Defined Benefit Plans, Including Cash Balance

7,173 topics in this forum

1. Distributions of Rollover portion of benefit

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

2. Amending Actuarial Equivalent Interest

   By Dougsbpc, April 7, 2010
   • 1 reply
   • 930 views
   • 
   • Andy the Actuary
   • April 7, 2010

3. Sole-Prop Non-Deductible Contributions

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

4. Non-PBGC Plan Term with Surplus Assets

   By jpm56, August 6, 2018   

   • excess assets
   • surplus assets
   • (and 3 more)

     Tagged with:

     • excess assets
     • surplus assets
     • non-pbgc
     • pbgc
     • plan termination
   • 0 replies
   • 930 views
   • 
   • jpm56
   • August 6, 2018

5. Pension distributions

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

6. FT & AFTAP on Sch SB for EOY valuation

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

7. Change in DBP Funding Method - IRS User Fee?

   By CuseFan, August 22, 2023
   • 2 replies
   • 929 views
   • 
   • CuseFan
   • August 22, 2023

8. Testing Service Using Accrued to Date Method

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

9. ARP Modifications to Annual Funding Notice

   By John314, March 29, 2022
   • 3 replies
   • 929 views
   • 
   • Bri
   • April 8, 2022

10. EGTRRA revisit

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

11. 412(e) and 401(k)

    By Tinman, April 3, 2015
    • 1 reply
    • 928 views
    • 
    • Mike Preston
    • April 3, 2015

12. Form 4010 information

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

13. Pension plan investments

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

14. Contribution Other Than in Cash

    By Dougsbpc, February 25, 2016
    • 6 replies
    • 926 views
    • 
    • tymesup
    • February 25, 2016

15. 412(i) plan contribution for a short plan year

    By Guest Carol the Writer, June 25, 2004
    • 0 replies
    • 926 views
    • 
    • Guest
    • June 25, 2004

16. Plan Amendment

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

17. Quicky est. of the 2009 AFTAP

    By Guest DBPension, April 2, 2009
    • 3 replies
    • 926 views
    • 
    • Andy the Actuary
    • April 2, 2009

18. 204(h) notice for multiple groups

    By Jakyasar, November 21, 2022
    • 5 replies
    • 925 views
    • 
    • Jakyasar
    • November 22, 2022

19. Frozen DB Plan Question

    By Stash026, March 2, 2016
    • 3 replies
    • 925 views
    • 
    • My 2 cents
    • March 2, 2016

20. Plan Termination

    By ac, June 15, 2023
    • 6 replies
    • 925 views
    • 
    • KimberlyC
    • June 20, 2023

21. reduction of benefits

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

22. ARPA-21 15 year amortization - new plan for 2020

    By Jakyasar, June 13, 2021
    • 5 replies
    • 924 views
    • 
    • Jakyasar
    • June 25, 2021

23. Paying lump sums after window expires

    By James, October 27, 2018
    • 4 replies
    • 924 views
    • 
    • Todd Flessner
    • October 30, 2018

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

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

25. DB/DC Combo Sponsored by LLC with Employees Post-PPA

    By Guest Jcarolan, March 20, 2009
    • 1 reply
    • 924 views
    • 
    • mwyatt
    • March 21, 2009

26. PBGC Plan Termination Filing - Early Benefit Distributions

    By carrots, June 16, 2010
    • 1 reply
    • 923 views
    • 
    • Andy the Actuary
    • June 16, 2010

27. Plan Doc - early retirement

    By Mister Met, June 24, 2013
    • 3 replies
    • 923 views
    • 
    • Mister Met
    • June 24, 2013

28. DB plan with an accrual rate for non-owner HCEs

    By John Feldt ERPA CPC QPA, May 4, 2011
    • 7 replies
    • 923 views
    • 
    • John Feldt ERPA CPC QPA
    • May 4, 2011

29. When are DB plan restatements due for individually designed plans?

    By katieinny, October 8, 2010
    • 0 replies
    • 923 views
    • 
    • katieinny
    • October 8, 2010

30. Another Meaningful Benefit Question and -11(g) amendments

    By Trekker, April 9, 2014
    • 0 replies
    • 922 views
    • 
    • Trekker
    • April 9, 2014

31. Successor Plan

    By dan.jock, November 29, 2016
    • 1 reply
    • 922 views
    • 
    • dan.jock
    • December 1, 2016

32. Entry Age Normal

    By Rball4, February 20, 2025
    • 2 replies
    • 921 views
    • 
    • david rigby
    • February 20, 2025

33. AFTAP and un-paid prior contributions

    By Rob P, March 4, 2009
    • 1 reply
    • 921 views
    • 
    • Effen
    • March 4, 2009

34. 401(a)(26) meaningful benefit

    By John Feldt ERPA CPC QPA, June 30, 2011
    • 1 reply
    • 921 views
    • 
    • SoCalActuary
    • June 30, 2011

35. Optimized account mix for max tax deferral

    By adam_mx, October 10, 2015
    • 2 replies
    • 921 views
    • 
    • ESOP Guy
    • October 12, 2015

36. 2023 PBGC premiums increase - FYI

    By Jakyasar, October 19, 2022
    • 9 replies
    • 921 views
    • 
    • truphao
    • June 26, 2023

37. RMD Start Date Question

    By Stash026, June 23, 2017
    • 2 replies
    • 921 views
    • 
    • CuseFan
    • June 23, 2017

38. PBGC Technical Advice on Plan Terminations

    By Andy the Actuary, December 4, 2007
    • 0 replies
    • 921 views
    • 
    • Andy the Actuary
    • December 4, 2007

39. Contributions withdrawn after being deposited?

    By Jakyasar, August 13, 2021
    • 9 replies
    • 920 views
    • 
    • Jakyasar
    • August 16, 2021

40. DB Formula by person - HCE Only Plan

    By slburnett, February 22, 2017   

    • defined benefit
    • formula
    • (and 2 more)

      Tagged with:

      • defined benefit
      • formula
      • hce
      • nondiscrimination
    • 2 replies
    • 920 views
    • 
    • AndyH
    • July 20, 2017

41. Conflict of Interest?

    By AHPension, March 7, 2014
    • 1 reply
    • 920 views
    • 
    • david rigby
    • March 7, 2014

42. What happens when a top hat plan participant is no longer eligible?

    By Guest newtobenefits, September 26, 2008
    • 0 replies
    • 920 views
    • 
    • Guest
    • September 26, 2008

43. Life Insurance Restrictions

    By Dougsbpc, November 25, 2014
    • 1 reply
    • 920 views
    • 
    • AndyH
    • November 26, 2014

44. Max tax after PPA

    By Gary, December 13, 2010
    • 0 replies
    • 919 views
    • 
    • Gary
    • December 13, 2010

45. Oops - contribution went to the wrong place

    By Blinky the 3-eyed Fish, July 29, 2009
    • 2 replies
    • 919 views
    • 
    • Blinky the 3-eyed Fish
    • July 30, 2009

46. Another 11(g) Amendment question

    By Trekker, August 27, 2013
    • 0 replies
    • 919 views
    • 
    • Trekker
    • August 27, 2013

47. Non discrimination testing

    By Gary, April 7, 2009
    • 0 replies
    • 919 views
    • 
    • Gary
    • April 7, 2009

48. Safe Harbor Formula?

    By Cloudy, May 5, 2017
    • 3 replies
    • 919 views
    • 
    • My 2 cents
    • May 5, 2017

49. Employee coverage by name

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

50. Deduction Timing

    By amcorson, March 30, 2011
    • 1 reply
    • 917 views
    • 
    • K2retire
    • March 30, 2011