Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. reduction of benefits

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

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

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

3. 412(e) and 401(k)

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

4. Amending Actuarial Equivalent Interest

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

5. Switching to asset smoothing (avg.)

   By SSRRS, July 11, 2019
   • 2 replies
   • 921 views
   • 
   • SSRRS
   • July 15, 2019

6. PBGC Plan Termination Filing - Early Benefit Distributions

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

7. COVID-19 Withdrawal

   By thepensionmaven, April 5, 2020
   • 3 replies
   • 920 views
   • 
   • digger
   • April 6, 2020

8. 412(i) plan contribution for a short plan year

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

9. Deductions

   By Christopher Wilson, June 29, 2020
   • 3 replies
   • 920 views
   • 
   • C. B. Zeller
   • June 30, 2020

10. Quicky est. of the 2009 AFTAP

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

11. 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
    • 919 views
    • 
    • jpm56
    • August 6, 2018

12. Benefit Accrual Question

    By Earl, November 28, 2016
    • 6 replies
    • 919 views
    • 
    • John Feldt ERPA CPC QPA
    • November 30, 2016

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

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

14. Max tax after PPA

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

15. Successor Plan

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

16. PBGC Technical Advice on Plan Terminations

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

17. Contribution Other Than in Cash

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

18. AFTAP and un-paid prior contributions

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

19. 401(a)(26) meaningful benefit

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

20. Frozen DB Plan Question

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

21. 415 lump sums in 2008

    By Gary, October 10, 2008
    • 0 replies
    • 916 views
    • 
    • Gary
    • October 10, 2008

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

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

23. Another 11(g) Amendment question

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

24. Non discrimination testing

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

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

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

26. Life Insurance Restrictions

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

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

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

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

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

29. Top Heavy

    By Egold, March 11, 2020
    • 2 replies
    • 915 views
    • 
    • CuseFan
    • March 11, 2020

30. Cash Balance Plans: Changing requirements

    By Guest Rachel Hamilton, March 9, 2010
    • 2 replies
    • 914 views
    • 
    • david rigby
    • March 9, 2010

31. 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
    • 914 views
    • 
    • AndyH
    • July 20, 2017

32. Oops - contribution went to the wrong place

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

33. Employee coverage by name

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

34. Paying lump sums after window expires

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

35. Plan Doc - early retirement

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

36. Conflict of Interest?

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

37. Filing Schedule MP, Plan Termination

    By Guest DBStudentAct, March 30, 2011
    • 0 replies
    • 913 views
    • 
    • Guest
    • March 30, 2011

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

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

39. Sungard Relius Annual Notice

    By Andy the Actuary, February 13, 2009
    • 0 replies
    • 912 views
    • 
    • Andy the Actuary
    • February 13, 2009

40. Deduction Timing

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

41. Contributions withdrawn after being deposited?

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

42. 204(h) notice for multiple groups

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

43. Top heavy credit

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

44. Testing Query

    By Guest DBStudentAct, July 11, 2009
    • 1 reply
    • 911 views
    • 
    • WDIK
    • July 13, 2009

45. Schedule C income after val date

    By Dinosaur, April 17, 2012
    • 3 replies
    • 910 views
    • 
    • SoCalActuary
    • April 17, 2012

46. plan conversion

    By thepensionmaven, October 12, 2013
    • 1 reply
    • 910 views
    • 
    • Andy the Actuary
    • October 12, 2013

47. ARP Modifications to Annual Funding Notice

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

48. RMD Start Date Question

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

49. Excluding Service

    By goldtpa, April 21, 2010
    • 2 replies
    • 910 views
    • 
    • goldtpa
    • April 21, 2010

50. Suspension of benefits

    By ALG, July 9, 2020
    • 4 replies
    • 909 views
    • 
    • Calavera
    • July 10, 2020