Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Neglected 412(i) plan

   By Guest lerieleech, December 19, 2007
   • 3 replies
   • 1k views
   • 
   • Guest
   • December 21, 2007

2. Annual Funding Notice for a Terminated DB Plan

   By Guest NPS Darren, September 22, 2009
   • 1 reply
   • 1k views
   • 
   • Effen
   • September 23, 2009

3. HR 4126 - Bill to prohibit cross-testing

   By Guest careful1, December 2, 2009
   • 0 replies
   • 1k views
   • 
   • Guest
   • December 2, 2009

4. 11(g) Amendment

   By Dougsbpc, March 3, 2010
   • 1 reply
   • 1k views
   • 
   • Andy the Actuary
   • March 3, 2010

5. RMD Start Date

   By emmetttrudy, January 13, 2020
   • 3 replies
   • 1k views
   • 
   • C. B. Zeller
   • January 13, 2020

6. Amendment to HCEs within 2 years and 404 limit

   By AndyH, July 24, 2014
   • 1 reply
   • 1k views
   • 
   • tymesup
   • July 30, 2014

7. PBGC issues Quarterly Contribution notice relief

   By JAY21, May 1, 2009
   • 0 replies
   • 1k views
   • 
   • JAY21
   • May 1, 2009

8. Controlled group attribution

   By himt4, July 6, 2015   

   • controlled
   • group
   • (and 3 more)

     Tagged with:

     • controlled
     • group
     • attribution
     • citizen
     • foreign
   • 1 reply
   • 1k views
   • 
   • Mike Preston
   • July 6, 2015

9. Non-spouse beneficiary rules under PPA

   By Guest Peggy806, January 9, 2009
   • 1 reply
   • 1k views
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   • J Simmons
   • January 9, 2009

10. Funding Method Changes

    By Guest Kline28, April 22, 2003
    • 2 replies
    • 1k views
    • 
    • david rigby
    • April 22, 2003

11. 80% AFTAP Liability ?

    By Guest DBPension, October 31, 2009
    • 2 replies
    • 1k views
    • 
    • Effen
    • November 2, 2009

12. Accrual in Year of Termination

    By Dougsbpc, May 21, 2012
    • 3 replies
    • 1k views
    • 
    • Dougsbpc
    • May 23, 2012

13. plan termination

    By Guest basilb, August 11, 2010
    • 1 reply
    • 1k views
    • 
    • Andy the Actuary
    • August 11, 2010

14. Deduction and timing

    By John Feldt ERPA CPC QPA, April 18, 2008
    • 1 reply
    • 1k views
    • 
    • SoCalActuary
    • April 18, 2008

15. DB/DC and Minimum Gateway

    By Dougsbpc, June 25, 2009
    • 1 reply
    • 1k views
    • 
    • AndyH
    • June 25, 2009

16. Quarterly Contributions

    By Andy the Actuary, April 7, 2008
    • 1 reply
    • 1k views
    • 
    • mwyatt
    • April 10, 2008

17. Section 72(d)

    By abanky, October 26, 2006
    • 0 replies
    • 1k views
    • 
    • abanky
    • October 26, 2006

18. Reducing owner's benefit

    By dmb, March 12, 2003
    • 2 replies
    • 1k views
    • 
    • dmb
    • March 12, 2003

19. Long Term Healthcare

    By Guest skc, September 2, 2008
    • 4 replies
    • 1k views
    • 
    • GBurns
    • September 3, 2008

20. Cash Balance Formula Question

    By metsfan026, August 16, 2023
    • 7 replies
    • 1k views
    • 
    • Lou S.
    • August 16, 2023

21. High 25 Lump Sum Restriction for Terminating Plan?

    By hollywood, June 13, 2019
    • 2 replies
    • 1k views
    • 
    • CuseFan
    • June 13, 2019

22. Form 8955-SSA

    By AdKu, June 2, 2017
    • 2 replies
    • 1k views
    • 
    • AdKu
    • June 2, 2017

23. Another PPA anomaly

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

24. 415 Final Regulations and Conversion to Multiemployer Plan

    By Guest dsw, September 4, 2007
    • 0 replies
    • 1k views
    • 
    • Guest
    • September 4, 2007

25. Deceased participant w/ remaining non-taxable base

    By Guest MikeH, April 1, 2003
    • 2 replies
    • 1k views
    • 
    • david rigby
    • April 3, 2003

26. Annual Funding Notice Supplement

    By Andy the Actuary, March 18, 2013
    • 1 reply
    • 1k views
    • 
    • Hojo
    • March 18, 2013

27. Tax on reversions per Section 4980 -- Handling unallocated amounts until termination of a replacement plan

    By Draper55, December 29, 2020
    • 5 replies
    • 1k views
    • 
    • Dave Baker
    • December 31, 2020

28. Disqualified alleged qualified plan

    By Gary, June 11, 2008
    • 1 reply
    • 1k views
    • 
    • david rigby
    • June 11, 2008

29. Deductible Contribution to DB plan after year of plan termination

    By YankeeFan, December 23, 2010
    • 1 reply
    • 1k views
    • 
    • SoCalActuary
    • December 23, 2010

30. New Supreme Ct Cash Balance and SPD opinion - Cigna v Amara

    By Guest SuzanneW, May 16, 2011
    • 0 replies
    • 1k views
    • 
    • Guest
    • May 16, 2011

31. Estate Payment Potential Issue

    By Guest mmaggs, April 24, 2013
    • 3 replies
    • 1k views
    • 
    • david rigby
    • April 26, 2013

32. Maximum monthly benefit, Retirement age 55, as of 12/31/11

    By RayJJohnsonJr, March 26, 2012
    • 4 replies
    • 1k views
    • 
    • RayJJohnsonJr
    • March 26, 2012

33. Plan Amendment Logistics

    By Gary, May 4, 2009
    • 1 reply
    • 1k views
    • 
    • Blinky the 3-eyed Fish
    • May 4, 2009

34. Latest on release of 412(i) regs, (that I've seen) for those who are interested

    By Belgarath, February 3, 2004
    • 0 replies
    • 1k views
    • 
    • Belgarath
    • February 3, 2004

35. 2009 AFTAP Certification

    By Andy the Actuary, October 27, 2008
    • 1 reply
    • 1k views
    • 
    • Andy the Actuary
    • October 27, 2008

36. Benefit Statements

    By dmb, January 4, 2007
    • 0 replies
    • 1k views
    • 
    • dmb
    • January 4, 2007

37. Determination Letter Request

    By ac, September 11, 2009
    • 3 replies
    • 1k views
    • 
    • Guest
    • September 12, 2009

38. High-3 415 Limit

    By JAY21, October 7, 2009
    • 1 reply
    • 1k views
    • 
    • David MacLennan
    • October 7, 2009

39. First Year Cash Balance Contribution

    By Penman2006, February 13, 2009
    • 2 replies
    • 1k views
    • 
    • Penman2006
    • February 14, 2009

40. Partial Plan Termination

    By JAY21, March 9, 2010
    • 1 reply
    • 1k views
    • 
    • Andy the Actuary
    • March 9, 2010

41. Sale of Ins. Policy to Participant

    By Randy Watson, June 30, 2009
    • 2 replies
    • 1k views
    • 
    • SoCalActuary
    • June 30, 2009

42. Restricted Payment Issue - Assets at MVA or AVA?

    By AndyH, May 19, 2004
    • 1 reply
    • 1k views
    • 
    • Blinky the 3-eyed Fish
    • May 19, 2004

43. Should Accrued Interest be included in actuarial asset?

    By Audrey, February 18, 2025
    • 4 replies
    • 1k views
    • 
    • Audrey
    • February 18, 2025

44. New Plan - First Year Funding Inflexibility

    By carrots, October 30, 2008
    • 2 replies
    • 1k views
    • 
    • david rigby
    • October 30, 2008

45. QPSA: def of "earliest retirement age"

    By roy819, November 6, 2018
    • 2 replies
    • 1k views
    • 
    • C. B. Zeller
    • December 13, 2018

46. Is a lump sum an annuity purchase?

    By tuni88, March 17, 2009
    • 3 replies
    • 1k views
    • 
    • AndyH
    • March 18, 2009

47. Plan Aggregation and timing of contributions

    By AndyH, January 27, 2010
    • 4 replies
    • 1k views
    • 
    • AndyH
    • February 5, 2010

48. Roth IRA

    By carrots, January 6, 2010
    • 1 reply
    • 1k views
    • 
    • Guest
    • January 6, 2010

49. 2009 RMDs

    By Gary, February 12, 2009
    • 3 replies
    • 1k views
    • 
    • Mike Preston
    • February 26, 2009

50. Non discrimination compensation in controlled group

    By Gary, July 18, 2007
    • 1 reply
    • 1k views
    • 
    • Gary
    • July 18, 2007