Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. 100% J&S Annuity assumption under PPA funding

   By YankeeFan, November 9, 2009
   • 6 replies
   • 2.8k views
   • 
   • Belgarath
   • November 10, 2009

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

   By Rolf Trautmann, December 17, 2003
   • 12 replies
   • 2.8k views
   • 
   • Blinky the 3-eyed Fish
   • December 19, 2003

3. COLA & Lump Sum Calculation

   By alexa, July 3, 2006
   • 8 replies
   • 2.8k views
   • 
   • david rigby
   • July 5, 2006

4. 1971 TPF&C Mortality Table: Could You Verify?

   By david rigby, May 4, 2015
   • 2 replies
   • 2.8k views
   • 
   • Calavera
   • May 5, 2015

5. 5500 filing deadline - short plan year

   By richard, April 27, 1999
   • 1 reply
   • 2.8k views
   • 
   • mwyatt
   • April 27, 1999

6. Actuarial Equivalence mortality table - interpretation of table descri

   By Gary, April 13, 2000
   • 2 replies
   • 2.8k views
   • 
   • david rigby
   • April 13, 2000

7. 133-1/3 Rule and New Comparability

   By Randy Watson, October 4, 2004
   • 11 replies
   • 2.8k views
   • 
   • AndyH
   • October 20, 2004

8. Missed 1st RMD, how do I calculate it now?

   By Guest DCquestioner, December 2, 2008
   • 12 replies
   • 2.8k views
   • 
   • Guest
   • January 15, 2009

9. Unit Credit Funding Method & Frozen Plans

   By LIBOR, January 5, 2001
   • 1 reply
   • 2.8k views
   • 
   • david rigby
   • January 5, 2001

10. Funding Deficiency

    By david rigby, June 1, 2001
    • 5 replies
    • 2.8k views
    • 
    • AndyH
    • June 1, 2001

11. Prudential Demutualization

    By card, September 21, 2001
    • 4 replies
    • 2.8k views
    • 
    • card
    • September 22, 2001

12. In-Service Distribution Adjustments

    By Andy the Actuary, August 20, 2008
    • 3 replies
    • 2.8k views
    • 
    • David MacLennan
    • August 21, 2008

13. Searching for a Revenue Ruling

    By Gary, November 2, 2001
    • 2 replies
    • 2.8k views
    • 
    • Gary
    • November 3, 2001

14. cash balance plans & reversions

    By Guest MMBest, January 14, 1999
    • 6 replies
    • 2.8k views
    • 
    • richard
    • January 16, 1999

15. What are some of the typical cost of living adjustment (COLA) methods

    By PMC, October 18, 2000
    • 12 replies
    • 2.8k views
    • 
    • Mike Preston
    • May 1, 2002

16. Presumed AFTAP under 60%

    By John Feldt ERPA CPC QPA, January 29, 2010
    • 9 replies
    • 2.8k views
    • 
    • SoCalActuary
    • February 2, 2010

17. 420 Transfers

    By Guest EBW, March 20, 2002
    • 3 replies
    • 2.8k views
    • 
    • Guest
    • January 9, 2003

18. Combined Plan Deduction Limits

    By Gary, May 14, 2007
    • 6 replies
    • 2.8k views
    • 
    • John Feldt ERPA CPC QPA
    • May 15, 2007

19. Benefit Entitlement

    By Gary, November 25, 1998
    • 2 replies
    • 2.8k views
    • 
    • david rigby
    • November 25, 1998

20. Target Normal Cost

    By emmetttrudy, October 30, 2009
    • 5 replies
    • 2.8k views
    • 
    • FAPInJax
    • November 3, 2009

21. AFTAP in First Year of Plan

    By Pension RC, March 5, 2014
    • 4 replies
    • 2.8k views
    • 
    • david rigby
    • March 5, 2014

22. DB Offset Plan

    By Blinky the 3-eyed Fish, November 7, 2003
    • 19 replies
    • 2.8k views
    • 
    • Blinky the 3-eyed Fish
    • December 8, 2003

23. Vesting / Accrued Benefit

    By luissaha, June 1, 2016
    • 9 replies
    • 2.8k views
    • 
    • My 2 cents
    • June 2, 2016

24. Underfunded DB Plan/Payment of Unrestricted Amount

    By Guest, May 17, 2001
    • 11 replies
    • 2.8k views
    • 
    • Guest
    • June 17, 2002

25. PPA - Funding Target

    By Gary, October 14, 2008
    • 5 replies
    • 2.8k views
    • 
    • Guest
    • January 1, 2009

26. Life insuranc in DB plan

    By jkdoll2, October 7, 2010
    • 16 replies
    • 2.8k views
    • 
    • Ron Snyder
    • June 2, 2011

27. Final DB 401a9 Regs

    By David MacLennan, June 15, 2004
    • 5 replies
    • 2.8k views
    • 
    • SoCalActuary
    • June 18, 2004

28. 1000 hour rule

    By Gary, April 29, 1999
    • 7 replies
    • 2.8k views
    • 
    • Guest
    • May 4, 1999

29. 415 lump sum calculations

    By FAPInJax, October 19, 2004
    • 3 replies
    • 2.8k views
    • 
    • SoCalActuary
    • October 20, 2004

30. Suspension of Benefits Notice

    By Dougsbpc, June 17, 2009
    • 6 replies
    • 2.8k views
    • 
    • Dougsbpc
    • June 18, 2009

31. PPA Valuation of Lump Sums

    By Guest Not Amused, September 30, 2008
    • 5 replies
    • 2.8k views
    • 
    • Andy the Actuary
    • October 7, 2008

32. Divorce Calculations

    By Guest BPS, September 24, 1998
    • 1 reply
    • 2.8k views
    • 
    • david rigby
    • October 14, 1998

33. New Proposed 415 Regulations

    By SoCalActuary, May 26, 2005
    • 18 replies
    • 2.8k views
    • 
    • mbozek
    • May 27, 2005

34. Conversion of DC Plan to a DB

    By Guest merlin, July 11, 2003
    • 8 replies
    • 2.8k views
    • 
    • IRC401
    • July 14, 2003

35. Failure to Suspend Benefits

    By AAS2, March 29, 2017   

    • suspension of benefits
    • 12 replies
    • 2.8k views
    • 
    • fiona1
    • April 4, 2017

36. Shortfall Amortization Base or Charge

    By Guest mingblue, October 27, 2008
    • 7 replies
    • 2.8k views
    • 
    • zimbo
    • October 29, 2008

37. Sole Proprietor Deduction Limit

    By Guest Aliactuary, April 3, 2007
    • 8 replies
    • 2.8k views
    • 
    • Mike Preston
    • April 6, 2007

38. REITs

    By figure 8, November 19, 2014
    • 18 replies
    • 2.8k views
    • 
    • AndyH
    • December 5, 2014

39. Plan freeze - but not for certain participants

    By Guest Bearlee, August 15, 2008
    • 9 replies
    • 2.8k views
    • 
    • Effen
    • August 20, 2008

40. Single member LLC- taxed as sole prop- W2 or Schedule C?

    By mefrancis1729, August 18, 2016   

    • sole proprietorship
    • compensation
    • (and 2 more)

      Tagged with:

      • sole proprietorship
      • compensation
      • W2
      • Schedule C
    • 9 replies
    • 2.8k views
    • 
    • SoCalActuary
    • September 19, 2016

41. Contribution date

    By retbenser, September 11, 2013
    • 14 replies
    • 2.8k views
    • 
    • pkfountain
    • October 14, 2013

42. Disability Benefit

    By JAY21, May 3, 2006
    • 8 replies
    • 2.8k views
    • 
    • Effen
    • May 7, 2006

43. Pension Thaw?

    By tuni88, December 6, 2007
    • 7 replies
    • 2.8k views
    • 
    • SoCalActuary
    • December 10, 2007

44. Maximum Deductible Contribution for CB Plan

    By metsfan026, December 23, 2024
    • 7 replies
    • 2.8k views
    • 
    • Bri
    • December 31, 2024

45. SPD formula descriptions

    By John Feldt ERPA CPC QPA, July 12, 2010
    • 6 replies
    • 2.8k views
    • 
    • Guest
    • September 23, 2010

46. DB/DC Top Heavy Minimum Benefit (Floor Offset and Comparability Analys

    By Guest, March 7, 2001
    • 4 replies
    • 2.8k views
    • 
    • AndyH
    • March 15, 2001

47. Restricted Benefits and Alternate Payees

    By davef, April 9, 2009
    • 16 replies
    • 2.8k views
    • 
    • davef
    • April 13, 2009

48. Fresh start with wear away

    By rodin111, May 20, 2015   

    • wear away
    • fresh start
    • (and 1 more)

      Tagged with:

      • wear away
      • fresh start
      • discrimination testing
    • 8 replies
    • 2.8k views
    • 
    • rodin111
    • May 20, 2015

49. 412(i) plan recordkeeping

    By Alan Simpson, May 15, 2002
    • 15 replies
    • 2.8k views
    • 
    • Ron Snyder
    • May 28, 2002

50. Failed 401(a)(26)

    By John Feldt ERPA CPC QPA, June 8, 2009
    • 11 replies
    • 2.8k views
    • 
    • AndyH
    • June 12, 2009