 3.2k views
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    • Wessex
    • September 1, 1998

21. Applying 401(a)(26)

    By Guest mike0355, February 29, 2012
    • 8 replies
    • 3.2k views
    • 
    • Andy the Actuary
    • February 29, 2012

22. Immediate Lump Sums and the QJSA

    By John Feldt ERPA CPC QPA, September 13, 2006
    • 3 replies
    • 3.2k views
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    • John Feldt ERPA CPC QPA
    • September 13, 2006

23. Need copy of rev ruling 71-446

    By Gary, October 24, 2000
    • 5 replies
    • 3.2k views
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    • Gary
    • October 25, 2000

24. Pbgc small employer cap

    By SSRRS, September 12, 2019
    • 4 replies
    • 3.2k views
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    • SSRRS
    • September 15, 2019

25. 415 Limit with respect to MASD's

    By Blinky the 3-eyed Fish, July 12, 2007
    • 13 replies
    • 3.2k views
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    • David MacLennan
    • July 24, 2007

26. Excel Custom Functions for PPA Annuity Factors

    By Guest Doug Goelz, December 20, 2009
    • 0 replies
    • 3.2k views
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    • Guest
    • December 20, 2009

27. Pension Account

    By Gary, July 28, 2005
    • 8 replies
    • 3.2k views
    • 
    • ljr
    • August 2, 2005

28. 401(a)(26) -- meaningful benefits

    By akollman06, October 9, 2018   

    • 401(a)(26)
    • 10 replies
    • 3.2k views
    • 
    • Audrey
    • June 17, 2024

29. PBGC electronic form filing

    By Gary, August 31, 2006
    • 9 replies
    • 3.2k views
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    • Guest
    • October 10, 2006

30. Required Minimum Distributions from DB Plan

    By Gary, May 26, 2004
    • 8 replies
    • 3.2k views
    • 
    • Guest
    • June 8, 2004

31. ERISA 101(j) Notice

    By John Feldt ERPA CPC QPA, November 27, 2007
    • 2 replies
    • 3.2k views
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    • John Feldt ERPA CPC QPA
    • November 27, 2007

32. Plan Freeze

    By Gary, February 12, 2009
    • 14 replies
    • 3.2k views
    • 
    • Guest
    • February 23, 2009

33. lump sum distributions

    By Gary, November 4, 1998
    • 7 replies
    • 3.2k views
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    • Gary
    • November 6, 1998

34. Turnover table

    By FAPInJax, July 30, 2004
    • 7 replies
    • 3.2k views
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    • AndyH
    • November 28, 2014

35. DB/DC Testing and Permitted Disparity

    By AndyH, February 25, 2010
    • 14 replies
    • 3.2k views
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    • AndyH
    • March 2, 2010

36. db dc combo and top heavy

    By Tom Poje, July 7, 2005
    • 7 replies
    • 3.2k views
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    • Blinky the 3-eyed Fish
    • July 8, 2005

37. Correction for not Crediting Service?

    By Guest kjk, April 4, 2002
    • 20 replies
    • 3.2k views
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    • Mike Preston
    • April 9, 2002

38. General Tested Plans and "Fresh Start" rules

    By AndyH, July 1, 2002
    • 8 replies
    • 3.2k views
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    • AndyH
    • July 12, 2002

39. What is PBGC mortality table?

    By Gary, November 7, 2000
    • 0 replies
    • 3.2k views
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    • Gary
    • November 7, 2000

40. RMDs based on final regs

    By Gary, October 18, 2006
    • 13 replies
    • 3.2k views
    • 
    • flosfur
    • November 15, 2006

41. Cash Balance Market Rate of Return

    By Dennis Povloski, January 3, 2008
    • 5 replies
    • 3.2k views
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    • Effen
    • January 8, 2008

42. Cash Balance and RMDs

    By rcline46, March 14, 2012
    • 6 replies
    • 3.2k views
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    • frizzyguy
    • March 14, 2012

43. Funding for lump sum at 415 limit under PPA

    By Blinky the 3-eyed Fish, July 7, 2008
    • 14 replies
    • 3.1k views
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    • tymesup
    • September 4, 2008

44. WRERA Amendment

    By Dougsbpc, February 17, 2009
    • 6 replies
    • 3.1k views
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    • SoCalActuary
    • February 17, 2009

45. Minimum funding due date 9/15 or 9/17?

    By AndyH, September 13, 2001
    • 11 replies
    • 3.1k views
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    • david rigby
    • September 17, 2001

46. Final Average Salary

    By Guest Richard Scheer, September 25, 2001
    • 12 replies
    • 3.1k views
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    • Guest
    • September 26, 2001

47. Involuntary Distribution Provision: GATT Requirements

    By Guest BJGrenier, April 4, 2001
    • 10 replies
    • 3.1k views
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    • Guest
    • April 18, 2001

48. Enrolled Actuary Gray Books

    By Guest laura2, December 16, 1999
    • 3 replies
    • 3.1k views
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    • david rigby
    • July 28, 2003

49. Front-loaded Funding – Defined Benefit Plan

    By Pete, September 20, 2020
    • 5 replies
    • 3.1k views
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    • Mike Preston
    • September 21, 2020

50. FASB attributable benefits

    By FAPInJax, August 29, 2005
    • 10 replies
    • 3.1k views
    • 
    • david rigby
    • September 12, 2005