Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. merger of two plans

   By Dan, April 24, 2015   

   • merger
   • deduction
   • 1 reply
   • 1.9k views
   • 
   • david rigby
   • April 24, 2015

2. Voluntary Contributions Cause 415 excess

   By thepensionmaven, August 20, 2019
   • 1 reply
   • 451 views
   • 
   • Lou S.
   • August 20, 2019

3. Reduction of Accrued Benefit (but not by amendment)

   By Guest kjk, December 14, 2001
   • 1 reply
   • 1.9k views
   • 
   • david rigby
   • December 14, 2001

4. Withholding Default on Roth IRA Elections

   By Andy the Actuary, April 29, 2008
   • 1 reply
   • 1.3k views
   • 
   • GMK
   • April 29, 2008

5. Plan Term; allocations between HCE and Former HCE

   By JAY21, April 7, 2010
   • 1 reply
   • 1.3k views
   • 
   • David MacLennan
   • April 20, 2010

6. Plan Compensation

   By retbenser, February 27, 2013
   • 1 reply
   • 954 views
   • 
   • SoCalActuary
   • February 27, 2013

7. DB/DC Combo Limit Question

   By slburnett, December 2, 2015
   • 1 reply
   • 1.3k views
   • 
   • John Feldt ERPA CPC QPA
   • December 2, 2015

8. Cash Balance plan change in mortality table

   By AndrewM, June 3
   • 1 reply
   • 1.3k views
   • 
   • truphao
   • June 3

9. Schedule T

   By Guest Alwaysthinking, July 1, 2003
   • 1 reply
   • 929 views
   • 
   • flosfur
   • July 6, 2003

10. Question about QJSA rules and disability pension

    By mal, December 28, 2004
    • 1 reply
    • 1.2k views
    • 
    • Effen
    • December 29, 2004

11. QSLOB's

    By Belgarath, May 19, 2006
    • 1 reply
    • 1.3k views
    • 
    • JanetM
    • May 19, 2006

12. plant shutdown and accrued benefits

    By Guest Mr. Kite, July 26, 2007
    • 1 reply
    • 1.7k views
    • 
    • Guest
    • July 26, 2007

13. Example from Slide 19 of today's webcast

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

14. earned income and 401(k) deferrals

    By Draper55, August 26, 2010
    • 1 reply
    • 1.1k views
    • 
    • Blinky the 3-eyed Fish
    • August 26, 2010

15. Merger Question

    By ndj2377, February 25, 2015
    • 1 reply
    • 1.4k views
    • 
    • david rigby
    • February 25, 2015

16. Employee notification when PBGC variable premiums are required

    By richard, March 27, 2000
    • 1 reply
    • 1.4k views
    • 
    • Guest
    • March 27, 2000

17. lump sum payout from cash balance plan

    By Gary, July 20, 2000
    • 1 reply
    • 1.8k views
    • 
    • Guest
    • July 20, 2000

18. Cash Balance Plans

    By abanky, November 25, 2003
    • 1 reply
    • 1.1k views
    • 
    • Blinky the 3-eyed Fish
    • November 25, 2003

19. Ike and 412 minimum funding deadline

    By Guest esaade, September 22, 2008
    • 1 reply
    • 1.2k views
    • 
    • david rigby
    • September 22, 2008

20. Question on valuation date change

    By Guest Doogie61, November 13, 2009
    • 1 reply
    • 1k views
    • 
    • JAY21
    • November 13, 2009

21. Deductible Contribution for Terminated PLan

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

22. 412i proposed Regs are out

    By mwyatt, February 13, 2004
    • 1 reply
    • 1.2k views
    • 
    • Effen
    • February 13, 2004

23. Late quarterly contributions shown on Schedule SB

    By TJM, August 1, 2018
    • 1 reply
    • 937 views
    • 
    • figure 8
    • August 1, 2018

24. Accred to Date Testing

    By dmb, March 31, 2004
    • 1 reply
    • 1k views
    • 
    • AndyH
    • March 31, 2004

25. Cash Balance Suspension of Benefits, Actuarial Adjustment

    By Guest aciepluch, March 24, 2006
    • 1 reply
    • 1.8k views
    • 
    • Guest
    • March 24, 2006

26. DB Annual Funding Valuations

    By JAY21, August 26, 2010
    • 1 reply
    • 1k views
    • 
    • Mike Preston
    • August 26, 2010

27. Annual Funding Notice - terminated plan

    By Dinosaur, June 26, 2009
    • 1 reply
    • 1.2k views
    • 
    • Andy the Actuary
    • June 26, 2009

28. QPSA - participants' notice

    By AdKu, June 24, 2019
    • 1 reply
    • 1.2k views
    • 
    • Bird
    • June 24, 2019

29. Defined Benefit/Money Purchase combo

    By Lynn Campbell, January 20, 1999
    • 1 reply
    • 1.8k views
    • 
    • Lorraine Dorsa
    • January 20, 1999

30. PBGC Interest Rates

    By david rigby, April 10, 2003
    • 1 reply
    • 1.5k views
    • 
    • MGB
    • April 10, 2003

31. Quarterly contributions for Short plan year

    By Guest shronesz, May 2, 2003
    • 1 reply
    • 1k views
    • 
    • Blinky the 3-eyed Fish
    • May 2, 2003

32. 436 Restrictions for a frozen plan

    By mwyatt, July 24, 2008
    • 1 reply
    • 2k views
    • 
    • Andy the Actuary
    • July 24, 2008

33. Credit Balance Adjusted by Investment Return

    By Guest DCquestioner, March 12, 2009
    • 1 reply
    • 954 views
    • 
    • Andy the Actuary
    • March 12, 2009

34. Sole-Prop Non-Deductible Contributions

    By Rob P, July 29, 2009
    • 1 reply
    • 914 views
    • 
    • Andy the Actuary
    • July 29, 2009

35. DB for self employed who has 403(b)

    By Guest kprhok, September 22, 2009
    • 1 reply
    • 871 views
    • 
    • david rigby
    • September 22, 2009

36. 5310 Determination Letter Upon Termination of Cash Balance Plan

    By Guest num1, January 2, 2003
    • 1 reply
    • 1.5k views
    • 
    • MGB
    • January 3, 2003

37. Underfunded DB Plan

    By nancy, January 27, 2004
    • 1 reply
    • 1.2k views
    • 
    • FAPInJax
    • January 28, 2004

38. Individual Aggregate to Unit Credit

    By Guest mingblue, April 30, 2008
    • 1 reply
    • 1.1k views
    • 
    • Effen
    • May 1, 2008

39. Another PPA anomaly

    By FAPInJax, May 29, 2009
    • 1 reply
    • 994 views
    • 
    • Guest
    • May 29, 2009

40. Best Practices for Actuarial Equivalence Study?

    By Centerstage, August 22, 2019   

    • defined beneift
    • actuarial equivalent
    • (and 1 more)

      Tagged with:

      • defined beneift
      • actuarial equivalent
      • law suit
    • 1 reply
    • 683 views
    • 
    • CuseFan
    • August 22, 2019

41. Actuarial increases for working beyond age 65, where there is a prior

    By Gary, April 6, 2000
    • 1 reply
    • 2k views
    • 
    • richard
    • April 7, 2000

42. 2008 PLR on transfer of surplus assets

    By Guest MAO, November 13, 2009
    • 1 reply
    • 1.1k views
    • 
    • jpod
    • November 13, 2009

43. Remedy for delay to put retirees in pay status

    By Trisports, August 4, 2017   

    • vcp
    • 1 reply
    • 713 views
    • 
    • david rigby
    • August 4, 2017

44. What is a 414(k) account?

    By Guest, January 12, 2001
    • 1 reply
    • 13.4k views
    • 
    • David MacLennan
    • January 14, 2001

45. PBGC male mortality?

    By Gary, February 1, 2001
    • 1 reply
    • 1.8k views
    • 
    • david rigby
    • February 1, 2001

46. Participant Count For DREC

    By Guest merlin, September 27, 2002
    • 1 reply
    • 1.2k views
    • 
    • Mike Preston
    • September 28, 2002

47. Cash Balance- 414(k)

    By Randy Watson, October 25, 2011
    • 1 reply
    • 3k views
    • 
    • mbozek
    • October 25, 2011

48. Automatic Approval of Funding Method Change For Takeover

    By Andy the Actuary, January 6, 2015
    • 1 reply
    • 1.1k views
    • 
    • Calavera
    • January 6, 2015

49. Revenue Procedure That specified assuming same hours as prior year

    By Tedterrific, December 7, 2020   

    • valuation assumptions
    • 1 reply
    • 764 views
    • 
    • Effen
    • December 8, 2020

50. Regarding the conversion of Rockwell retirement plan into the Boeing P

    By Guest mikeythefool, April 3, 2000
    • 1 reply
    • 3.1k views
    • 
    • IRC401
    • April 9, 2000