Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Exemption from New Shortfall Base Versus Early Deemed Amortization Upon Attainment of Funding Target

   By Guest Jcarolan, October 28, 2009
   • 1 reply
   • 3k views
   • 
   • Andy the Actuary
   • October 28, 2009

2. AFTAP

   By Effen, October 2, 2009
   • 13 replies
   • 3k views
   • 
   • Mike Preston
   • October 5, 2009

3. PPA Restatement Deadlines

   By Pension RC, March 7, 2016
   • 2 replies
   • 3k views
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   • GMK
   • March 7, 2016

4. AFTAP lump sum restriction

   By Pension RC, June 6, 2014
   • 4 replies
   • 3k views
   • 
   • John Feldt ERPA CPC QPA
   • June 9, 2014

5. Model Section 436 Amendment Language?

   By rocknrolls2, November 5, 2009
   • 10 replies
   • 2.9k views
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   • Blinky the 3-eyed Fish
   • December 15, 2009

6. What is a "contributory defined benefit plan"

   By Guest Ronald, April 28, 1999
   • 1 reply
   • 2.9k views
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   • david rigby
   • April 29, 1999

7. IRC 7520 Mortality Table

   By JAY21, June 7, 2004
   • 2 replies
   • 2.9k views
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   • JAY21
   • June 8, 2004

8. JNJ Stocks & 401K

   By Guest rpescev, September 30, 1998
   • 1 reply
   • 2.9k views
   • 
   • Lorraine Dorsa
   • October 9, 1998

9. 412(c)(8) amendment (or as redesignated, 412(d)(2))

   By Belgarath, July 13, 2007
   • 7 replies
   • 2.9k views
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   • SoCalActuary
   • July 13, 2007

10. Distribution of 415(b)(4) de minimis $10,000 benefit

    By Guest saeissler, April 23, 2007
    • 4 replies
    • 2.9k views
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    • David MacLennan
    • April 25, 2007

11. missed contributions

    By Guest Ray Goetz, November 12, 1998
    • 4 replies
    • 2.9k views
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    • Lorraine Dorsa
    • November 13, 1998

12. Floor Offset and 401(a)(26) - a new one

    By mwyatt, August 22, 2011
    • 12 replies
    • 2.9k views
    • 
    • AndyH
    • August 22, 2011

13. Terminating floor offset DB plan with excess assets - PBGC termination

    By Jakyasar, June 20, 2025
    • 9 replies
    • 2.9k views
    • 
    • Calavera
    • June 23, 2025

14. Aggregate funding

    By FAPInJax, September 25, 2002
    • 9 replies
    • 2.9k views
    • 
    • Guest
    • October 7, 2002

15. Real Estate investment

    By flosfur, December 22, 2005
    • 8 replies
    • 2.9k views
    • 
    • SoCalActuary
    • December 27, 2005

16. Closing a DB Plan

    By Hoard1, August 5, 1999
    • 7 replies
    • 2.9k views
    • 
    • Hoard1
    • August 23, 1999

17. 2 cash balance questions

    By Guest lerieleech, August 21, 2006
    • 12 replies
    • 2.9k views
    • 
    • SteveH
    • September 11, 2006

18. Lump Sum conversion to immediate J&S

    By JAY21, November 15, 2004
    • 7 replies
    • 2.9k views
    • 
    • MGB
    • November 16, 2004

19. GATT Rate - April?

    By Guest Keith N, May 20, 2002
    • 2 replies
    • 2.9k views
    • 
    • MGB
    • May 20, 2002

20. Top 25 lump sum restrictions under 1.401(a)(4)-5(b)(3)

    By Guest MJ1, January 17, 2011
    • 4 replies
    • 2.9k views
    • 
    • Guest
    • January 18, 2011

21. Crediting service of rehired participants.

    By traveler, January 16, 2001
    • 4 replies
    • 2.9k views
    • 
    • traveler
    • January 18, 2001

22. Frozen Cash Balance Plan

    By cohendrake, April 23, 2013   

    • church
    • 11 replies
    • 2.9k views
    • 
    • Grendel77
    • April 26, 2013

23. 133 1/3% accrual rule

    By ishi, February 17, 2012
    • 4 replies
    • 2.9k views
    • 
    • Mike Preston
    • December 14, 2016

24. Distributions on Plan Termination & AFTAP Cert

    By flosfur, May 21, 2008
    • 16 replies
    • 2.9k views
    • 
    • Effen
    • November 26, 2008

25. EOY AFTAP

    By Dinosaur, April 20, 2010
    • 2 replies
    • 2.9k views
    • 
    • SoCalActuary
    • April 21, 2010

26. Interest Rates for Lump Sum Distributions

    By 12AX7, August 19, 2006
    • 1 reply
    • 2.9k views
    • 
    • mwyatt
    • August 19, 2006

27. Projected Unit Credit

    By FAPInJax, January 24, 2003
    • 3 replies
    • 2.9k views
    • 
    • FAPInJax
    • January 27, 2003

28. Termination of Enrolled Actuary

    By Effen, August 21, 2003
    • 6 replies
    • 2.9k views
    • 
    • WDIK
    • August 22, 2003

29. Excess Earnings in DB

    By Guest MMorgan, May 15, 2007
    • 9 replies
    • 2.9k views
    • 
    • John Feldt ERPA CPC QPA
    • May 17, 2007

30. unrounded limits

    By Dinosaur, October 28, 2010
    • 3 replies
    • 2.9k views
    • 
    • david rigby
    • November 16, 2010

31. PBGC Coverage

    By flosfur, August 29, 2003
    • 4 replies
    • 2.9k views
    • 
    • flosfur
    • September 1, 2003

32. FASB discount rate

    By Dinosaur, July 20, 2010
    • 3 replies
    • 2.9k views
    • 
    • Effen
    • July 20, 2010

33. Unit Credit Formula with Fractional Accrual Method

    By Guest flogger, May 26, 2004
    • 4 replies
    • 2.9k views
    • 
    • Guest
    • May 26, 2004

34. Rev. Rul. 2001-62 Mortality Table

    By Scott, February 8, 2005
    • 10 replies
    • 2.9k views
    • 
    • MGB
    • February 10, 2005

35. Joint & Survivor with 10-year Certain

    By JAY21, March 26, 2010
    • 4 replies
    • 2.9k views
    • 
    • david rigby
    • March 27, 2010

36. actuarial increases for deferred vested participants

    By Guest actuary billybarooh, December 25, 2014   

    • late ret
    • 4 replies
    • 2.9k views
    • 
    • Calavera
    • December 29, 2014

37. Change of Beneficiary & spousal waiver requirements

    By Guest Barge Girl, March 28, 2002
    • 7 replies
    • 2.9k views
    • 
    • Guest
    • April 2, 2002

38. Terminating a PBGC-covered 412(i) Plan

    By Guest Carol the Writer, May 25, 2006
    • 5 replies
    • 2.9k views
    • 
    • Guest
    • May 26, 2006

39. Terminating DB plan offering lump sums to retirees. What about spousa

    By david rigby, November 10, 1999
    • 6 replies
    • 2.9k views
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    • david rigby
    • September 12, 2011

40. Plan Termination Liability

    By emmetttrudy, May 25, 2011
    • 4 replies
    • 2.9k views
    • 
    • Effen
    • May 25, 2011

41. Application of 404(a)(1)(d)(ii) current liability calc

    By Guest saeissler, October 31, 2006
    • 14 replies
    • 2.9k views
    • 
    • Mike Preston
    • November 3, 2006

42. 401k/profit sharing plan record keeping

    By Gary, May 18, 2007
    • 8 replies
    • 2.9k views
    • 
    • Gary
    • May 21, 2007

43. Starting cash balance this year, but maxed out solo 401k already this year?

    By awarara, May 31, 2024
    • 4 replies
    • 2.9k views
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    • C. B. Zeller
    • June 3, 2024

44. Underfunded Plan Termination in 2008

    By Guest Sus95, May 13, 2008
    • 21 replies
    • 2.9k views
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    • ak2ary
    • May 20, 2008

45. modified cash refund formula

    By Guest rpreston, November 5, 2002
    • 2 replies
    • 2.9k views
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    • MGB
    • November 5, 2002

46. Pretermination Restrictions

    By nancy, August 9, 2006
    • 15 replies
    • 2.9k views
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    • jpod
    • August 17, 2006

47. Frozen Accuals and the 415 Limit

    By mming, June 16, 2011
    • 5 replies
    • 2.9k views
    • 
    • david rigby
    • June 17, 2011

48. Partnership DB Plan

    By Blinky the 3-eyed Fish, November 8, 2007
    • 16 replies
    • 2.9k views
    • 
    • AndyH
    • November 14, 2007

49. OBRA Full Funding Limit - Frozen Plan using Aggregate Method

    By Rolf Trautmann, December 17, 2003
    • 12 replies
    • 2.9k views
    • 
    • Blinky the 3-eyed Fish
    • December 19, 2003

50. Schedule C earned income

    By Gary, December 10, 2009
    • 8 replies
    • 2.9k views
    • 
    • SoCalActuary
    • December 14, 2009