Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. New Plan AFTAP

   By Guest DBAnalyst123, January 20, 2009
   • 6 replies
   • 2.7k views
   • 
   • Andy the Actuary
   • January 21, 2009

2. Joint and Survivor Annuities

   By Guest rhector12, August 4, 2011
   • 4 replies
   • 2.7k views
   • 
   • david rigby
   • August 4, 2011

3. Anyone know where I can obtain IRS Announcement 95-99?

   By Gary, December 12, 2000
   • 2 replies
   • 2.7k views
   • 
   • Everett Moreland
   • December 13, 2000

4. 10/1/08 AFTAPS-EOY Valuations

   By JAY21, August 4, 2008
   • 18 replies
   • 2.7k views
   • 
   • AndyH
   • September 4, 2008

5. 404(a)(7) Limit Applicability

   By bdeancpa, November 1, 2006
   • 9 replies
   • 2.7k views
   • 
   • Belgarath
   • November 3, 2006

6. Cash Balance Contribution Deduction

   By Catch22PGM, April 18, 2022   

   • cash balance
   • tax-treatment
   • 8 replies
   • 2.7k views
   • 
   • Dare Johnson
   • April 25, 2022

7. new comp/cash balance excel spreadsheet

   By thepensionmaven, July 7, 2012
   • 4 replies
   • 2.7k views
   • 
   • Guest
   • August 1, 2012

8. Calendar year data election

   By AndyH, July 13, 2005
   • 3 replies
   • 2.7k views
   • 
   • Guest
   • July 18, 2005

9. pbgc substantial owner question

   By k man, November 4, 2013
   • 7 replies
   • 2.7k views
   • 
   • Rball4
   • November 5, 2013

10. OBRA and RPA interest rates

    By Blinky the 3-eyed Fish, February 7, 2003
    • 3 replies
    • 2.7k views
    • 
    • Blinky the 3-eyed Fish
    • February 19, 2003

11. non-spouse beneficiary more than 10 years younger

    By Guest kjk, November 8, 2002
    • 4 replies
    • 2.7k views
    • 
    • RTK
    • November 11, 2002

12. Dec 2003 FAS87 discount rate

    By Guest dsyrett, January 7, 2004
    • 20 replies
    • 2.7k views
    • 
    • Guest
    • January 27, 2004

13. Unrelated business income tax

    By Guest RCox, July 22, 2003
    • 10 replies
    • 2.7k views
    • 
    • Guest
    • July 25, 2003

14. DB deduction and formula amendments

    By John Feldt ERPA CPC QPA, March 1, 2006
    • 8 replies
    • 2.7k views
    • 
    • FAPInJax
    • March 3, 2006

15. AFTAP

    By Guest Sus95, July 18, 2008
    • 9 replies
    • 2.7k views
    • 
    • Andy the Actuary
    • July 19, 2008

16. Late 204(h) Notice

    By 401 Chaos, March 19, 2021
    • 3 replies
    • 2.7k views
    • 
    • 401 Chaos
    • March 22, 2021

17. SFAS 158 disclosure?

    By Lori H, August 11, 2008
    • 11 replies
    • 2.7k views
    • 
    • Blinky the 3-eyed Fish
    • August 22, 2008

18. Disability early retirement

    By Guest meggie, November 21, 2000
    • 3 replies
    • 2.7k views
    • 
    • Guest
    • December 4, 2000

19. AFTAP less than 80%

    By dmb, March 2, 2009
    • 12 replies
    • 2.7k views
    • 
    • Andy the Actuary
    • March 2, 2009

20. Sole proprietor with multiple Schedule C's

    By Guest Nineteen, March 15, 2004
    • 0 replies
    • 2.7k views
    • 
    • Guest
    • March 15, 2004

21. Terminating Underfunded DB Plan

    By JBones, August 2, 2010
    • 7 replies
    • 2.7k views
    • 
    • david rigby
    • August 3, 2010

22. Abusive Cash Balance formulas

    By wsp, March 21, 2007
    • 13 replies
    • 2.7k views
    • 
    • Mike Preston
    • March 23, 2007

23. Reduction of accrued benefits?

    By Guest Ron Sevcik, July 27, 2005
    • 15 replies
    • 2.7k views
    • 
    • Guest
    • July 28, 2005

24. Where will the world be re 6/30 FAS158 discount rate?

    By tuni88, July 12, 2007
    • 16 replies
    • 2.7k views
    • 
    • Belgarath
    • July 25, 2007

25. Valuing Optional Lump Sum Benefits under PPA

    By flosfur, November 25, 2008
    • 10 replies
    • 2.7k views
    • 
    • flosfur
    • December 5, 2008

26. I am searching for the help of an actuary

    By RayJJohnsonJr, August 14, 2010
    • 15 replies
    • 2.7k views
    • 
    • Effen
    • October 6, 2010

27. Family Aggregation retro repeal

    By Guest Keith N, September 14, 1998
    • 1 reply
    • 2.7k views
    • 
    • Dave Baker
    • September 16, 1998

28. Funding Target, Target Normal Cost, and AFTAP for Plan with End of Year Valuation Date

    By Pension RC, August 11, 2013
    • 3 replies
    • 2.7k views
    • 
    • Pension RC
    • August 13, 2013

29. Top-Heavy minimum

    By Guest lerieleech, March 2, 2007
    • 3 replies
    • 2.7k views
    • 
    • Guest
    • March 3, 2007

30. AFTAP and participant loans

    By Belgarath, July 23, 2009
    • 7 replies
    • 2.7k views
    • 
    • AndyH
    • July 24, 2009

31. Can minimum Lump Sum under 417(e) include Pre Retirement Mortality

    By Guest Scott McHenry, November 6, 2001
    • 8 replies
    • 2.7k views
    • 
    • AndyH
    • November 21, 2001

32. rolling over annuity payments

    By RLR, February 6, 2013
    • 12 replies
    • 2.7k views
    • 
    • Mike Preston
    • February 13, 2013

33. FAS 158 - What to do with Prepaid

    By Guest pm01, November 8, 2007
    • 7 replies
    • 2.7k views
    • 
    • Guest
    • November 20, 2007

34. Prospective clients that have funded a SEP IRA

    By SteveH, November 14, 2006
    • 12 replies
    • 2.7k views
    • 
    • AndyH
    • November 16, 2006

35. 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

36. Grandfathering & PIA offset

    By David, September 11, 2000
    • 3 replies
    • 2.7k views
    • 
    • AndyH
    • September 11, 2000

37. Company owner is also union employee

    By digger, September 26, 2018
    • 4 replies
    • 2.7k views
    • 
    • digger
    • September 27, 2018

38. Too clever by half: unusually low normal retirement age for cash balance plans

    By Guest erisafried, July 15, 2005
    • 18 replies
    • 2.7k views
    • 
    • No Name
    • August 25, 2005

39. ABO and CL for backloaded cash balance plans

    By Guest Mike Melnick, June 2, 2003
    • 7 replies
    • 2.6k views
    • 
    • Guest
    • June 11, 2003

40. DB Plan - Reimbursement of Plan Expenses?

    By Guest Gen. Burnside, July 25, 2007
    • 8 replies
    • 2.6k views
    • 
    • Guest
    • August 7, 2007

41. actuarial increase for actives past NRA

    By Bri, June 28, 2001
    • 7 replies
    • 2.6k views
    • 
    • Guest
    • June 29, 2001

42. Disabled Participant dies during QJSA election period

    By mal, January 17, 2005
    • 12 replies
    • 2.6k views
    • 
    • mal
    • January 19, 2005

43. "Soft freeze" and 410(b)

    By AndyH, May 30, 2007
    • 7 replies
    • 2.6k views
    • 
    • AndyH
    • October 4, 2016

44. Notice 2009-68 statement aboutdirect rollover of after-tax contributions

    By Everett Moreland, December 3, 2009
    • 7 replies
    • 2.6k views
    • 
    • david rigby
    • March 29, 2010

45. Sec 415 Avg Pay Limit and Delayed Retirement

    By Sellarsian, September 29, 2016   

    • 415; late retirement
    • 8 replies
    • 2.6k views
    • 
    • Mike Preston
    • February 8, 2020

46. RMD - missing marital status

    By justanotheradmin, November 22, 2017   

    • required minimum distribution
    • rmd
    • (and 4 more)

      Tagged with:

      • required minimum distribution
      • rmd
      • spouse
      • missing spouse
      • pension
      • defined benefit
    • 11 replies
    • 2.6k views
    • 
    • card
    • November 29, 2017

47. Termination of DB Plan that hasn't paid premiums in 24 years.

    By Lori Foresz, April 7, 2004
    • 9 replies
    • 2.6k views
    • 
    • WDIK
    • April 9, 2004

48. FAS87 footnote disclosure

    By david rigby, January 7, 2005
    • 7 replies
    • 2.6k views
    • 
    • MGB
    • February 3, 2005

49. 401a26 for owners only

    By Guest Deflector, July 14, 2009
    • 12 replies
    • 2.6k views
    • 
    • SoCalActuary
    • July 16, 2009

50. Effective date of new 415 limits

    By AndyH, May 31, 2001
    • 12 replies
    • 2.6k views
    • 
    • David MacLennan
    • June 19, 2001