Defined Benefit Plans, Including Cash Balance

7,172 topics in this forum

1. PBGC NOIT required for offset participant?

   By jane murray, October 30, 2017
   • 2 replies
   • 828 views
   • 
   • mstick
   • November 2, 2017

2. Multiple Employer Plans

   By Guest Patrick Foley, October 24, 2012
   • 0 replies
   • 828 views
   • 
   • Guest
   • October 24, 2012

3. 401(l) Offset

   By Guest Crankarm, June 8, 2010
   • 0 replies
   • 828 views
   • 
   • Guest
   • June 8, 2010

4. Break in service, average comp

   By Guest DBStudentAct, June 5, 2009
   • 1 reply
   • 827 views
   • 
   • Andy the Actuary
   • June 5, 2009

5. Reportable Events and Participant Notices

   By AndyH, October 17, 2008
   • 0 replies
   • 826 views
   • 
   • AndyH
   • October 17, 2008

6. Minimum Funding Deadline - Florence

   By John Feldt ERPA CPC QPA, October 5, 2018
   • 2 replies
   • 826 views
   • 
   • MargeM
   • October 10, 2018

7. Segment Rates For EOY Valuations

   By Guest merlin, January 9, 2009
   • 0 replies
   • 826 views
   • 
   • Guest
   • January 9, 2009

8. Frozen Defined Benefit( Aggregated): de minimus accrual

   By rodin011, February 20, 2016   

   • frozen defined benefit
   • DB/DC minimum accrual
   • 4 replies
   • 826 views
   • 
   • rodin011
   • February 20, 2016

9. Frozen plan and increase in AB for increase in cola

   By SSRRS, August 19, 2025
   • 0 replies
   • 825 views
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   • SSRRS
   • August 19, 2025

10. 415 limit v accd benefit

    By Gary, May 31, 2011
    • 0 replies
    • 825 views
    • 
    • Gary
    • May 31, 2011

11. 401(a)(26) and Frozen Cash Balance Plan

    By Lou S., February 14, 2022
    • 1 reply
    • 824 views
    • 
    • Effen
    • February 15, 2022

12. 133% Accrual Rule

    By VeryOldMan, August 17, 2019   

    • retroactive amendment
    • 2 replies
    • 823 views
    • 
    • david rigby
    • August 20, 2019

13. Treatment of Unvested in Multiemployer Plan Withdrawal

    By Jaeded, January 20, 2022
    • 3 replies
    • 823 views
    • 
    • Lou S.
    • January 21, 2022

14. -415 Issue--FT

    By VeryOldMan, February 16, 2020   

    • 415
    • frozen plans
    • (and 1 more)

      Tagged with:

      • 415
      • frozen plans
      • ft
    • 1 reply
    • 823 views
    • 
    • david rigby
    • February 17, 2020

15. 5500ez

    By Gary, March 24, 2011
    • 0 replies
    • 822 views
    • 
    • Gary
    • March 24, 2011

16. Contribution Eligibility - Profit Sharing + Cash Balance Plans

    By metsfan026, April 18, 2024
    • 2 replies
    • 821 views
    • 
    • Jeff Hartmann
    • April 19, 2024

17. Modifying Credit Balance Usuage Election

    By Andy the Actuary, February 25, 2011
    • 1 reply
    • 821 views
    • 
    • Guest
    • February 25, 2011

18. PBCG audit?

    By Guest jjren, August 28, 2008
    • 1 reply
    • 821 views
    • 
    • Effen
    • August 29, 2008

19. Accrued-to Date Testing For Deferred Retirees and Wearaway

    By Guest merlin, September 11, 2007
    • 0 replies
    • 820 views
    • 
    • Guest
    • September 11, 2007

20. unpaid minimum excise tax second year

    By Draper55, December 8, 2020
    • 1 reply
    • 820 views
    • 
    • Lou S.
    • December 8, 2020

21. Required contribution that is not deductible

    By Earl, August 31, 2009
    • 2 replies
    • 820 views
    • 
    • david rigby
    • August 31, 2009

22. Looking for survey with average benefit provided in DB plans

    By Guest Judy S, June 22, 2004
    • 0 replies
    • 819 views
    • 
    • Guest
    • June 22, 2004

23. Is there a minimum service requirement to accrue a benefit

    By Belgarath, September 17, 2015
    • 2 replies
    • 819 views
    • 
    • Belgarath
    • September 18, 2015

24. 4980F Excise Tax Waiver

    By HollyB, August 21, 2018
    • 5 replies
    • 819 views
    • 
    • Effen
    • August 29, 2018

25. Fiscal Plan Year

    By MGOAdmin, September 22, 2015
    • 0 replies
    • 817 views
    • 
    • MGOAdmin
    • September 22, 2015

26. RMD for one participant plan

    By Dougsbpc, January 1, 2018
    • 4 replies
    • 817 views
    • 
    • CuseFan
    • January 2, 2018

27. 436 vs 401(a)(9) and nonspouse beneficiaries

    By Guest DFW EBEC, February 19, 2010
    • 0 replies
    • 817 views
    • 
    • Guest
    • February 19, 2010

28. 204(h) timing

    By Bri, February 25, 2025
    • 1 reply
    • 816 views
    • 
    • Effen
    • February 25, 2025

29. Transfer of Plan Sponsorship within Control Group

    By CuseFan, October 2, 2019
    • 0 replies
    • 816 views
    • 
    • CuseFan
    • October 2, 2019

30. new plan for old service

    By Effen, December 22, 2010
    • 1 reply
    • 816 views
    • 
    • Andy the Actuary
    • December 22, 2010

31. ASOP 51

    By dmb, May 2, 2019
    • 2 replies
    • 816 views
    • 
    • david rigby
    • May 3, 2019

32. PPA Cash Balance Plans: Notice 2007-6

    By ERISA25, November 10, 2009
    • 0 replies
    • 815 views
    • 
    • ERISA25
    • November 10, 2009

33. Age Methodology

    By Pension RC, November 30, 2016
    • 2 replies
    • 815 views
    • 
    • Mike Preston
    • November 30, 2016

34. Can a foreign corporation replace domestic subsidiary as plan sponsor following cessation of domestic subsidiary's operations?

    By Guest JGodsoe, April 9, 2004
    • 0 replies
    • 814 views
    • 
    • Guest
    • April 9, 2004

35. Timing of Participant Notice

    By Andy the Actuary, February 29, 2008
    • 0 replies
    • 814 views
    • 
    • Andy the Actuary
    • February 29, 2008

36. Basic 417(e) lump sum question

    By AndyH, July 17, 2018
    • 1 reply
    • 813 views
    • 
    • Mike Preston
    • July 17, 2018

37. elimination of the 5 year remedial cycle

    By LM, September 18, 2018
    • 4 replies
    • 813 views
    • 
    • Ilene Ferenczy
    • September 21, 2018

38. replacement plan qualification

    By Audrey, July 10, 2024
    • 2 replies
    • 813 views
    • 
    • Audrey
    • July 12, 2024

39. Cash Balance Plan is terminating - need to purchase 5 deferred annuities

    By truphao, November 17, 2022
    • 5 replies
    • 812 views
    • 
    • CuseFan
    • November 18, 2022

40. Delayed Cash-Balance Regs

    By JAY21, October 19, 2011
    • 0 replies
    • 812 views
    • 
    • JAY21
    • October 19, 2011

41. content needed for a cont. ed. book

    By Guest lawallach, March 21, 2009
    • 0 replies
    • 812 views
    • 
    • Guest
    • March 21, 2009

42. Offering Subsidized Early Retirement for a Limited-time

    By JRG, April 20, 2017
    • 3 replies
    • 811 views
    • 
    • david rigby
    • April 21, 2017

43. Shared Employee

    By Guest Orlando4k, November 2, 2011
    • 0 replies
    • 811 views
    • 
    • Guest
    • November 2, 2011

44. COLA with J&S

    By SSRRS, December 26, 2019
    • 3 replies
    • 811 views
    • 
    • SSRRS
    • December 31, 2019

45. American Academy of Actuaries and PBGC exchange letters

    By My 2 cents, January 30, 2015   

    • Deferred retirement increases
    • 1 reply
    • 810 views
    • 
    • AndyH
    • January 30, 2015

46. 401a4 testing - accrued-to-date - combo plan

    By Jakyasar, April 13, 2021
    • 3 replies
    • 810 views
    • 
    • Effen
    • April 20, 2021

47. Filing for a 2007 & 2008 DB plan funding waiver

    By Guest GaryGaryGary, March 5, 2008
    • 0 replies
    • 810 views
    • 
    • Guest
    • March 5, 2008

48. Embed excess benefit plan formula/language in DB plan doc.?

    By benefitsguru, December 12, 2014
    • 2 replies
    • 809 views
    • 
    • jpod
    • December 12, 2014

49. Purchase of Life Insurance Policy

    By bzorc, April 7, 2009
    • 0 replies
    • 809 views
    • 
    • bzorc
    • April 7, 2009

50. FSCOB - Any benefit to maintaining?

    By Guest jmrodrig, September 3, 2009
    • 1 reply
    • 809 views
    • 
    • david rigby
    • September 3, 2009