Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Shultz memo minimum in the year of termination

   By Bri, July 24, 2023
   • 1 reply
   • 445 views
   • 
   • Nate S
   • August 7, 2023

2. Is a defined benefit plan considered a qualified retirement plan?

   By Guest Pierson, December 4, 2000
   • 1 reply
   • 1.4k views
   • 
   • Guest
   • December 4, 2000

3. Taking two tax deductions in one plan year.

   By Guest TracyAndrews, February 6, 2001
   • 1 reply
   • 1.4k views
   • 
   • LIBOR
   • February 10, 2001

4. PBGC filing error

   By Guest guppy, May 21, 2004
   • 1 reply
   • 1.2k views
   • 
   • Guest
   • May 24, 2004

5. How to make election to contribute over the maximum deductible amount.

   By Guest PSHowell, June 17, 2004
   • 1 reply
   • 958 views
   • 
   • SoCalActuary
   • June 18, 2004

6. FASB and Cash Balance Plans

   By Guest smstls, August 7, 2005
   • 1 reply
   • 1.3k views
   • 
   • Effen
   • August 8, 2005

7. Calculation of late retirement benefit

   By ac, January 21, 2007
   • 1 reply
   • 1.7k views
   • 
   • SoCalActuary
   • January 22, 2007

8. Funding Standards

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

9. Is this correct?

   By SSRRS, February 23, 2023
   • 1 reply
   • 558 views
   • 
   • Calavera
   • February 23, 2023

10. DB-403b testing

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

11. Restriction on Accelerated Distributions

    By Cloudy, October 22, 2015
    • 1 reply
    • 978 views
    • 
    • My 2 cents
    • October 22, 2015

12. selling practice-cash balance plan

    By Dinosaur, August 22, 2017
    • 1 reply
    • 572 views
    • 
    • CuseFan
    • August 22, 2017

13. Current Liability Interest Rates

    By Guest david traverso, June 13, 2000
    • 1 reply
    • 1.6k views
    • 
    • Guest
    • June 26, 2000

14. Deficit Reduction Contribution

    By Guest sdolce, July 9, 2001
    • 1 reply
    • 1.7k views
    • 
    • david rigby
    • July 9, 2001

15. FAE definition

    By Guest blackacre, October 6, 2004
    • 1 reply
    • 2.5k views
    • 
    • SoCalActuary
    • October 6, 2004

16. Section 415(b)(1)(A) and EGTRRA

    By Guest lisbetf, October 21, 2002
    • 1 reply
    • 1.2k views
    • 
    • MGB
    • October 21, 2002

17. QJSA - Disability Auxiliary Benefit

    By RTK, October 6, 2004
    • 1 reply
    • 3k views
    • 
    • JPE
    • February 19, 2019

18. Can I start/convert a Roth IRA and have a DB plan too?

    By Guest gasser, April 17, 2010
    • 1 reply
    • 958 views
    • 
    • SoCalActuary
    • April 17, 2010

19. Filing SB after discovering document mistakes

    By Pension RC, July 18, 2013
    • 1 reply
    • 821 views
    • 
    • Effen
    • July 18, 2013

20. Controlled group attribution

    By himt4, July 6, 2015   

    • controlled
    • group
    • (and 3 more)

      Tagged with:

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

21. Discontinuing a Pension Plan

    By Guest FL GRRL, June 11, 1999
    • 1 reply
    • 1.9k views
    • 
    • Guest
    • June 11, 1999

22. Determining whether spousal consent is required

    By Guest BOK, May 21, 2004
    • 1 reply
    • 1.5k views
    • 
    • Effen
    • May 21, 2004

23. 100% J & S Adjustment

    By Dougsbpc, July 7, 2009
    • 1 reply
    • 1k views
    • 
    • Andy the Actuary
    • July 7, 2009

24. Death of alternative payee before designating beneficiary

    By Guest Eva14, October 1, 2014   

    • Defined Benefits plan
    • beneficiary
    • (and 1 more)

      Tagged with:

      • Defined Benefits plan
      • beneficiary
      • death
    • 1 reply
    • 1.2k views
    • 
    • david rigby
    • October 1, 2014

25. 412 Minimum funding and Plan Disqualification

    By JGordon, March 27, 2020
    • 1 reply
    • 659 views
    • 
    • Mike Preston
    • March 28, 2020

26. EA AFTAP Certification

    By Gary, June 6, 2008
    • 1 reply
    • 2.2k views
    • 
    • Andy the Actuary
    • June 6, 2008

27. Employee coverage by name

    By flosfur, March 18, 2009
    • 1 reply
    • 898 views
    • 
    • Effen
    • March 19, 2009

28. FASB recognition of future plan amendments(specifically EGTRRA)

    By Guest guppy, December 2, 2003
    • 1 reply
    • 871 views
    • 
    • david rigby
    • December 2, 2003

29. Beneficiary Designation - Protected Benefit?

    By Guest MOY, July 7, 2006
    • 1 reply
    • 1.8k views
    • 
    • JanetM
    • July 7, 2006

30. Early Retirement Windows - A More Interesting Question

    By LIBOR, March 4, 2004
    • 1 reply
    • 1.2k views
    • 
    • david rigby
    • March 19, 2004

31. EOY Quarterlies

    By FAPInJax, January 8, 2009
    • 1 reply
    • 975 views
    • 
    • Mike Preston
    • January 9, 2009

32. Can a 412i plan have a plan loan provision? DB Money Purchas Plans pla

    By Guest NPaleveda, April 7, 2001
    • 1 reply
    • 1.7k views
    • 
    • Guest
    • April 9, 2001

33. Current Trends in Retirement Plans

    By Gary, December 20, 2001
    • 1 reply
    • 1.7k views
    • 
    • david rigby
    • December 20, 2001

34. Is a terminating amendment needed for this individually designed DB plan?

    By MeTooToo, October 24, 2019
    • 1 reply
    • 867 views
    • 
    • Doc Ument
    • October 24, 2019

35. Can a 412i plan intergrate social security-is there a program that run

    By Guest NPaleveda, April 7, 2001
    • 1 reply
    • 1.4k views
    • 
    • Lorraine Dorsa
    • April 9, 2001

36. Reportable Event Notice to PBGC

    By Guest penman, October 20, 2005
    • 1 reply
    • 1.4k views
    • 
    • AndyH
    • October 20, 2005

37. Impact of PPA on annuity prices

    By AndyH, February 16, 2007
    • 1 reply
    • 1.2k views
    • 
    • Guest
    • February 16, 2007

38. QDRO

    By Guest duped1, August 5, 2007
    • 1 reply
    • 1.2k views
    • 
    • J Simmons
    • August 6, 2007

39. Opening balance in cash balance plan

    By Gary, June 16, 1999
    • 1 reply
    • 1.8k views
    • 
    • richard
    • June 16, 1999

40. Decrease in Accrued Benefit-Permitted?

    By AndyH, December 20, 2001
    • 1 reply
    • 1.8k views
    • 
    • david rigby
    • December 20, 2001

41. PBGC Coverage

    By Guest Donkey Kong, February 15, 2002
    • 1 reply
    • 1.7k views
    • 
    • Blinky the 3-eyed Fish
    • February 20, 2002

42. 401(a)(9) Amendments

    By Guest qualified plan, November 16, 2005
    • 1 reply
    • 1.4k views
    • 
    • AndyH
    • November 16, 2005

43. Surviving Spouse - QPSA - payout timing

    By Guest ebailey, March 19, 2009
    • 1 reply
    • 1.4k views
    • 
    • Andy the Actuary
    • March 19, 2009

44. Plan document compliance

    By Gary, December 22, 2009
    • 1 reply
    • 1.2k views
    • 
    • jpod
    • December 22, 2009

45. Memphis IRS rejecting "99" EA prefix

    By mwyatt, June 17, 1999
    • 1 reply
    • 1.5k views
    • 
    • david rigby
    • June 18, 1999

46. COLA on Comp Limit with a Lump Sum Distribution

    By Guest Julie Silverstein, June 30, 2000
    • 1 reply
    • 1.4k views
    • 
    • Gary
    • July 14, 2000

47. Actuarial Resource

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

48. PBGC Form 1 Schedule A - Changing methodology

    By AndyH, April 28, 2006
    • 1 reply
    • 1.4k views
    • 
    • david rigby
    • April 28, 2006

49. PPA Funding Interest Rate Survey

    By Guest GaryGaryGary, June 6, 2008
    • 1 reply
    • 1.4k views
    • 
    • Andy the Actuary
    • June 6, 2008

50. increase accrual rate after nra

    By Guest erisa75, December 16, 2011
    • 1 reply
    • 1k views
    • 
    • Effen
    • December 16, 2011