Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Settlement accounting - multiple plans

   By david rigby, October 24, 2016
   • 2 replies
   • 946 views
   • 
   • david rigby
   • October 26, 2016

2. Partial Lump Sum to avoid reversion on overfunded portion

   By SSRRS, July 21, 2020
   • 4 replies
   • 946 views
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   • Jakyasar
   • July 22, 2020

3. Foreign owned California corp

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

4. IRS Guidance on 417(e)

   By My 2 cents, November 28, 2016
   • 0 replies
   • 946 views
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   • My 2 cents
   • November 28, 2016

5. Offset DB plan - refresher

   By Jakyasar, January 10, 2023
   • 5 replies
   • 945 views
   • 
   • Jakyasar
   • January 10, 2023

6. Pension Funding Equity Act 2004

   By Gary, August 14, 2009
   • 1 reply
   • 945 views
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   • SoCalActuary
   • August 14, 2009

7. Local goverment retirement plan employee rights?

   By Guest walley, March 8, 2003
   • 1 reply
   • 945 views
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   • david rigby
   • March 9, 2003

8. Meaningful benefits as an actuarial assumption

   By cathyw, July 14, 2023
   • 6 replies
   • 945 views
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   • cathyw
   • July 14, 2023

9. Maximum Contributions

   By emmetttrudy, October 20, 2008
   • 1 reply
   • 945 views
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   • Blinky the 3-eyed Fish
   • October 20, 2008

10. Present Value Life Insurance

    By Gary, September 30, 2009
    • 1 reply
    • 944 views
    • 
    • carrots
    • October 1, 2009

11. Grandfathered Benefits-Final 415 regs

    By JAY21, March 18, 2008
    • 0 replies
    • 944 views
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    • JAY21
    • March 18, 2008

12. Non-Profit Organization with DB & DC Plans

    By JAY21, March 22, 2012
    • 4 replies
    • 944 views
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    • movedon
    • March 22, 2012

13. DB Plan - Conflicting Design - Help

    By SteveK, July 10, 2019
    • 10 replies
    • 944 views
    • 
    • JackS
    • July 11, 2019

14. To Burn or Not To Burn, That Is the Question

    By Andy the Actuary, February 28, 2009
    • 0 replies
    • 944 views
    • 
    • Andy the Actuary
    • February 28, 2009

15. Settle a 1099-R Debate

    By Guest PMPN, February 6, 2012
    • 1 reply
    • 943 views
    • 
    • Lou S.
    • February 6, 2012

16. Should this DB plan apply for a determination letter?

    By fiona1, October 17, 2011
    • 1 reply
    • 943 views
    • 
    • Peanut Butter Man
    • October 18, 2011

17. DB plan admin

    By Gary, June 4, 2010
    • 1 reply
    • 943 views
    • 
    • Blinky the 3-eyed Fish
    • June 7, 2010

18. Age for 415 calc

    By RLR, January 2, 2013
    • 1 reply
    • 943 views
    • 
    • david rigby
    • January 2, 2013

19. Cash Balance Plan document requires a 78% of pay contribution

    By CharlesLeggette, August 20, 2014
    • 4 replies
    • 943 views
    • 
    • Effen
    • August 21, 2014

20. affiliated service group and 401(a)(26)

    By emmetttrudy, June 13, 2013
    • 1 reply
    • 942 views
    • 
    • JAY21
    • June 25, 2013

21. Distressed Termination, MRC and excise tax

    By abanky, August 26, 2009
    • 0 replies
    • 942 views
    • 
    • abanky
    • August 26, 2009

22. 6707A Moratorium

    By Randy Watson, June 11, 2010
    • 1 reply
    • 942 views
    • 
    • Ron Snyder
    • June 11, 2010

23. Eligibility for a new plan

    By emmetttrudy, February 3, 2010
    • 1 reply
    • 941 views
    • 
    • SoCalActuary
    • February 3, 2010

24. Schedule T

    By Guest Alwaysthinking, July 1, 2003
    • 1 reply
    • 941 views
    • 
    • flosfur
    • July 6, 2003

25. 401(a)(26) for cash balance plans with low interest credits

    By AndyH, March 5, 2014
    • 3 replies
    • 941 views
    • 
    • John Feldt ERPA CPC QPA
    • March 6, 2014

26. DB/DC Combo

    By 52626, July 12, 2013
    • 2 replies
    • 941 views
    • 
    • Tom Poje
    • July 12, 2013

27. Failure to Furnish SPD

    By Guest Donaldson, October 17, 2003
    • 0 replies
    • 941 views
    • 
    • Guest
    • October 17, 2003

28. Reportable Event -- Second Year

    By Andy the Actuary, March 22, 2011
    • 2 replies
    • 941 views
    • 
    • Andy the Actuary
    • March 22, 2011

29. Cash-Balance Plan

    By JAY21, November 29, 2010
    • 0 replies
    • 941 views
    • 
    • JAY21
    • November 29, 2010

30. DB Plan termination - big drop in distribution amount from 2022 to 2023

    By Jakyasar, March 10, 2023
    • 5 replies
    • 940 views
    • 
    • Jakyasar
    • April 12, 2023

31. Adopted new NRD amendment, paid in-service

    By John Feldt ERPA CPC QPA, February 2, 2010
    • 1 reply
    • 940 views
    • 
    • Andy the Actuary
    • February 2, 2010

32. ERISA fiduciary question

    By Guest VEBA Las Vegas, July 27, 2004
    • 1 reply
    • 940 views
    • 
    • Guest
    • July 29, 2004

33. Quarterly Contributions in 2008

    By Guest Teddie, May 11, 2007
    • 0 replies
    • 939 views
    • 
    • Guest
    • May 11, 2007

34. Proposed Regulations under 430

    By Gary, November 12, 2008
    • 0 replies
    • 939 views
    • 
    • Gary
    • November 12, 2008

35. Required Minimum Distribution

    By retbenser, November 16, 2011
    • 1 reply
    • 938 views
    • 
    • Andy the Actuary
    • November 16, 2011

36. Revised AFTAP

    By dmb, January 12, 2011
    • 0 replies
    • 938 views
    • 
    • dmb
    • January 12, 2011

37. Change to different allocation group before end of year

    By Trekker, September 7, 2011
    • 2 replies
    • 937 views
    • 
    • Trekker
    • September 8, 2011

38. Cash-Balance Proposed Regs

    By JAY21, February 14, 2011
    • 0 replies
    • 937 views
    • 
    • JAY21
    • February 14, 2011

39. Life Insurance Purchased from Plan

    By Buckoosier, April 3, 2018
    • 4 replies
    • 937 views
    • 
    • Buckoosier
    • April 5, 2018

40. Plan Year End

    By Pension RC, February 4, 2014
    • 2 replies
    • 936 views
    • 
    • david rigby
    • February 5, 2014

41. 401(a)(4) testing of DB/DC

    By flosfur, December 15, 2007
    • 1 reply
    • 936 views
    • 
    • Mike Preston
    • December 15, 2007

42. Under 100 participants for DRC

    By Guest Chamelnix, February 14, 2003
    • 1 reply
    • 936 views
    • 
    • Blinky the 3-eyed Fish
    • February 14, 2003

43. Exiting PBGC Coverage

    By EBECatty, March 15, 2022
    • 5 replies
    • 936 views
    • 
    • EBECatty
    • March 16, 2022

44. excluding nhce

    By Draper55, September 27, 2012
    • 2 replies
    • 936 views
    • 
    • Mike Preston
    • September 28, 2012

45. 415 offset due to a prior db plan

    By Jakyasar, March 20, 2024
    • 11 replies
    • 936 views
    • 
    • CuseFan
    • March 22, 2024

46. Increased PBGC premiums

    By My 2 cents, October 30, 2015
    • 2 replies
    • 936 views
    • 
    • My 2 cents
    • October 30, 2015

47. Excluding HC's in the general test

    By Guest dietpepsi, September 17, 2003
    • 1 reply
    • 935 views
    • 
    • Guest
    • September 17, 2003

48. Life Insurance in DB plan

    By Mister Met, April 7, 2011
    • 0 replies
    • 935 views
    • 
    • Mister Met
    • April 7, 2011

49. When is it too late to setup a DB plan?

    By Basically, April 30, 2024
    • 5 replies
    • 935 views
    • 
    • CuseFan
    • April 30, 2024

50. Required notice to Participant regarding NRA and age 70 1/2

    By MMMBENE2000, July 15, 2014
    • 2 replies
    • 934 views
    • 
    • MMMBENE2000
    • July 15, 2014