Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. COVID-19 Withdrawal

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

2. Section 432 notice

   By LIBERTYKID, June 18, 2009
   • 2 replies
   • 885 views
   • 
   • Effen
   • June 19, 2009

3. Filing Schedule MP, Plan Termination

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

4. 402(f) Notice

   By Andy the Actuary, September 23, 2008
   • 0 replies
   • 884 views
   • 
   • Andy the Actuary
   • September 23, 2008

5. change in fundinging method

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

6. 2010 pension funding relief regulations

   By Guest joe9pension, December 8, 2010
   • 1 reply
   • 883 views
   • 
   • Effen
   • December 8, 2010

7. Methods of Avoiding 436 Restrictions

   By Guest merlin, February 29, 2008
   • 0 replies
   • 883 views
   • 
   • Guest
   • February 29, 2008

8. Funding Waiver Application

   By mwyatt, December 9, 2011
   • 0 replies
   • 883 views
   • 
   • mwyatt
   • December 9, 2011

9. 2023 PBGC premiums increase - FYI

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

10. Removal of DC contribution in excess of 6%

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

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

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

12. 436 restrictions

    By Guest JM123, July 18, 2008
    • 0 replies
    • 881 views
    • 
    • Guest
    • July 18, 2008

13. Retirement - reemployment issue

    By Guest Bearlee, November 7, 2008
    • 0 replies
    • 881 views
    • 
    • Guest
    • November 7, 2008

14. Funding DB Plan After Plan Termination

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

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

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

16. Cash Balance Terminations

    By Guest PGH.ERISA, June 16, 2008
    • 0 replies
    • 880 views
    • 
    • Guest
    • June 16, 2008

17. Change in corporate tax year

    By Guest jmincin, July 6, 2005
    • 0 replies
    • 880 views
    • 
    • Guest
    • July 6, 2005

18. DB/DC combo BRF

    By Guest ICannotDiscloseMyIdentity, February 23, 2011
    • 0 replies
    • 880 views
    • 
    • Guest
    • February 23, 2011

19. Nondiscrimination Testing - Different Measurement Periods?

    By CuseFan, March 6, 2018
    • 3 replies
    • 880 views
    • 
    • Mike Preston
    • March 7, 2018

20. If DB Plan frozen mid-June, do plan participant credited a year of service

    By AdKu, February 25, 2016   

    • BA Freeze in June
    • YOS
    • 2 replies
    • 879 views
    • 
    • My 2 cents
    • February 25, 2016

21. valuation for a frozen plan

    By abanky, March 3, 2009
    • 1 reply
    • 879 views
    • 
    • Effen
    • March 3, 2009

22. tax-exempt entity pension plans

    By Guest taxgurl, May 15, 2003
    • 0 replies
    • 879 views
    • 
    • Guest
    • May 15, 2003

23. Post NRA

    By ombskid, September 22, 2011
    • 2 replies
    • 879 views
    • 
    • ombskid
    • September 22, 2011

24. Distributions in Cash balance

    By jkdoll2, August 28, 2008
    • 1 reply
    • 879 views
    • 
    • Blinky the 3-eyed Fish
    • August 28, 2008

25. 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
    • 878 views
    • 
    • jpm56
    • August 6, 2018

26. DB distribution

    By retbenser, November 24, 2010
    • 1 reply
    • 878 views
    • 
    • ScottR
    • December 1, 2010

27. DB plan audit

    By emmetttrudy, September 3, 2009
    • 2 replies
    • 878 views
    • 
    • david rigby
    • September 3, 2009

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

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

29. Paying lump sums after window expires

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

30. Changing Valuation Date

    By Dougsbpc, July 17, 2011
    • 0 replies
    • 877 views
    • 
    • Dougsbpc
    • July 17, 2011

31. change in funding method?

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

32. Late retirement - variable rates

    By lees, February 2, 2017   

    • late retirement
    • actuarial increases
    • (and 1 more)

      Tagged with:

      • late retirement
      • actuarial increases
      • ppa
    • 1 reply
    • 876 views
    • 
    • Calavera
    • February 2, 2017

33. 404 prior pan year deductions

    By Draper55, March 28, 2014
    • 0 replies
    • 876 views
    • 
    • Draper55
    • March 28, 2014

34. 410(b) benefiting in a 412(e)(3)

    By DMcGovern, June 30, 2011
    • 2 replies
    • 876 views
    • 
    • DMcGovern
    • June 30, 2011

35. Contributions withdrawn after being deposited?

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

36. Taxation of Pension Benefits Paid to Foreign Professional Athletes

    By CaliBen, May 7, 2010
    • 0 replies
    • 875 views
    • 
    • CaliBen
    • May 7, 2010

37. Articles on Credit Balances

    By SoCalActuary, July 7, 2008
    • 2 replies
    • 875 views
    • 
    • SoCalActuary
    • July 7, 2008

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

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

39. ARP Modifications to Annual Funding Notice

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

40. LTD offset

    By david rigby, September 6, 2011
    • 0 replies
    • 873 views
    • 
    • david rigby
    • September 6, 2011

41. Asset method question: phase-in

    By Guest guppy, July 28, 2004
    • 2 replies
    • 873 views
    • 
    • Blinky the 3-eyed Fish
    • July 29, 2004

42. Retroactive Annuity Starting Date

    By Guest AEA, September 5, 2003
    • 0 replies
    • 873 views
    • 
    • Guest
    • September 5, 2003

43. DB and 403(b) plans

    By Guest BarryK, August 2, 2004
    • 0 replies
    • 873 views
    • 
    • Guest
    • August 2, 2004

44. Attribution of ASG status to another member of a controlled Group

    By Lame Duck, November 19, 2007
    • 0 replies
    • 872 views
    • 
    • Lame Duck
    • November 19, 2007

45. Restricted Distributions

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

46. Lump Sum From Cash Balance Plan

    By Dougsbpc, October 30, 2017
    • 1 reply
    • 871 views
    • 
    • CuseFan
    • October 30, 2017

47. PBGC Premium calculations for cash balance plans

    By AndyH, August 7, 2012
    • 2 replies
    • 871 views
    • 
    • AndyH
    • August 8, 2012

48. NRAs under age 62

    By JAY21, April 16, 2009
    • 2 replies
    • 870 views
    • 
    • Andy the Actuary
    • April 17, 2009

49. Funding cushion and expected increases in comp with 415

    By C. B. Zeller, November 12, 2020
    • 0 replies
    • 870 views
    • 
    • C. B. Zeller
    • November 12, 2020

50. 412i & 436

    By Draper55, April 23, 2008
    • 0 replies
    • 870 views
    • 
    • Draper55
    • April 23, 2008