Defined Benefit Plans, Including Cash Balance

7,172 topics in this forum

1. sample 60 day notice

   By thepensionmaven, March 28, 2006
   • 1 reply
   • 1.6k views
   • 
   • AndyH
   • March 28, 2006

2. PBGC Reportable Event

   By AndyH, July 30, 2009
   • 1 reply
   • 1.3k views
   • 
   • AndyH
   • August 4, 2009

3. Segment Rates for 2022 Cash Balance Contributions

   By metsfan026, August 12, 2022
   • 1 reply
   • 627 views
   • 
   • Lou S.
   • August 12, 2022

4. QPSA - Single Sum Payment

   By RTK, July 3, 2003
   • 1 reply
   • 1.8k views
   • 
   • david rigby
   • July 3, 2003

5. Modifying Credit Balance Usuage Election

   By Andy the Actuary, February 25, 2011
   • 1 reply
   • 821 views
   • 
   • Guest
   • February 25, 2011

6. Shortfall amortization election

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

7. Excess Assets and Possible Discrimination

   By Dougsbpc, May 3, 2015
   • 1 reply
   • 1.3k views
   • 
   • Effen
   • May 3, 2015

8. Top Heavy DB/DC

   By Dougsbpc, July 28, 2008
   • 1 reply
   • 1.3k views
   • 
   • Blinky the 3-eyed Fish
   • July 29, 2008

9. Excise tax penalty for the final year

   By Guest JCao, May 12, 2010
   • 1 reply
   • 1.2k views
   • 
   • david rigby
   • May 18, 2010

10. $100k loan limit and DB plans

    By Cynchbeast, April 27, 2020
    • 1 reply
    • 574 views
    • 
    • C. B. Zeller
    • April 27, 2020

11. Contribution for Schedule B

    By richard, August 21, 2000
    • 1 reply
    • 1.4k views
    • 
    • david rigby
    • August 21, 2000

12. QDRO Administration Fees

    By Guest Cobalt, September 30, 2002
    • 1 reply
    • 1.4k views
    • 
    • QDROphile
    • September 30, 2002

13. GATT Lookback?

    By David, March 17, 1999
    • 1 reply
    • 2k views
    • 
    • david rigby
    • March 22, 1999

14. Reminder notice of tax withholding

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

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

    By Guest janie, September 13, 2000
    • 1 reply
    • 3.8k views
    • 
    • Guest
    • September 14, 2000

16. Protected Benefits & PIA Offset DB Plan

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

17. ERISA FFL with term cost

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

18. DB distribution

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

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

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

20. Foreign owned California corp

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

21. Carryover Balance and Prefunding Balance

    By tuni88, February 21, 2009
    • 1 reply
    • 1.9k views
    • 
    • SoCalActuary
    • February 21, 2009

22. Different Vesting Rules Within Plan

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

23. Accrued to Date Method - Testing Service

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

24. GASB 27 - short fiscal year

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

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

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

26. RPA Amendments - Gaat Legislation 1994

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

27. Amending SPD

    By Guest Donaldson, October 17, 2003
    • 1 reply
    • 1.1k views
    • 
    • Guest
    • October 29, 2003

28. Safe-Harbor Rate for Interest Credits

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

29. Cash-Balance Plans

    By JAY21, November 22, 2013   

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

30. 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

31. Cash balance regs withdrawn

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

32. 415 Limitations

    By Guest Scott0609, May 5, 2008
    • 1 reply
    • 1.3k views
    • 
    • eeyore
    • May 5, 2008

33. AFNs and missed quarterlies

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

34. Content of 204(h) Notice

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

35. Monkeys...

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

36. Non Discrimination

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

37. AFTAP certification for new 1 person plan

    By Calavera, July 29, 2008
    • 1 reply
    • 1.2k views
    • 
    • Blinky the 3-eyed Fish
    • July 29, 2008

38. Statistics on Defined Benefit Plans by Industry

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

39. Multiple Employer Plans

    By Guest Donaldson, February 20, 2003
    • 1 reply
    • 1.8k views
    • 
    • Ron Snyder
    • February 21, 2003

40. lump sum distribution

    By Guest josephr, March 9, 2007
    • 1 reply
    • 1.2k views
    • 
    • SoCalActuary
    • March 9, 2007

41. AFTAP < 60%

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

42. Early Participation Rule AKA OEE

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

43. Expenses paid from Pension Trust

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

44. Reasonableness of Mortality Assumptions

    By Guest mbklein, April 6, 1999
    • 1 reply
    • 1.9k views
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    • david rigby
    • April 7, 1999

45. PBGC premium

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

46. Mortality Table update

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

47. 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

48. Coping with FAS 106 liability - Employer cap

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

49. Timing of payments

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

50. PPA Restrictions

    By Andy the Actuary, January 3, 2008
    • 1 reply
    • 1.1k views
    • 
    • Mike Preston
    • March 26, 2008