Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. 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

2. Lumps Sums to Retirees

   By nancy, March 1, 2013
   • 3 replies
   • 1k views
   • 
   • david rigby
   • March 2, 2013

3. Funding Standards

   By Andy the Actuary, November 30, 2007
   • 1 reply
   • 1k views
   • 
   • tymesup
   • November 30, 2007

4. pension deductions and controlled group

   By Gary, January 31, 2013
   • 0 replies
   • 1k views
   • 
   • Gary
   • January 31, 2013

5. Actuarial Certification

   By SheilaD, July 22, 2010
   • 0 replies
   • 1k views
   • 
   • SheilaD
   • July 22, 2010

6. 2008 Recertification?

   By Guest DBStudentAct, September 16, 2009
   • 1 reply
   • 1k views
   • 
   • Effen
   • September 16, 2009

7. Limiting Compensation in Year Prior to Effective Date

   By emmetttrudy, September 11, 2014
   • 9 replies
   • 1k views
   • 
   • Effen
   • September 11, 2014

8. DB change of Sponsor to his New LLC

   By thepensionmaven, May 3, 2024
   • 2 replies
   • 1k views
   • 
   • truphao
   • May 3, 2024

9. HCE excluded from allocation

   By Jakyasar, November 22, 2023
   • 9 replies
   • 1k views
   • 
   • CuseFan
   • November 29, 2023

10. Cash Balance Pay Credit

    By retbenser, December 29, 2010
    • 2 replies
    • 1k views
    • 
    • retbenser
    • December 29, 2010

11. Minor as Pension Benefit Annuity Recipient

    By cwallace, August 4, 2021
    • 1 reply
    • 1k views
    • 
    • Peter Gulia
    • August 4, 2021

12. Reduction to 404 deduction limit for HCE amendments

    By AndrewM, February 7, 2025
    • 1 reply
    • 1k views
    • 
    • C. B. Zeller
    • February 7, 2025

13. Improper payout

    By ombskid, July 9, 2007
    • 1 reply
    • 1k views
    • 
    • SoCalActuary
    • July 9, 2007

14. MAP-21

    By Dougsbpc, February 5, 2014
    • 5 replies
    • 1k views
    • 
    • Effen
    • February 6, 2014

15. Incidental Benefits and Plan Performance

    By Guest Max Power, March 2, 2004
    • 1 reply
    • 1k views
    • 
    • Mike Preston
    • March 2, 2004

16. SFAS Interest Rates as of 6/30/2005

    By Guest BDZ, August 30, 2005
    • 0 replies
    • 1k views
    • 
    • Guest
    • August 30, 2005

17. Beneficiary Wants to Refuse Proceeds

    By Guest Mary Anna T. McCoy, CEBS, May 9, 2008
    • 2 replies
    • 1k views
    • 
    • masteff
    • May 9, 2008

18. Accred to Date Testing

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

19. Carryover Balance and 2008 Quarterlies

    By Guest mingblue, May 1, 2008
    • 1 reply
    • 1k views
    • 
    • Guest
    • May 13, 2008

20. Actuarial Resource

    By david rigby, September 8, 2003
    • 1 reply
    • 1k views
    • 
    • MGB
    • September 8, 2003

21. Insight Into the SE Tax - Schedule SE

    By ubermax, February 2, 2012
    • 0 replies
    • 1k views
    • 
    • ubermax
    • February 2, 2012

22. eoy val aftap for following year

    By Draper55, October 11, 2010
    • 1 reply
    • 1k views
    • 
    • Mike Preston
    • October 12, 2010

23. Terminated Plan Underfunded and one former owner is terminated

    By emmetttrudy, January 4, 2013
    • 1 reply
    • 1k views
    • 
    • Mike Preston
    • January 4, 2013

24. Pension Buy In - Credited Service

    By Zoraster, October 1, 2015
    • 2 replies
    • 1k views
    • 
    • Zoraster
    • November 9, 2015

25. pre-contributions in valuation and AFTAP

    By Audrey, June 27, 2024
    • 2 replies
    • 1k views
    • 
    • Audrey
    • June 28, 2024

26. cash balance

    By jkdoll2, May 10, 2010
    • 1 reply
    • 1k views
    • 
    • John Feldt ERPA CPC QPA
    • May 10, 2010

27. 415 limits

    By Belgarath, September 28, 2007
    • 2 replies
    • 1k views
    • 
    • Belgarath
    • September 28, 2007

28. Nondiscrimination with participant beyond NRA

    By FAPInJax, December 19, 2003
    • 0 replies
    • 1k views
    • 
    • FAPInJax
    • December 19, 2003

29. Plan obligations on 2009 Lump Sum Restrictions

    By Guest DBPension, April 2, 2009
    • 3 replies
    • 1k views
    • 
    • Andy the Actuary
    • April 2, 2009

30. 2024 Annual Funding Notices Due in 2025

    By Rick, January 31, 2025
    • 0 replies
    • 1k views
    • 
    • Rick
    • January 31, 2025

31. Participating employer/deduction issues

    By Belgarath, March 1, 2011
    • 3 replies
    • 1k views
    • 
    • Belgarath
    • March 1, 2011

32. Change Vesting Schedule

    By Cloudy, November 14, 2022
    • 8 replies
    • 1k views
    • 
    • CuseFan
    • November 16, 2022

33. Change Valuation Date

    By Rob P, September 10, 2009
    • 3 replies
    • 1k views
    • 
    • JAY21
    • September 10, 2009

34. Controlled Group?

    By figure 8, April 2, 2015
    • 3 replies
    • 1k views
    • 
    • figure 8
    • April 2, 2015

35. Section 404 Cost for DB Plan

    By flosfur, May 28, 2003
    • 2 replies
    • 1k views
    • 
    • flosfur
    • May 29, 2003

36. Missed Participants in a DB plan

    By Guest erepper, May 25, 2005
    • 1 reply
    • 1k views
    • 
    • david rigby
    • May 25, 2005

37. RMD's - what if employer didnt pay out in time?

    By Guest fcdeacy, June 28, 2004
    • 2 replies
    • 1k views
    • 
    • Blinky the 3-eyed Fish
    • June 29, 2004

38. Segment Rates for 1/1/2009 small DB valuation

    By carrots, April 24, 2009
    • 1 reply
    • 1k views
    • 
    • Andy the Actuary
    • April 24, 2009

39. Timing of contribution for fiscal year company in a controlled group with a calendar plan year

    By Guest Dressageho, July 15, 2009
    • 5 replies
    • 1k views
    • 
    • Blinky the 3-eyed Fish
    • July 27, 2009

40. Re: DB Plan T'ees' authority to fund benefit that only retirees will g

    By Guest songlaw, December 26, 2002
    • 0 replies
    • 1k views
    • 
    • Guest
    • December 26, 2002

41. Nondiscrimination Testing Floor Offset

    By Young Curmudgeon, October 22, 2010
    • 0 replies
    • 1k views
    • 
    • Young Curmudgeon
    • October 22, 2010

42. Nondiscrimination Question 410(b)

    By Mister Met, September 21, 2011
    • 3 replies
    • 1k views
    • 
    • AndyH
    • September 21, 2011

43. maximum funding % collectively bargained and non collectively bargained plans

    By abanky, November 12, 2008
    • 2 replies
    • 1k views
    • 
    • david rigby
    • November 12, 2008

44. SFAS 132 Interim Financial Reports

    By Guest BDZ, April 2, 2004
    • 2 replies
    • 1k views
    • 
    • Guest
    • April 5, 2004

45. Failure to include Schedule SB

    By JustMe, October 15, 2020
    • 5 replies
    • 1k views
    • 
    • Bob the Swimmer
    • October 18, 2020

46. Contribution in excess of Sole prop. Earned Income

    By AdKu, April 5, 2016   

    • Contrib in excess of Earning
    • Sole Prop.
    • 2 replies
    • 1k views
    • 
    • spiritrider
    • April 9, 2016

47. Defined Benefit Administrator

    By Guest DBDude, January 25, 2010
    • 2 replies
    • 1k views
    • 
    • Mike Preston
    • January 28, 2010

48. plan amendment

    By Gary, July 28, 2011
    • 3 replies
    • 1k views
    • 
    • Gary
    • July 28, 2011

49. S417 Applicable Rates for December 2007

    By flosfur, January 11, 2008
    • 4 replies
    • 1k views
    • 
    • zimbo
    • January 13, 2008

50. USERRA requires that military service be treated as service for the em

    By Guest pensione, February 10, 2003
    • 1 reply
    • 1k views
    • 
    • Guest
    • February 11, 2003