Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. ASPPA DB Webcourse

   By DMcGovern, August 16, 2011
   • 0 replies
   • 1k views
   • 
   • DMcGovern
   • August 16, 2011

2. Annual Funding Notice $50 Million or Not?

   By Just Me, April 9, 2013
   • 2 replies
   • 1k views
   • 
   • Just Me
   • April 10, 2013

3. DB Plan - one lifer - decides to roll over the assets without consulting anyone

   By Jakyasar, February 8, 2023
   • 11 replies
   • 1k views
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   • Jakyasar
   • February 9, 2023

4. Eligibility Question

   By emmetttrudy, June 4, 2009
   • 2 replies
   • 1k views
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   • tymesup
   • June 8, 2009

5. Annual Funding Notice

   By DL1215, March 14, 2018   

   • plan merger
   • 3 replies
   • 1k views
   • 
   • DL1215
   • March 19, 2018

6. Sch SB - Change in lookback month

   By retbenser, June 30, 2011
   • 3 replies
   • 1k views
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   • Dinosaur
   • July 1, 2011

7. Quarterly Contributions

   By Guest D450, June 27, 2008
   • 2 replies
   • 1k views
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   • Guest
   • June 27, 2008

8. Restriction Question

   By Penman2006, March 11, 2008
   • 1 reply
   • 1k views
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   • Effen
   • March 11, 2008

9. PEO

   By SSRRS, June 6, 2023
   • 3 replies
   • 999 views
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   • CuseFan
   • June 7, 2023

10. db accrual contingent on 403(b) deferral.Can you do this?

    By Effen, December 30, 2003
    • 0 replies
    • 999 views
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    • Effen
    • December 30, 2003

11. 5500 Filing Extension Date

    By Pension RC, March 22, 2016
    • 3 replies
    • 999 views
    • 
    • Lou S.
    • March 22, 2016

12. DB-403b testing

    By dmb, September 28, 2011
    • 1 reply
    • 999 views
    • 
    • AndyH
    • September 28, 2011

13. CB Plan - interest crediting upon termination

    By Jakyasar, November 21, 2024
    • 7 replies
    • 999 views
    • 
    • Jakyasar
    • November 22, 2024

14. change in valuation date 2011

    By abanky, April 27, 2011
    • 4 replies
    • 998 views
    • 
    • abanky
    • May 2, 2011

15. New funding deficiency and excise taxes

    By rcline46, November 10, 2010
    • 1 reply
    • 998 views
    • 
    • david rigby
    • November 10, 2010

16. Puerto Rico - pension plan termination

    By DL1215, October 30, 2017
    • 1 reply
    • 998 views
    • 
    • Effen
    • October 30, 2017

17. Proposed FASB Disclosure Requirements for DB Plans

    By Guest blackdo2, November 5, 2003
    • 0 replies
    • 998 views
    • 
    • Guest
    • November 5, 2003

18. Annual Funding Notice

    By Guest pcohen, March 27, 2009
    • 0 replies
    • 997 views
    • 
    • Guest
    • March 27, 2009

19. Purchasing Additional Benefit Service

    By RCK, February 25, 2005
    • 2 replies
    • 997 views
    • 
    • Guest
    • February 25, 2005

20. Plan Expenses added to TNC

    By nancy, August 28, 2009
    • 4 replies
    • 997 views
    • 
    • david rigby
    • August 29, 2009

21. Protected Benefits

    By Gary, December 10, 2008
    • 2 replies
    • 997 views
    • 
    • AndyH
    • December 11, 2008

22. Allocation of excess assets in QRP

    By Bri, December 16, 2024
    • 4 replies
    • 996 views
    • 
    • Artie M
    • December 18, 2024

23. Includible Contributions and 2008/2009

    By AndyH, July 22, 2009
    • 4 replies
    • 996 views
    • 
    • AndyH
    • July 23, 2009

24. General Testing of aggregated DB/DC plans

    By flosfur, June 30, 2005
    • 0 replies
    • 996 views
    • 
    • flosfur
    • June 30, 2005

25. Shortfall amortization election

    By Guest kmvr, January 23, 2012
    • 1 reply
    • 996 views
    • 
    • Effen
    • January 23, 2012

26. Paired Plan - Form 5307

    By retbenser, April 14, 2011
    • 1 reply
    • 995 views
    • 
    • John Feldt ERPA CPC QPA
    • April 14, 2011

27. Can a DB plan sell employer securities to the employer?

    By Scott, July 29, 2010
    • 0 replies
    • 995 views
    • 
    • Scott
    • July 29, 2010

28. May I count YOS for accrual purposes?

    By Jakyasar, June 24, 2020
    • 10 replies
    • 995 views
    • 
    • Jakyasar
    • July 22, 2020

29. Actuarial Outpost

    By BG5150, September 15, 2020
    • 6 replies
    • 994 views
    • 
    • BG5150
    • September 17, 2020

30. charging for VT pension plan benefit statements

    By TPApril, April 18, 2023
    • 9 replies
    • 994 views
    • 
    • Paul I
    • April 19, 2023

31. Funding under PPA 06

    By Guest lerieleech, November 20, 2007
    • 2 replies
    • 994 views
    • 
    • mwyatt
    • November 21, 2007

32. 401a26 and 11-g question

    By Jakyasar, April 2, 2025
    • 2 replies
    • 994 views
    • 
    • David D
    • April 3, 2025

33. Separate Interest Annuity in Cash Balance Plan

    By fmsinc, July 11, 2019
    • 2 replies
    • 994 views
    • 
    • fmsinc
    • July 11, 2019

34. Schedule SB questions (Part 2)

    By dmb, October 7, 2010
    • 0 replies
    • 994 views
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    • dmb
    • October 7, 2010

35. Plan Sponsored by More than One Company

    By Gary, April 12, 2008
    • 2 replies
    • 994 views
    • 
    • Gary
    • April 15, 2008

36. Match in Cash Balance based on 403(b) deferral

    By Guest Grant, July 14, 2008
    • 0 replies
    • 993 views
    • 
    • Guest
    • July 14, 2008

37. ERISA bonding for plan with less than 10 participants

    By Gary, April 7, 2010
    • 0 replies
    • 993 views
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    • Gary
    • April 7, 2010

38. DB Gov't "pick-up" Plan; 401(k) impact

    By JAY21, August 24, 2004
    • 1 reply
    • 993 views
    • 
    • SoCalActuary
    • August 24, 2004

39. APR at age 65 if Actuarial Assumption are 1994 GAM without setback, pre/post 7% and 5%

    By AdKu, November 12, 2018
    • 5 replies
    • 992 views
    • 
    • AdKu
    • November 14, 2018

40. top heavy for ER with Two plans

    By Earl, March 17, 2004
    • 2 replies
    • 992 views
    • 
    • Earl
    • March 18, 2004

41. Top-heavy accruals continuing after the plan falls below 60%

    By My 2 cents, July 16, 2013
    • 4 replies
    • 992 views
    • 
    • My 2 cents
    • July 22, 2013

42. Request to IRS for requesting change in asset method

    By LarryDavid, September 8, 2011
    • 1 reply
    • 991 views
    • 
    • Effen
    • September 9, 2011

43. What Is A Plan Termination

    By Andy the Actuary, June 22, 2010
    • 2 replies
    • 991 views
    • 
    • Andy the Actuary
    • June 22, 2010

44. Determining HC employees

    By fiona1, April 20, 2004
    • 1 reply
    • 991 views
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    • Mike Preston
    • April 21, 2004

45. Discrimination Testing for fomer employees/HCEs

    By AndyH, September 9, 2004
    • 0 replies
    • 991 views
    • 
    • AndyH
    • September 9, 2004

46. 2008 Assets For PBGC Premium Calculation

    By Andy the Actuary, August 26, 2008
    • 0 replies
    • 991 views
    • 
    • Andy the Actuary
    • August 26, 2008

47. Big Thank You to Lois!

    By Effen, July 20, 2025
    • 1 reply
    • 991 views
    • 
    • Lois Baker
    • July 20, 2025

48. CBP Comp Definition

    By Cloudy, January 20, 2015
    • 1 reply
    • 991 views
    • 
    • Effen
    • January 21, 2015

49. PBGC Covered?

    By stbennet, March 1, 2011
    • 0 replies
    • 991 views
    • 
    • stbennet
    • March 1, 2011

50. Accrual classes by name

    By John Feldt ERPA CPC QPA, November 2, 2010
    • 0 replies
    • 991 views
    • 
    • John Feldt ERPA CPC QPA
    • November 2, 2010