Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. change in funding methods

   By DMcGovern, October 29, 2008
   • 2 replies
   • 909 views
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   • DMcGovern
   • October 29, 2008

2. Options Available when a CB Plan misses its Minimum Funding

   By CharlesLeggette, January 3, 2014
   • 2 replies
   • 909 views
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   • Rball4
   • January 3, 2014

3. Integration and Late Retirement

   By Andy the Actuary, October 14, 2009
   • 1 reply
   • 909 views
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   • SoCalActuary
   • October 15, 2009

4. Optimized account mix for max tax deferral

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

5. IRC 404(a)(7)

   By §#$%!, March 15, 2022
   • 4 replies
   • 909 views
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   • §#$%!
   • March 15, 2022

6. New lump sum and cash balance rules

   By FAPInJax, March 2, 2004
   • 0 replies
   • 909 views
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   • FAPInJax
   • March 2, 2004

7. Interest Credited on Paid-Back Distribution

   By Guest bobolink, November 18, 2009
   • 1 reply
   • 909 views
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   • AndyH
   • November 19, 2009

8. Safe Harbor Formula?

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

9. In-Service Distribution

   By Dougsbpc, January 18, 2010
   • 1 reply
   • 908 views
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   • Andy the Actuary
   • January 18, 2010

10. 2023 PBGC premiums increase - FYI

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

11. Top Heavy requirement

    By Gary, March 1, 2011
    • 2 replies
    • 908 views
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    • AndyH
    • March 1, 2011

12. Defined Benefit Distributions

    By Guest Nathan Kolbes, August 14, 2007
    • 0 replies
    • 907 views
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    • Guest
    • August 14, 2007

13. 412(i) & traditional DB Combo

    By flosfur, August 7, 2003
    • 0 replies
    • 907 views
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    • flosfur
    • August 7, 2003

14. Ineffective Amendment due to Sec 436; Anti-Cutback

    By Guest BCR, October 24, 2012
    • 3 replies
    • 907 views
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    • Guest
    • October 24, 2012

15. Normal Retirement Age

    By Gary, October 21, 2009
    • 0 replies
    • 907 views
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    • Gary
    • October 21, 2009

16. Takeover with Insurance

    By JBones, December 2, 2010
    • 0 replies
    • 907 views
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    • JBones
    • December 2, 2010

17. 2003 Plan Term Date-2004 Deduction ?

    By JAY21, July 20, 2004
    • 0 replies
    • 906 views
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    • JAY21
    • July 20, 2004

18. Help wanted: FAS 106 work

    By ScottR, June 19, 2009
    • 0 replies
    • 905 views
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    • ScottR
    • June 19, 2009

19. Participating Employer Contribution

    By Dougsbpc, November 8, 2009
    • 2 replies
    • 905 views
    • 
    • Blinky the 3-eyed Fish
    • November 9, 2009

20. Canadian Benefits Information

    By Guest buxbaum2, August 22, 2004
    • 0 replies
    • 905 views
    • 
    • Guest
    • August 22, 2004

21. Valuations - Expected Form of Payment for HCEs

    By JAY21, February 18, 2010
    • 1 reply
    • 905 views
    • 
    • SoCalActuary
    • February 18, 2010

22. small PBGC Plan under(over) Funded

    By Guest jmrodrig, April 6, 2010
    • 2 replies
    • 904 views
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    • JAY21
    • April 6, 2010

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

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

24. Is term insurance premiums considered plan expenses

    By Guest dgee0721, January 13, 2014
    • 3 replies
    • 903 views
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    • My 2 cents
    • January 15, 2014

25. TH and Gateway Distribution

    By retbenser, January 28, 2011
    • 3 replies
    • 903 views
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    • SoCalActuary
    • January 28, 2011

26. RP-2000 q's

    By tymesup, June 6, 2009
    • 2 replies
    • 903 views
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    • tymesup
    • June 8, 2009

27. Plan Termination

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

28. CBA and Restrictions When Plan Year and CBA Year Are Differnt

    By Guest merlin, April 24, 2008
    • 0 replies
    • 902 views
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    • Guest
    • April 24, 2008

29. DB/DC combo BRF

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

30. DB plan maximum service credit reduction

    By 7806akp, January 24, 2012
    • 1 reply
    • 902 views
    • 
    • SoCalActuary
    • January 25, 2012

31. Best practices - finding missing participants and processing participant deaths

    By StaceyHelton, February 11, 2016
    • 0 replies
    • 902 views
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    • StaceyHelton
    • February 11, 2016

32. Excess Loan in a DB Plan - How to Handle

    By emmetttrudy, May 22, 2012
    • 1 reply
    • 901 views
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    • SoCalActuary
    • May 23, 2012

33. 2008 Funding Rules

    By JAY21, November 1, 2007
    • 0 replies
    • 901 views
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    • JAY21
    • November 1, 2007

34. Entry Age Normal

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

35. How to handle RMD for FT

    By Guest Doogie61, June 10, 2010
    • 1 reply
    • 900 views
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    • Mike Preston
    • June 10, 2010

36. Cash Balance Plan - Interest Rate Amendment

    By metsfan026, January 29, 2025
    • 1 reply
    • 900 views
    • 
    • Bri
    • January 29, 2025

37. 10/15/09 Funding Regs

    By JAY21, December 2, 2009
    • 1 reply
    • 899 views
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    • david rigby
    • December 2, 2009

38. 412(i) plans

    By Guest Clain, June 30, 2003
    • 1 reply
    • 899 views
    • 
    • Guest
    • July 11, 2003

39. Nondiscrimination Testing - Different Measurement Periods?

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

40. Plan Restatement - Cash Balance

    By Stash026, May 28, 2020
    • 3 replies
    • 898 views
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    • Snapper
    • May 30, 2020

41. 412i conversion

    By FAPInJax, May 29, 2009
    • 0 replies
    • 898 views
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    • FAPInJax
    • May 29, 2009

42. MP Plan - Annuity Request

    By TPApril, February 26, 2025
    • 2 replies
    • 897 views
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    • david rigby
    • March 8, 2025

43. Funding cushion and expected increases in comp with 415

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

44. PBGC Reportable Events

    By AndyH, October 19, 2010
    • 0 replies
    • 897 views
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    • AndyH
    • October 19, 2010

45. change in fundinging method

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

46. 415 lump sum--sobn 415 & SOBN

    By Sixpack, October 5, 2019
    • 1 reply
    • 896 views
    • 
    • SoCalActuary
    • October 7, 2019

47. 402(f) Notice

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

48. Is a terminating amendment needed for this individually designed DB plan?

    By MeTooToo, October 24, 2019
    • 1 reply
    • 896 views
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    • Doc Ument
    • October 24, 2019

49. 2010 pension funding relief regulations

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

50. Section 432 notice

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