Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. FAS87 & SERP

   By Guest Don N, June 28, 2000
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   • 1.5k views
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   • Guest
   • June 28, 2000

2. 436 vs 401(a)(9) and nonspouse beneficiaries

   By Guest DFW EBEC, February 19, 2010
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   • 814 views
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   • Guest
   • February 19, 2010

3. 404(a)(7) Limit For Different Plan/Fiscal Years

   By Guest merlin, February 14, 2005
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   • Guest
   • February 14, 2005

4. Soliciting recommendations for DB admin

   By Guest Spock, June 5, 2009
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   • 769 views
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   • Guest
   • June 5, 2009

5. Pension Benefit Statements

   By dmb, November 20, 2009
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   • 1.2k views
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   • dmb
   • November 20, 2009

6. Choice to Convert DB Plan

   By Guest pep, June 14, 1999
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   • 1.5k views
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   • Guest
   • June 14, 1999

7. Accrued Benefit in Cash Balance Plan

   By Gary, June 16, 1999
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   • 1.5k views
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   • Gary
   • June 16, 1999

8. PBGC rate to 120% PBGC rate

   By Gary, November 8, 2001
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   • 2.1k views
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   • Gary
   • November 8, 2001

9. Top-Heavy exemption

   By JustnERPA, January 23, 2019
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   • 486 views
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   • JustnERPA
   • January 23, 2019

10. Final 415 Regs - applying the 401(a)(17) limit

    By John Feldt ERPA CPC QPA, April 4, 2007
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    • 1.7k views
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    • John Feldt ERPA CPC QPA
    • April 4, 2007

11. Monthly Yield Curve tables

    By david rigby, February 3, 2009
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    • 957 views
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    • david rigby
    • February 3, 2009

12. Use of 2008 EZ until 2009 forms released

    By Guest jmrodrig, April 19, 2010
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    • 802 views
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    • Guest
    • April 19, 2010

13. Market Based Cash Balance Plan - Interest Crediting Rate Assumption

    By SCooper, November 28, 2023   

    • cash balance
    • interest credit
    • (and 2 more)

      Tagged with:

      • cash balance
      • interest credit
      • valuation assumptions
      • funding requirements
    • 0 replies
    • 550 views
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    • SCooper
    • November 28, 2023

14. Funding Required for years with no AFTAP?

    By Dougsbpc, September 27, 2025
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    • 876 views
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    • Dougsbpc
    • September 27, 2025

15. retro annuity start date- final regs

    By Guest meggie, December 2, 2003
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    • 1.9k views
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    • Guest
    • December 2, 2003

16. Good Website for Old Regs, etc.

    By Guest Don N, July 6, 2000
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    • 1.3k views
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    • Guest
    • July 6, 2000

17. I would like to see a compilation of the most generous DB pension fund

    By jlf, July 28, 2001
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    • 1.3k views
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    • jlf
    • July 28, 2001

18. Lump sum of pension from ee contributory plan

    By Gary, December 21, 2001
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    • 1.4k views
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    • Gary
    • December 21, 2001

19. Asset Evaluation Re: FASB 158

    By Andy the Actuary, August 2, 2008
    • 0 replies
    • 1.3k views
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    • Andy the Actuary
    • August 2, 2008

20. Dividing Master Trust

    By Übernerd, October 2, 2014   

    • trusts
    • 0 replies
    • 932 views
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    • Übernerd
    • October 2, 2014

21. Determination Letter

    By Guest strayhorn, June 13, 2003
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    • 963 views
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    • Guest
    • June 13, 2003

22. non deductible contributions

    By Gary, March 2, 2011
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    • 1.1k views
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    • Gary
    • March 2, 2011

23. Looking for Actuary - Defined Benefit Plan School District - Needs GASB

    By mjf06241972, June 15, 2022
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    • 395 views
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    • mjf06241972
    • June 15, 2022

24. Terminating DB Plan and Cycle 3 Restatements

    By John314, May 16, 2023
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    • 650 views
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    • John314
    • May 16, 2023

25. DB and 403(b) plans

    By Guest BarryK, August 2, 2004
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    • 885 views
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    • Guest
    • August 2, 2004

26. 414k Election/Status/New Ideas

    By Guest John Comelately, December 25, 2006
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    • 1.9k views
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    • Guest
    • December 25, 2006

27. hurricane relief interest adjustments

    By Draper55, October 4, 2017
    • 0 replies
    • 457 views
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    • Draper55
    • October 4, 2017

28. money purchase plan (401k) for foreigner

    By Guest pinocchio, November 8, 2001
    • 0 replies
    • 1.4k views
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    • Guest
    • November 8, 2001

29. Retro ASDs as an option and QJSA Relative Value

    By Guest meggie, October 29, 2004
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    • 962 views
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    • Guest
    • October 29, 2004

30. Form 990 - Return for Tax Exempt Organization

    By dmb, March 19, 2009
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    • 1.1k views
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    • dmb
    • March 19, 2009

31. Takeover with Insurance

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

32. 401(h)

    By abanky, August 31, 2011
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    • 1.1k views
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    • abanky
    • August 31, 2011

33. Sole Proprietor Employee DB deduction

    By Guest RBlaine, March 13, 2008
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    • Guest
    • March 13, 2008

34. Schedule B or SB filing for Eligible Charity Plans

    By dmb, September 8, 2010
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    • 1.1k views
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    • dmb
    • September 8, 2010

35. New Supreme Ct Cash Balance and SPD opinion - Cigna v Amara

    By Guest SuzanneW, May 16, 2011
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    • 1k views
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    • Guest
    • May 16, 2011

36. 2011 Interim Amendments

    By ScottR, November 4, 2011
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    • 1.2k views
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    • ScottR
    • November 4, 2011

37. 401(a)(26) when Participation is frozen

    By Audrey, July 28, 2023
    • 0 replies
    • 509 views
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    • Audrey
    • July 28, 2023

38. 5330 instructions

    By Draper55, April 5, 2007
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    • 1.3k views
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    • Draper55
    • April 5, 2007

39. Spousal Attribution Timing

    By Young Curmudgeon, December 17, 2019
    • 0 replies
    • 358 views
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    • Young Curmudgeon
    • December 17, 2019

40. Required Minimum Distribution at Plan Termination

    By mrsjlskss, April 5, 2016   

    • Termination
    • Required Minimum Distribution
    • 0 replies
    • 1.3k views
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    • mrsjlskss
    • April 5, 2016

41. CB and 401(a)4 Testing

    By Dougsbpc, December 5, 2016   

    • CB
    • 0 replies
    • 704 views
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    • Dougsbpc
    • December 5, 2016

42. Retiree Medical Expenses to be paid out of Pension Plan per IRC § 401(

    By Guest Charlie Stevens, July 10, 1999
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    • Guest
    • July 10, 1999

43. PBGC Variable premium asset date

    By AndyH, March 22, 2004
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    • 984 views
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    • AndyH
    • March 22, 2004

44. 401(a)(4)-5 and no NHCE's

    By Guest samw, June 24, 2014
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    • 850 views
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    • Guest
    • June 24, 2014

45. PBGC electronic filing

    By Guest beckys, August 25, 2004
    • 0 replies
    • 977 views
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    • Guest
    • August 25, 2004

46. GATT vs PBGC rates

    By Guest debbiejim, July 14, 1999
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    • 2.1k views
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    • Guest
    • July 14, 1999

47. 412(e) Plan

    By jkdoll2, August 6, 2009
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    • 975 views
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    • jkdoll2
    • August 6, 2009

48. Schedule of Reportable Transactions

    By guest_with_question, March 13, 2018
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    • 722 views
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    • guest_with_question
    • March 13, 2018

49. Latest on release of 412(i) regs, (that I've seen) for those who are interested

    By Belgarath, February 3, 2004
    • 0 replies
    • 1k views
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    • Belgarath
    • February 3, 2004

50. Deduction Timing

    By Andy the Actuary, November 24, 2009
    • 0 replies
    • 1.6k views
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    • Andy the Actuary
    • November 24, 2009