Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Credit or offset due to overfunding?

   By tuni88, March 8, 2010
   • 2 replies
   • 934 views
   • 
   • david rigby
   • March 8, 2010

2. Cash Balance Takeover

   By nancy, March 24, 2010
   • 2 replies
   • 933 views
   • 
   • ak2ary
   • March 29, 2010

3. Small Plan Excess Assets

   By Dougsbpc, April 4, 2018
   • 3 replies
   • 933 views
   • 
   • Calavera
   • April 6, 2018

4. Cash Balance - Calculation of Accrual for Testing

   By Guest Scott McHenry, May 28, 2003
   • 0 replies
   • 933 views
   • 
   • Guest
   • May 28, 2003

5. Sole proprietor and cushion

   By ombskid, April 6, 2016
   • 4 replies
   • 933 views
   • 
   • ombskid
   • April 6, 2016

6. Plan Document Wording - with NRA 62 and accrued benefit based on ERA 55

   By HarleyBabe, September 1, 2011
   • 1 reply
   • 933 views
   • 
   • John Feldt ERPA CPC QPA
   • September 1, 2011

7. Cash Balance Conversion

   By nancy, March 10, 2008
   • 1 reply
   • 932 views
   • 
   • SoCalActuary
   • March 11, 2008

8. Dividing Master Trust

   By Übernerd, October 2, 2014   

   • trusts
   • 0 replies
   • 932 views
   • 
   • Übernerd
   • October 2, 2014

9. Short PY - Service Credits and S415 $Max

   By flosfur, February 26, 2009
   • 3 replies
   • 932 views
   • 
   • Mike Preston
   • February 26, 2009

10. Questions for 2008 Valuation

    By Guest naveen, April 6, 2009
    • 1 reply
    • 931 views
    • 
    • Guest
    • April 7, 2009

11. Pre-206(g)(3) Notice - Fiduciary Responsibility

    By Guest AEA, November 20, 2008
    • 3 replies
    • 931 views
    • 
    • Andy the Actuary
    • November 21, 2008

12. Credited Service for 415 Purposes

    By CuseFan, March 9, 2023
    • 4 replies
    • 930 views
    • 
    • AndyH
    • March 14, 2023

13. Final Payouts from DB Plan

    By Earl, December 8, 2017
    • 5 replies
    • 930 views
    • 
    • chc93
    • December 9, 2017

14. Benefits Limitation Participant Notice

    By Andy the Actuary, April 1, 2008
    • 0 replies
    • 930 views
    • 
    • Andy the Actuary
    • April 1, 2008

15. Top Heavy Minimum for participant joining an excluded class

    By rodin111, February 28, 2015
    • 3 replies
    • 930 views
    • 
    • ETA Consulting LLC
    • March 1, 2015

16. Replacement Plan

    By SSRRS, January 18, 2022
    • 10 replies
    • 930 views
    • 
    • SSRRS
    • January 20, 2022

17. Removal of DC contribution in excess of 6%

    By truphao, November 17, 2023
    • 6 replies
    • 930 views
    • 
    • Bird
    • November 17, 2023

18. Deductible Contribution

    By RLR, May 12, 2011
    • 1 reply
    • 930 views
    • 
    • SoCalActuary
    • May 12, 2011

19. RMD after plan termination

    By Jakyasar, July 25, 2023
    • 7 replies
    • 930 views
    • 
    • Jesse C
    • December 18, 2025

20. AFTAP <80%

    By Dougsbpc, December 19, 2008
    • 0 replies
    • 929 views
    • 
    • Dougsbpc
    • December 19, 2008

21. Underlying Interest Rates In Annuity Premiums

    By Andy the Actuary, March 11, 2011
    • 3 replies
    • 929 views
    • 
    • ScottR
    • April 16, 2011

22. FASB payment data

    By FAPInJax, March 1, 2004
    • 0 replies
    • 929 views
    • 
    • FAPInJax
    • March 1, 2004

23. Did the United States pay a $127 million subsidy counting 3,479 dead people?

    By Peter Gulia, November 4, 2023
    • 5 replies
    • 929 views
    • 
    • CuseFan
    • November 9, 2023

24. Unreported contribution

    By tymesup, November 20, 2007
    • 5 replies
    • 929 views
    • 
    • Mike Preston
    • November 20, 2007

25. FT & AFTAP on Sch SB for EOY valuation

    By flosfur, March 24, 2009
    • 0 replies
    • 928 views
    • 
    • flosfur
    • March 24, 2009

26. Distributions of Rollover portion of benefit

    By Gary, May 28, 2010
    • 1 reply
    • 928 views
    • 
    • ScottR
    • June 12, 2010

27. S412(i) DB plan going to Traditional DB plan

    By flosfur, April 19, 2004
    • 0 replies
    • 928 views
    • 
    • flosfur
    • April 19, 2004

28. Cycle 3 Update for terminating DB Plan

    By Barbara, June 22, 2023
    • 2 replies
    • 928 views
    • 
    • pensionreview
    • June 26, 2023

29. Funding DB Plan After Plan Termination

    By JustMe, June 17, 2020
    • 5 replies
    • 928 views
    • 
    • JustMe
    • June 24, 2020

30. Impermissible Manipulation of Annuity Starting Date?

    By Übernerd, November 18, 2014   

    • annuity starting date
    • 0 replies
    • 928 views
    • 
    • Übernerd
    • November 18, 2014

31. Eligibility for Plan

    By emmetttrudy, May 2, 2011
    • 1 reply
    • 927 views
    • 
    • Andy the Actuary
    • May 2, 2011

32. simple 5330 question

    By Draper55, June 26, 2013   

    • applicable year
    • 0 replies
    • 927 views
    • 
    • Draper55
    • June 26, 2013

33. Hurricane disaster relief & sch. B

    By doombuggy, October 11, 2004
    • 1 reply
    • 927 views
    • 
    • david rigby
    • October 15, 2004

34. Current Liability range

    By david rigby, February 4, 2004
    • 1 reply
    • 926 views
    • 
    • Mike Preston
    • February 5, 2004

35. Subsidized Early Retirement

    By jane murray, February 21, 2019
    • 2 replies
    • 926 views
    • 
    • jane murray
    • February 21, 2019

36. Pension distributions

    By Gary, February 12, 2010
    • 1 reply
    • 926 views
    • 
    • masteff
    • February 12, 2010

37. Pension plan investments

    By Gary, July 12, 2010
    • 0 replies
    • 926 views
    • 
    • Gary
    • July 12, 2010

38. EGTRRA revisit

    By Gary, January 4, 2011
    • 1 reply
    • 926 views
    • 
    • SoCalActuary
    • January 4, 2011

39. Continue using original plan for new entity

    By SSRRS, April 11, 2019
    • 5 replies
    • 925 views
    • 
    • SSRRS
    • April 11, 2019

40. Terminated DB

    By Dougsbpc, January 5, 2018   

    • year of deduction
    • 3 replies
    • 925 views
    • 
    • Mike Preston
    • January 5, 2018

41. Deficit Reduction Contribution for New Plan

    By Chester, February 9, 2005
    • 0 replies
    • 925 views
    • 
    • Chester
    • February 9, 2005

42. Restricted Distributions

    By Belgarath, September 17, 2021
    • 3 replies
    • 925 views
    • 
    • Calavera
    • September 21, 2021

43. Union plan which is frozen

    By fiona1, January 26, 2012
    • 0 replies
    • 925 views
    • 
    • fiona1
    • January 26, 2012

44. PBGC missed contribution reporting

    By pixiebear, September 25, 2020
    • 5 replies
    • 924 views
    • 
    • Jeff Hartmann
    • November 16, 2020

45. Form 4010 information

    By Guest jfsinger, September 24, 2007
    • 0 replies
    • 924 views
    • 
    • Guest
    • September 24, 2007

46. Sole-Prop Non-Deductible Contributions

    By Rob P, July 29, 2009
    • 1 reply
    • 924 views
    • 
    • Andy the Actuary
    • July 29, 2009

47. Nondeductible Contribution

    By DavidO, August 12, 2024
    • 4 replies
    • 923 views
    • 
    • DavidO
    • August 12, 2024

48. Plan Amendment

    By Gary, June 25, 2009
    • 1 reply
    • 923 views
    • 
    • SoCalActuary
    • June 25, 2009

49. Testing Service Using Accrued to Date Method

    By AndyH, July 8, 2004
    • 0 replies
    • 923 views
    • 
    • AndyH
    • July 8, 2004

50. RMD for not quite terminated employee

    By BH1528, December 4, 2018
    • 2 replies
    • 923 views
    • 
    • Luke Bailey
    • December 5, 2018