Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Decrease in Accrued Benefit-Permitted?

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

2. PBGC Coverage

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

3. 401(a)(9) Amendments

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

4. Surviving Spouse - QPSA - payout timing

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

5. Plan document compliance

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

6. Memphis IRS rejecting "99" EA prefix

   By mwyatt, June 17, 1999
   • 1 reply
   • 1.6k views
   • 
   • david rigby
   • June 18, 1999

7. COLA on Comp Limit with a Lump Sum Distribution

   By Guest Julie Silverstein, June 30, 2000
   • 1 reply
   • 1.5k views
   • 
   • Gary
   • July 14, 2000

8. Actuarial Resource

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

9. PBGC Form 1 Schedule A - Changing methodology

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

10. PPA Funding Interest Rate Survey

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

11. increase accrual rate after nra

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

12. Cash Balance question for Richard

    By Gary, June 16, 1999
    • 1 reply
    • 2k views
    • 
    • richard
    • June 21, 1999

13. Protected benefits

    By Gary, December 21, 2001
    • 1 reply
    • 1.8k views
    • 
    • Guest
    • December 21, 2001

14. Demutualization Proceeds

    By Guest planman, August 18, 2003
    • 1 reply
    • 1.2k views
    • 
    • david rigby
    • August 18, 2003

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

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

16. Cash balance plans - 2008 distributions - market rate?

    By Guest Cher, June 6, 2008
    • 1 reply
    • 1.2k views
    • 
    • SoCalActuary
    • June 7, 2008

17. Excess Loan in a DB Plan - How to Handle

    By emmetttrudy, May 22, 2012
    • 1 reply
    • 901 views
    • 
    • SoCalActuary
    • May 23, 2012

18. Minor as Pension Benefit Annuity Recipient

    By cwallace, August 4, 2021
    • 1 reply
    • 1k views
    • 
    • Peter Gulia
    • August 4, 2021

19. PBGC or GATT

    By Guest newburgh, June 23, 1999
    • 1 reply
    • 1.7k views
    • 
    • Guest
    • June 25, 1999

20. small plan, can we change val date from BOY to EOY?

    By Audrey, April 9, 2025
    • 1 reply
    • 904 views
    • 
    • truphao
    • April 9, 2025

21. Ongoing funding ratios - actuarial value or market value

    By Guest Keith N, October 22, 2001
    • 1 reply
    • 1.5k views
    • 
    • david rigby
    • October 22, 2001

22. Boehner Bill HR 2830, Pension Protection Act of 2005

    By §#$%!, June 14, 2005
    • 1 reply
    • 1.6k views
    • 
    • david rigby
    • June 14, 2005

23. Short PY & Min/Max contribution under PPA?

    By flosfur, February 26, 2009
    • 1 reply
    • 983 views
    • 
    • FAPInJax
    • February 26, 2009

24. What is the dollar limit if taxes have been paid on prior DB Plan

    By Guest Roman, August 20, 2001
    • 1 reply
    • 1.5k views
    • 
    • mwyatt
    • August 20, 2001

25. Prohibited Payments and Plan Aggregation

    By Guest Aaron Pierce, March 25, 2011
    • 1 reply
    • 1.1k views
    • 
    • SoCalActuary
    • March 25, 2011

26. What to do with large investment returns in a Cash Balance Plan

    By ac, June 1, 2021
    • 1 reply
    • 888 views
    • 
    • CuseFan
    • June 1, 2021

27. Rollover for missing participant in non-PBGC covered plans

    By ElaineW, January 28, 2022
    • 1 reply
    • 715 views
    • 
    • Lou S.
    • January 28, 2022

28. MVAR include 401(k) deferrals ?

    By JAY21, March 4, 2004
    • 1 reply
    • 2.4k views
    • 
    • AndyH
    • March 4, 2004

29. Final 415 Regulations - Amendment Deadline

    By J. Bringhurst, December 3, 2007
    • 1 reply
    • 4.8k views
    • 
    • Belgarath
    • December 3, 2007

30. affiliated service group/ controlled group

    By mefrancis1729, October 4, 2016
    • 1 reply
    • 800 views
    • 
    • Mr Bagwell
    • October 5, 2016

31. Non-qualifed supplemental plan with SFAS 87 accounting

    By david rigby, January 18, 2001
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • January 19, 2001

32. Projected Unit Credit plan out of balance

    By Guest lisbetf, April 16, 2003
    • 1 reply
    • 1.1k views
    • 
    • david rigby
    • April 16, 2003

33. Top heavy credit

    By FAPInJax, October 7, 2004
    • 1 reply
    • 911 views
    • 
    • david rigby
    • October 7, 2004

34. Prepaid Pension Asset (FASB158)

    By Andy the Actuary, March 2, 2011
    • 1 reply
    • 2.1k views
    • 
    • SoCalActuary
    • March 2, 2011

35. Late 5500

    By Pension RC, August 18, 2014
    • 1 reply
    • 778 views
    • 
    • Andy the Actuary
    • August 18, 2014

36. GATT interest rate - change in basis

    By Guest Mike Spickard, January 27, 2003
    • 1 reply
    • 1.9k views
    • 
    • MGB
    • January 27, 2003

37. reduction of benefits

    By abanky, May 7, 2009
    • 1 reply
    • 922 views
    • 
    • Effen
    • May 7, 2009

38. 414k account & MRDs

    By D Syrett, March 22, 2010
    • 1 reply
    • 1.2k views
    • 
    • David MacLennan
    • April 1, 2010

39. Waiver of Benefits under a DB Plan

    By Guest EMM118, September 8, 2006
    • 1 reply
    • 1k views
    • 
    • SoCalActuary
    • September 8, 2006

40. Change In Actuarial Cost Method - Automatic Approval

    By Andy the Actuary, September 5, 2007
    • 1 reply
    • 1.3k views
    • 
    • tymesup
    • September 5, 2007

41. Amending Plan after Year-End

    By MGOAdmin, January 28, 2014   

    • Amend
    • cash balance allocation
    • 1 reply
    • 1.3k views
    • 
    • StormShadow
    • January 28, 2014

42. E.A. Exams

    By Guest J. Dan Brown, July 10, 2001
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • July 11, 2001

43. Determining XRA under ERISA 4044

    By Guest HarveyC, April 1, 2002
    • 1 reply
    • 2.2k views
    • 
    • MGB
    • April 2, 2002

44. Can a final average ever be higher than the average of the 401(a)17 limits for the years considered in the average?

    By Guest elem, September 2, 2005
    • 1 reply
    • 1.3k views
    • 
    • Mike Preston
    • September 3, 2005

45. Non-deductible contributions

    By Guest flogger, November 27, 2006
    • 1 reply
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • November 28, 2006

46. Is there an Option to use pre-PPA 06 417(e) rates

    By JAY21, February 12, 2008
    • 1 reply
    • 2.8k views
    • 
    • Guest
    • February 13, 2008

47. Schedule SB

    By nancy, September 1, 2009
    • 1 reply
    • 1.1k views
    • 
    • Guest
    • September 8, 2009

48. Benefit Accrual after Back Pay Award-Maximum hours of service credited

    By Guest Jeff Kropp, July 6, 1999
    • 1 reply
    • 1.6k views
    • 
    • Guest
    • November 14, 2001

49. RMD related

    By Jakyasar, July 28, 2023
    • 1 reply
    • 396 views
    • 
    • John Feldt ERPA CPC QPA
    • July 28, 2023

50. Section 404 maximum & Short Plan year

    By flosfur, July 30, 2000
    • 1 reply
    • 1.8k views
    • 
    • david rigby
    • July 31, 2000