Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Reminder notice of tax withholding

   By david rigby, January 22, 2024
   • 1 reply
   • 537 views
   • 
   • C. B. Zeller
   • January 22, 2024

2. IRC Section 411(b)(1)(H) issue.

   By Guest janie, September 13, 2000
   • 1 reply
   • 3.7k views
   • 
   • Guest
   • September 14, 2000

3. Protected Benefits & PIA Offset DB Plan

   By Guest Grumpy456, August 4, 2006
   • 1 reply
   • 3k views
   • 
   • david rigby
   • August 4, 2006

4. ERISA FFL with term cost

   By Guest GMP, May 30, 2007
   • 1 reply
   • 1.2k views
   • 
   • david rigby
   • May 31, 2007

5. DB distribution

   By retbenser, November 24, 2010
   • 1 reply
   • 879 views
   • 
   • ScottR
   • December 1, 2010

6. Anti-Cutback Rules as applied to DB Plans?

   By Guest Mike Pazzo, April 4, 2001
   • 1 reply
   • 1.4k views
   • 
   • Guest
   • April 5, 2001

7. Foreign owned California corp

   By flosfur, July 29, 2004
   • 1 reply
   • 937 views
   • 
   • Belgarath
   • July 29, 2004

8. Carryover Balance and Prefunding Balance

   By tuni88, February 21, 2009
   • 1 reply
   • 1.8k views
   • 
   • SoCalActuary
   • February 21, 2009

9. Different Vesting Rules Within Plan

   By Fielding Mellish, January 13, 2017
   • 1 reply
   • 659 views
   • 
   • Lou S.
   • January 13, 2017

10. Accrued to Date Method - Testing Service

    By Guest Scott McHenry, September 30, 2002
    • 1 reply
    • 2.4k views
    • 
    • AndyH
    • October 2, 2002

11. GASB 27 - short fiscal year

    By Guest KennyH, January 29, 2009
    • 1 reply
    • 861 views
    • 
    • david rigby
    • January 29, 2009

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

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

13. RPA Amendments - Gaat Legislation 1994

    By Guest jhengle, March 27, 1999
    • 1 reply
    • 1.6k views
    • 
    • david rigby
    • March 29, 1999

14. Amending SPD

    By Guest Donaldson, October 17, 2003
    • 1 reply
    • 1k views
    • 
    • Guest
    • October 29, 2003

15. Safe-Harbor Rate for Interest Credits

    By Christine Roberts, August 1, 2007
    • 1 reply
    • 1.6k views
    • 
    • Guest
    • August 1, 2007

16. Cash-Balance Plans

    By JAY21, November 22, 2013   

    • Interest = Actual Return
    • 1 reply
    • 1.1k views
    • 
    • Grendel77
    • November 23, 2013

17. S Corp establishing a DB plan for corporate owners to avoid capital ga

    By KJohnson, May 18, 2000
    • 1 reply
    • 2k views
    • 
    • Lorraine Dorsa
    • May 22, 2000

18. Cash balance regs withdrawn

    By KJohnson, June 15, 2004
    • 1 reply
    • 1k views
    • 
    • MGB
    • June 15, 2004

19. 415 Limitations

    By Guest Scott0609, May 5, 2008
    • 1 reply
    • 1.2k views
    • 
    • eeyore
    • May 5, 2008

20. AFNs and missed quarterlies

    By Effen, August 31, 2010
    • 1 reply
    • 1.2k views
    • 
    • AndyH
    • August 31, 2010

21. Content of 204(h) Notice

    By Gary, May 15, 2000
    • 1 reply
    • 1.7k views
    • 
    • Lorraine Dorsa
    • May 22, 2000

22. Monkeys...

    By Guest Donkey Kong, November 17, 2006
    • 1 reply
    • 1.1k views
    • 
    • AndyH
    • November 17, 2006

23. Non Discrimination

    By Gary, April 3, 2008
    • 1 reply
    • 947 views
    • 
    • Mike Preston
    • April 3, 2008

24. AFTAP certification for new 1 person plan

    By Calavera, July 29, 2008
    • 1 reply
    • 1.1k views
    • 
    • Blinky the 3-eyed Fish
    • July 29, 2008

25. Statistics on Defined Benefit Plans by Industry

    By Guest kp, January 14, 1999
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • April 5, 1999

26. Multiple Employer Plans

    By Guest Donaldson, February 20, 2003
    • 1 reply
    • 1.7k views
    • 
    • Ron Snyder
    • February 21, 2003

27. lump sum distribution

    By Guest josephr, March 9, 2007
    • 1 reply
    • 1.1k views
    • 
    • SoCalActuary
    • March 9, 2007

28. AFTAP < 60%

    By emmetttrudy, November 17, 2009
    • 1 reply
    • 1.2k views
    • 
    • Effen
    • November 18, 2009

29. Early Participation Rule AKA OEE

    By thepensionmaven, June 29, 2019
    • 1 reply
    • 628 views
    • 
    • CuseFan
    • July 1, 2019

30. Expenses paid from Pension Trust

    By TheBoxMan, March 18, 2021
    • 1 reply
    • 549 views
    • 
    • Alonzo Church
    • March 18, 2021

31. Reasonableness of Mortality Assumptions

    By Guest mbklein, April 6, 1999
    • 1 reply
    • 1.8k views
    • 
    • david rigby
    • April 7, 1999

32. PBGC premium

    By david rigby, September 4, 2001
    • 1 reply
    • 1.5k views
    • 
    • RCK
    • September 5, 2001

33. Mortality Table update

    By david rigby, July 12, 2013
    • 1 reply
    • 1.3k views
    • 
    • Andy the Actuary
    • July 12, 2013

34. Section 415(b)(2)(C) adjustment for retirement age <62

    By Guest Michael Spaid, April 7, 1999
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • April 7, 1999

35. Coping with FAS 106 liability - Employer cap

    By Guest Noelle, December 9, 2004
    • 1 reply
    • 1.6k views
    • 
    • Ron Snyder
    • December 9, 2004

36. Timing of payments

    By Guest Brownek, April 8, 1999
    • 1 reply
    • 1.4k views
    • 
    • david rigby
    • April 9, 1999

37. PPA Restrictions

    By Andy the Actuary, January 3, 2008
    • 1 reply
    • 1k views
    • 
    • Mike Preston
    • March 26, 2008

38. Discounting of Prior Year Unpaid Minimum Required Contribution

    By stbennet, June 16, 2011
    • 1 reply
    • 1.3k views
    • 
    • Gary
    • June 16, 2011

39. Spinoff/Merger -- 414(L) -- asset transfer amount

    By Guest Ray Goetz, May 30, 2000
    • 1 reply
    • 4.9k views
    • 
    • Guest
    • May 31, 2000

40. 1.401(a)(4)-5(b) restrictions & church plans

    By Guest, November 8, 2000
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • November 14, 2000

41. ARA recognition

    By FAPInJax, May 6, 2003
    • 1 reply
    • 1.1k views
    • 
    • Blinky the 3-eyed Fish
    • May 9, 2003

42. 415 limit

    By Effen, December 20, 2006
    • 1 reply
    • 1.5k views
    • 
    • David MacLennan
    • December 21, 2006

43. Floor offset with a 403(b) plan

    By Guest Rae, April 2, 2007
    • 1 reply
    • 1.3k views
    • 
    • AndyH
    • April 3, 2007

44. DB plan maximum service credit reduction

    By 7806akp, January 24, 2012
    • 1 reply
    • 889 views
    • 
    • SoCalActuary
    • January 25, 2012

45. CONTROLLED GROUP?

    By himt4, June 9, 2005
    • 1 reply
    • 1.3k views
    • 
    • david rigby
    • June 9, 2005

46. Spinoff

    By dmb, March 3, 2006
    • 1 reply
    • 1.6k views
    • 
    • JanetM
    • March 3, 2006

47. Implementation of the 2022 W4P

    By poisnivey, October 20, 2022
    • 1 reply
    • 674 views
    • 
    • C. B. Zeller
    • October 20, 2022

48. 204(h) Notice DB Partial Termination?

    By Alf, December 1, 2000
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • December 1, 2000

49. more 412(i)

    By Guest jig100, July 29, 2002
    • 1 reply
    • 1.5k views
    • 
    • Ron Snyder
    • July 29, 2002

50. Government Pick-Ups

    By LIBOR, March 10, 2003
    • 1 reply
    • 965 views
    • 
    • david rigby
    • March 12, 2003