Defined Benefit Plans, Including Cash Balance

7,171 topics in this forum

1. Section 404 maximum & Short Plan year

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

2. Reduction to 404 deduction limit for HCE amendments

   By AndrewM, February 7, 2025
   • 1 reply
   • 1k views
   • 
   • C. B. Zeller
   • February 7, 2025

3. Target Replacement Rates in DB Plans

   By Guest woodward618, February 2, 2004
   • 1 reply
   • 1.3k views
   • 
   • david rigby
   • February 2, 2004

4. Heinz/Rev. Proc. 2005-23

   By Randy Watson, April 21, 2005
   • 1 reply
   • 1.3k views
   • 
   • Guest
   • April 21, 2005

5. 415 Compensation Limit

   By Andy the Actuary, December 29, 2012
   • 1 reply
   • 1.8k views
   • 
   • Mike Preston
   • December 29, 2012

6. Products Marketed to DB plans

   By Guest edemby, September 28, 2001
   • 1 reply
   • 1.2k views
   • 
   • david rigby
   • September 28, 2001

7. Rehired EE

   By david rigby, February 5, 2003
   • 1 reply
   • 1.4k views
   • 
   • Belgarath
   • February 7, 2003

8. Rev. Proc. 2000-41

   By Guest JBeck, January 27, 2005
   • 1 reply
   • 1.7k views
   • 
   • Guest
   • January 27, 2005

9. Quarterly penalties (Again#!?#?$?@)

   By FAPInJax, March 8, 2005
   • 1 reply
   • 1.2k views
   • 
   • rcline46
   • March 8, 2005

10. Non-spouse beneficiary rules under PPA

    By Guest Peggy806, January 9, 2009
    • 1 reply
    • 1k views
    • 
    • J Simmons
    • January 9, 2009

11. change in funding method?

    By Gary, January 31, 2012
    • 1 reply
    • 897 views
    • 
    • SoCalActuary
    • January 31, 2012

12. Mortality Tables - IRS Notice 2008-85

    By david rigby, November 19, 2008
    • 1 reply
    • 2.4k views
    • 
    • david rigby
    • November 19, 2008

13. 412(i) plan - reduce formula

    By jkdoll2, June 8, 2009
    • 1 reply
    • 875 views
    • 
    • SoCalActuary
    • June 8, 2009

14. statutory amendments

    By Gary, November 7, 2011
    • 1 reply
    • 1.2k views
    • 
    • ScottR
    • December 3, 2011

15. Partners of LLC - Pension Deductions

    By Gary, March 13, 2008
    • 1 reply
    • 1.8k views
    • 
    • J Simmons
    • March 23, 2008

16. Distribution from one participant DB plan

    By Gary, July 6, 2007
    • 1 reply
    • 1.3k views
    • 
    • JAY21
    • July 6, 2007

17. FAS87 discount rate at 12/31/07 - MODE

    By tuni88, January 10, 2008
    • 1 reply
    • 969 views
    • 
    • Effen
    • January 10, 2008

18. Schedule SB

    By Dinosaur, June 15, 2010
    • 1 reply
    • 1.4k views
    • 
    • FAPInJax
    • June 15, 2010

19. Change from Multiple Employer to Multiemployer Plan?

    By Guest jac, March 14, 2013
    • 1 reply
    • 1.2k views
    • 
    • SoCalActuary
    • March 15, 2013

20. underpayment of lump sum

    By Gary, July 13, 1999
    • 1 reply
    • 2k views
    • 
    • david rigby
    • July 14, 1999

21. Controlled group termination???

    By FAPInJax, June 21, 2002
    • 1 reply
    • 1.3k views
    • 
    • AndyH
    • June 21, 2002

22. General Tested DB + Cross-tested PS

    By Guest RSNOW, July 30, 2003
    • 1 reply
    • 956 views
    • 
    • rcline46
    • July 30, 2003

23. Changing Payment Election After Payments Commence

    By Guest elem, January 27, 2005
    • 1 reply
    • 1.6k views
    • 
    • david rigby
    • February 24, 2005

24. Minimum Funding Standards

    By Andy the Actuary, October 31, 2007
    • 1 reply
    • 1.1k views
    • 
    • SoCalActuary
    • October 31, 2007

25. Question 11 on 5500-SF

    By Pension RC, May 14, 2015
    • 1 reply
    • 866 views
    • 
    • Lou S.
    • May 14, 2015

26. Late First Year PBGC Filing

    By vrradjew, August 5, 2016   

    • PBGC
    • Filing
    • (and 4 more)

      Tagged with:

      • PBGC
      • Filing
      • Fees
      • Penalties
      • late
      • due date
    • 1 reply
    • 1.1k views
    • 
    • Effen
    • August 5, 2016

27. 415 Max Lump Sum for Deceased Participant

    By Guest pm01, February 26, 2009
    • 1 reply
    • 1.2k views
    • 
    • David MacLennan
    • February 27, 2009

28. Compensation year overlaps but does not equal plan year.

    By Guest John Wade, February 27, 2001
    • 1 reply
    • 1.4k views
    • 
    • AndyH
    • February 28, 2001

29. change in fundinging method

    By Guest NJ-EA, March 28, 2011
    • 1 reply
    • 902 views
    • 
    • SoCalActuary
    • March 28, 2011

30. Age for 415 calc

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

31. PIA calculation

    By Gary, September 19, 2000
    • 1 reply
    • 1.8k views
    • 
    • david rigby
    • September 19, 2000

32. Top 25 Language in DB Plans

    By Guest PGH.ERISA, March 14, 2008
    • 1 reply
    • 973 views
    • 
    • Andy the Actuary
    • March 14, 2008

33. FSCOB & Quarterlies & AFTAPs

    By zimbo, November 20, 2008
    • 1 reply
    • 1.1k views
    • 
    • Guest
    • November 21, 2008

34. COB adjustment

    By Guest jmrodrig, January 26, 2010
    • 1 reply
    • 1.7k views
    • 
    • Mike Preston
    • January 26, 2010

35. What mortality table is appropriate?

    By Gary, February 27, 2001
    • 1 reply
    • 1.8k views
    • 
    • david rigby
    • February 27, 2001

36. Cash Balance Plan Terminee Forms of Benefits for Distribution

    By Dougsbpc, August 11, 2025
    • 1 reply
    • 1.1k views
    • 
    • CuseFan
    • August 11, 2025

37. Annuity Purchase

    By Andy the Actuary, October 31, 2007
    • 1 reply
    • 1k views
    • 
    • tuni88
    • October 31, 2007

38. 415 Limit-Grandfathered AB

    By JAY21, February 23, 2010
    • 1 reply
    • 1.1k views
    • 
    • AndyH
    • February 23, 2010

39. 436 Prohibited Payment

    By Guest raintrain19, September 9, 2013
    • 1 reply
    • 1.4k views
    • 
    • Guest
    • September 10, 2013

40. Anti-Cutback apply to Credited Service Elimination for Rehires?

    By Guest RW, November 13, 2000
    • 1 reply
    • 1.7k views
    • 
    • david rigby
    • November 13, 2000

41. An old style Contributory DB Plan!

    By richard, January 19, 2001
    • 1 reply
    • 1.6k views
    • 
    • AndyH
    • January 19, 2001

42. 415 Limitations-414(k) Accounts

    By JAY21, January 5, 2005
    • 1 reply
    • 1.8k views
    • 
    • David MacLennan
    • January 6, 2005

43. Final 415 amendment

    By Rai401k, July 9, 2008
    • 1 reply
    • 1.5k views
    • 
    • WDIK
    • July 9, 2008

44. Actuarial Equivalence Defined

    By Guest Sabadee!, October 24, 2008
    • 1 reply
    • 1.4k views
    • 
    • Effen
    • October 24, 2008

45. Bender Prototype Plan: Early Distribution

    By Guest jfreeborn, September 9, 2010
    • 1 reply
    • 958 views
    • 
    • Andy the Actuary
    • September 9, 2010

46. 2010 Gray Book Question

    By FAPInJax, December 31, 2010
    • 1 reply
    • 1.7k views
    • 
    • david rigby
    • January 1, 2011

47. AFTAP for 12/31 Plan Year

    By nancy, October 1, 2012
    • 1 reply
    • 1k views
    • 
    • Andy the Actuary
    • October 1, 2012

48. 412 Deficiency and Full Funding Limit

    By ac, February 15, 2005
    • 1 reply
    • 1k views
    • 
    • david rigby
    • February 15, 2005

49. Max deduction under unfunded current liability for 2006

    By Guest Rae, August 10, 2006
    • 1 reply
    • 1.1k views
    • 
    • Guest
    • August 11, 2006

50. Pro-forma Notices

    By Andy the Actuary, February 13, 2008
    • 1 reply
    • 1.3k views
    • 
    • JAY21
    • February 13, 2008