Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Can a DB plan sell employer securities to the employer?

   By Scott, July 29, 2010
   • 0 replies
   • 993 views
   • 
   • Scott
   • July 29, 2010

2. Pre-participation Service

   By Gary, May 11, 2005
   • 0 replies
   • 1.4k views
   • 
   • Gary
   • May 11, 2005

3. 2011 EA Meeting Kudos

   By Andy the Actuary, April 18, 2011
   • 0 replies
   • 953 views
   • 
   • Andy the Actuary
   • April 18, 2011

4. Affiliated Service Group

   By Guest stanlipton, April 12, 2013
   • 0 replies
   • 870 views
   • 
   • Guest
   • April 12, 2013

5. PBGC premium with a minimum benefit

   By david rigby, February 19, 1999
   • 0 replies
   • 1.5k views
   • 
   • david rigby
   • February 19, 1999

6. Appropriate early retirement factor

   By Gary, April 14, 2000
   • 0 replies
   • 1.4k views
   • 
   • Gary
   • April 14, 2000

7. retroactive plan amendment

   By Gary, December 11, 2002
   • 0 replies
   • 1.1k views
   • 
   • Gary
   • December 11, 2002

8. 401(a)(26)

   By Guest lerieleech, February 5, 2008
   • 0 replies
   • 778 views
   • 
   • Guest
   • February 5, 2008

9. Asset Management Fees

   By Guest pension222, July 23, 2001
   • 0 replies
   • 1.4k views
   • 
   • Guest
   • July 23, 2001

10. Db Rfp

    By Guest Mike Lanio, March 26, 2003
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • March 26, 2003

11. determination of an annual interest rate

    By Gary, February 25, 1999
    • 0 replies
    • 1.4k views
    • 
    • Gary
    • February 25, 1999

12. Plan Loan from DB PLan

    By Gary, May 11, 2005
    • 0 replies
    • 1.1k views
    • 
    • Gary
    • May 11, 2005

13. 401(l) Offset

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

14. Use of "safety valve" provision of §1.401(a)(4)-3(C)(3) with respect to the general test for nondiscrimination in amount of benefits

    By gle318612, August 30, 2010
    • 0 replies
    • 1.1k views
    • 
    • gle318612
    • August 30, 2010

15. PBGC Asserting Novel Claim Under ERISA Section 4068 and 31 U.S.C. Section 3713

    By WestCoast, May 23, 2013
    • 0 replies
    • 1.7k views
    • 
    • WestCoast
    • May 23, 2013

16. Improperly filled out adoption agreement

    By richard, April 22, 2000
    • 0 replies
    • 1.5k views
    • 
    • richard
    • April 22, 2000

17. Reportable Events and Participant Notices

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

18. Communication Tip

    By Andy the Actuary, May 31, 2009
    • 0 replies
    • 881 views
    • 
    • Andy the Actuary
    • May 31, 2009

19. Cash Balance Plan Conversion Assumptions

    By Gary, March 1, 1999
    • 0 replies
    • 1.4k views
    • 
    • Gary
    • March 1, 1999

20. Proposed Regulations under 430

    By Gary, November 12, 2008
    • 0 replies
    • 938 views
    • 
    • Gary
    • November 12, 2008

21. pro-rate shortfall amortization installment

    By chc93, June 8, 2010
    • 0 replies
    • 1.3k views
    • 
    • chc93
    • June 8, 2010

22. Claim of pension benefit

    By Gary, March 1, 1999
    • 0 replies
    • 1.5k views
    • 
    • Gary
    • March 1, 1999

23. Deficit Reduction Contribution for New Plan

    By Chester, February 9, 2005
    • 0 replies
    • 924 views
    • 
    • Chester
    • February 9, 2005

24. Testing Former Employees

    By Guest merlin, July 1, 2008
    • 0 replies
    • 976 views
    • 
    • Guest
    • July 1, 2008

25. QJSA Most-Valuable Rule vs. Grandfathered Lump Sum

    By Übernerd, May 11, 2012
    • 0 replies
    • 2k views
    • 
    • Übernerd
    • May 11, 2012

26. 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
    • 917 views
    • 
    • jpm56
    • August 6, 2018

27. Three 415 DB questions

    By Guest pjharvey, April 26, 2000
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • April 26, 2000

28. Cushion amount

    By Guest skc, February 10, 2007
    • 0 replies
    • 1.6k views
    • 
    • Guest
    • February 10, 2007

29. Funding Waiver Application

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

30. 2008 Assets For PBGC Premium Calculation

    By Andy the Actuary, August 26, 2008
    • 0 replies
    • 991 views
    • 
    • Andy the Actuary
    • August 26, 2008

31. determination letter caveat

    By Guest Laura, May 1, 2000
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • May 1, 2000

32. In-Kind Reversion To Employer

    By Guest danwintz, May 2, 2000
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • May 2, 2000

33. Compensation Question

    By Guest kjk, December 12, 2002
    • 0 replies
    • 1k views
    • 
    • Guest
    • December 12, 2002

34. Required Minimum Distribution

    By JBones, September 23, 2008
    • 0 replies
    • 1.6k views
    • 
    • JBones
    • September 23, 2008

35. Minimum Distribution Rules/Incidental Death Benefit

    By My 2 cents, August 23, 2013   

    • Pre-retirement death benefit
    • 0 replies
    • 1.6k views
    • 
    • My 2 cents
    • August 23, 2013

36. increasing rmds additional accruals

    By Draper55, March 1, 2018
    • 0 replies
    • 493 views
    • 
    • Draper55
    • March 1, 2018

37. PPA Benefit Restrictions

    By Guest joe9pension, January 28, 2009
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • January 28, 2009

38. Plans of Controlled Groups of Corporations

    By Hoard1, March 11, 1999
    • 0 replies
    • 1.5k views
    • 
    • Hoard1
    • March 11, 1999

39. 401(a)(4) Testing of Contributory DB Plan

    By Guest Doug Goelz, September 3, 2001
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • September 3, 2001

40. Nondiscrimination testing and early retirement

    By FAPInJax, July 1, 2008
    • 0 replies
    • 864 views
    • 
    • FAPInJax
    • July 1, 2008

41. Distressed Termination, MRC and excise tax

    By abanky, August 26, 2009
    • 0 replies
    • 940 views
    • 
    • abanky
    • August 26, 2009

42. Short term military leave and USERRA

    By Guest forum4, April 14, 2005
    • 0 replies
    • 1.2k views
    • 
    • Guest
    • April 14, 2005

43. PBGC issues Quarterly Contribution notice relief

    By JAY21, May 1, 2009
    • 0 replies
    • 1k views
    • 
    • JAY21
    • May 1, 2009

44. buyers of bus. sponsoring plans w/excess assets

    By Earl, May 5, 2000
    • 0 replies
    • 1.3k views
    • 
    • Earl
    • May 5, 2000

45. Changing Valuation Date

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

46. FRS 17 - new UK accounting standard

    By JanetM, May 8, 2002
    • 0 replies
    • 1.4k views
    • 
    • JanetM
    • May 8, 2002

47. Window for Partial Lump Sum from Cash Balance Plan

    By Guest ircreader, August 29, 2005
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • August 29, 2005

48. PPA Credit Balance Elections through Email?

    By LarryDavid, September 20, 2021
    • 0 replies
    • 343 views
    • 
    • LarryDavid
    • September 20, 2021

49. 402(f) Notice

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

50. Repymt of lump sum distribution and then rehired

    By Guest Donald H. Miller, May 15, 2000
    • 0 replies
    • 1.7k views
    • 
    • Guest
    • May 15, 2000