Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. What is my lump sum?

   By JBones, January 18, 2010
   • 4 replies
   • 1.8k views
   • 
   • John Feldt ERPA CPC QPA
   • January 20, 2010

2. What is NRD when employee hired after NRD?

   By david rigby, August 23, 2005
   • 8 replies
   • 3.7k views
   • 
   • david rigby
   • August 24, 2005

3. What is PBGC mortality table?

   By Gary, November 7, 2000
   • 0 replies
   • 3.2k views
   • 
   • Gary
   • November 7, 2000

4. What is protected when the benefit is based on social security covere

   By Guest meggie, April 17, 2001
   • 3 replies
   • 2.2k views
   • 
   • Guest
   • April 19, 2001

5. What Is Quarterly Contribution

   By Andy the Actuary, June 23, 2009
   • 5 replies
   • 2k views
   • 
   • Mike Preston
   • July 2, 2009

6. What is reasonable COLA assumption for lump sum

   By Gary, June 29, 2000
   • 3 replies
   • 2.7k views
   • 
   • david rigby
   • June 30, 2000

7. What is status of potential RPA rate changes?

   By Effen, March 4, 2004
   • 8 replies
   • 1.3k views
   • 
   • david rigby
   • March 8, 2004

8. What is the 415 limit based on prior plan distribution

   By Jakyasar, August 21, 2023
   • 9 replies
   • 1.5k views
   • 
   • Calavera
   • August 22, 2023

9. What is the absolute maximum DBA value allowed at 65

   By Guest doc1962, May 1, 2012
   • 7 replies
   • 1.7k views
   • 
   • Mike Preston
   • May 2, 2012

10. What Is the Accrued Benefit

    By Andy the Actuary, June 23, 2010
    • 2 replies
    • 1.4k views
    • 
    • Mike Preston
    • June 24, 2010

11. What is the age 65, immediate annuity to lump sum conversion factor as

    By JDuns, July 19, 2002
    • 8 replies
    • 7.2k views
    • 
    • Mike Preston
    • July 23, 2002

12. What is the current status of the extended Define Benefit contribution for Plan Year 2019?

    By RayJJohnsonJr, July 17, 2020
    • 2 replies
    • 584 views
    • 
    • RayJJohnsonJr
    • July 23, 2020

13. What is the dollar limit if taxes have been paid on prior DB Plan

    By Guest Roman, August 20, 2001
    • 1 reply
    • 1.5k views
    • 
    • mwyatt
    • August 20, 2001

14. What is the effective date for the DB(k)?

    By SteveH, August 28, 2006
    • 7 replies
    • 2.1k views
    • 
    • Guest
    • August 29, 2006

15. What is the lump sum limit for 436(d)(5) restriction?

    By david rigby, July 20, 2009
    • 9 replies
    • 3.2k views
    • 
    • John Feldt ERPA CPC QPA
    • July 23, 2009

16. What is the present value of a lifetime pension?

    By jlf, August 16, 2000
    • 6 replies
    • 2.3k views
    • 
    • david rigby
    • August 17, 2000

17. What is the scoop on 412(i) defined benefit plans

    By Guest Paul Katz, February 10, 2000
    • 1 reply
    • 1.4k views
    • 
    • Guest
    • February 18, 2000

18. what is the scope of the 411(d)(6) relief granted for switching from P

    By Guest janie, April 27, 2001
    • 2 replies
    • 1.6k views
    • 
    • Gary
    • May 3, 2001

19. What limits are combined when Employer maintains 401k/PS and Cash Balance Plan

    By jkharvey, July 25, 2014
    • 2 replies
    • 1.1k views
    • 
    • John Feldt ERPA CPC QPA
    • July 25, 2014

20. What mortality table is appropriate?

    By Gary, February 27, 2001
    • 1 reply
    • 1.8k views
    • 
    • david rigby
    • February 27, 2001

21. What Must be Contained in Pension Benefit Statement

    By Guest jfreeborn, August 25, 2011
    • 2 replies
    • 1.1k views
    • 
    • david rigby
    • August 26, 2011

22. What options does a plan sponsor have when plan is underfunded?

    By Lori H, November 24, 2008
    • 2 replies
    • 1.2k views
    • 
    • tymesup
    • November 25, 2008

23. WHAT QUALIFIES A DISTRIBUTION FOR ROLLOVER TREATMENT?

    By jlf, April 1, 1999
    • 0 replies
    • 1.4k views
    • 
    • jlf
    • April 1, 1999

24. What requires same mort table for females and males for act equiv?

    By Gary, December 9, 2000
    • 0 replies
    • 1.3k views
    • 
    • Gary
    • December 9, 2000

25. What resources do you use to locate deceased DB participants?

    By Guest Nautical, February 17, 2005
    • 3 replies
    • 1.2k views
    • 
    • Guest
    • February 17, 2005

26. What to do about DB plans? A Not-for-Profit Corp is acquiring 2 other Not-For-Profit facilities, one is a County facility.

    By katieinny, September 24, 2013   

    • Can we refuse the DB plans?
    • 4 replies
    • 1k views
    • 
    • katieinny
    • September 25, 2013

27. What to do with large investment returns in a Cash Balance Plan

    By ac, June 1, 2021
    • 1 reply
    • 886 views
    • 
    • CuseFan
    • June 1, 2021

28. What to Pay?

    By Andy the Actuary, June 22, 2010
    • 6 replies
    • 1.4k views
    • 
    • tymesup
    • June 25, 2010

29. What would it take for you to agree to sign the Schedule B?

    By John Feldt ERPA CPC QPA, July 10, 2007
    • 2 replies
    • 1.2k views
    • 
    • Effen
    • July 10, 2007

30. What's Appropriate in QDRO

    By Andy the Actuary, December 10, 2010
    • 6 replies
    • 1.5k views
    • 
    • QDROphile
    • December 11, 2010

31. What's frozen in 1998 'frozen' pension offer?

    By Guest jdubya, May 20, 2003
    • 9 replies
    • 1.4k views
    • 
    • Guest
    • July 8, 2003

32. What's the size of the PBGC's deficit?

    By Guest Blueglass, December 9, 2003
    • 42 replies
    • 6.9k views
    • 
    • GBurns
    • November 20, 2008

33. When 436 Benefits Restrictions Lifted

    By Andy the Actuary, May 25, 2009
    • 4 replies
    • 1.7k views
    • 
    • tymesup
    • May 29, 2009

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

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

35. When are quarterlies required for 2009 plan year?

    By dmb, August 5, 2009
    • 11 replies
    • 1.7k views
    • 
    • Guest
    • August 18, 2009

36. When calculating the most valuable benefit (MVAR) for a plan with no s

    By AndyH, October 26, 2000
    • 8 replies
    • 2.7k views
    • 
    • AndyH
    • November 14, 2000

37. When can a sole member/participant have a DB plan?

    By Lori H, April 19, 2017
    • 4 replies
    • 783 views
    • 
    • Calavera
    • April 20, 2017

38. When can I set up a new plan after terminating the old one?

    By Jakyasar, October 21, 2025
    • 3 replies
    • 1.1k views
    • 
    • Jakyasar
    • October 21, 2025

39. When do you start calculating break in service?

    By Guest fcdeacy, November 9, 2004
    • 1 reply
    • 1.3k views
    • 
    • Blinky the 3-eyed Fish
    • November 9, 2004

40. When does a plan become covered by PBGC

    By Guest RBlaine, February 18, 2009
    • 6 replies
    • 2k views
    • 
    • WDIK
    • February 19, 2009

41. When does benefit accrue under elapsed time?

    By Guest PiggyBank, July 6, 2010
    • 4 replies
    • 2.3k views
    • 
    • My 2 cents
    • July 7, 2010

42. when does pbgc coverage end

    By SheilaD, July 10, 2012
    • 8 replies
    • 2.8k views
    • 
    • ScottR
    • July 31, 2012

43. When is “sufficiency” contribution deductible for terminating DB plan?

    By Guest YATPA, February 7, 2008
    • 12 replies
    • 2.6k views
    • 
    • AndyH
    • August 2, 2012

44. When is a benefit being duplicated?

    By CTipper, October 22, 2007
    • 1 reply
    • 856 views
    • 
    • Blinky the 3-eyed Fish
    • October 23, 2007

45. When is contribution credited for Minimum Funding? Date deposited or d

    By Guest, April 7, 2000
    • 3 replies
    • 1.6k views
    • 
    • Guest
    • April 11, 2000

46. When is contribution credited?

    By Hojo, September 28, 2023
    • 6 replies
    • 1.1k views
    • 
    • truphao
    • October 2, 2023

47. When is it deductible - plan year vs fiscal year

    By ombskid, November 19, 2007
    • 8 replies
    • 2.1k views
    • 
    • tymesup
    • November 21, 2007

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

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

49. When is the best time to terminate DBP

    By gasvp230, February 26, 2018   

    • terminate dbp
    • overfunding
    • (and 1 more)

      Tagged with:

      • terminate dbp
      • overfunding
      • (415) benefit level
    • 4 replies
    • 2.3k views
    • 
    • gasvp230
    • March 1, 2018

50. When is the RMD due?

    By Jakyasar, August 10, 2021
    • 14 replies
    • 959 views
    • 
    • Mike Preston
    • August 12, 2021