Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Present Value of AB using Segment Rates

   By JAY21, January 3, 2008
   • 12 replies
   • 8k views
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   • David MacLennan
   • January 29, 2008

2. Notice 2007-28

   By Penman2006, March 13, 2007
   • 32 replies
   • 7.9k views
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   • John Feldt ERPA CPC QPA
   • March 23, 2007

3. So you say you are an actuary....prove it!

   By Guest dubya, July 9, 2004
   • 44 replies
   • 7.9k views
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   • SoCalActuary
   • September 12, 2004

4. IBM Adverse Decision on Cash Balance Plans

   By mwyatt, August 1, 2003
   • 20 replies
   • 7.9k views
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   • mbozek
   • August 11, 2003

5. 415 Limit

   By emmetttrudy, November 16, 2011
   • 30 replies
   • 7.8k views
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   • Belgarath
   • September 1, 2016

6. Correcting overpayment made after participant's death

   By Guest embeem, July 31, 2012
   • 2 replies
   • 7.7k views
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   • MoJo
   • July 31, 2012

7. 417(e) segment rates

   By Andy the Actuary, July 11, 2008
   • 8 replies
   • 7.6k views
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   • david rigby
   • July 14, 2008

8. Benefit already in pay status

   By Belgarath, January 19, 2012
   • 34 replies
   • 7.5k views
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   • jpod
   • January 27, 2012

9. FAS 35 disclosures under PPA

   By AndyH, June 3, 2008
   • 22 replies
   • 7.5k views
   • 
   • My 2 cents
   • June 19, 2014

10. Social Security Level Income Option Calculation Question

    By Guest Paula F, January 23, 2002
    • 2 replies
    • 7.4k views
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    • Guest
    • January 24, 2002

11. Calculating Normal Accrual Rates and Equivalent Allocation Rates

    By Guest Grumpy456, November 8, 2006
    • 4 replies
    • 7.3k views
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    • Guest
    • November 17, 2006

12. Where to FedEx Form 5558?

    By ScottR, July 13, 2010
    • 9 replies
    • 7.3k views
    • 
    • Blinky the 3-eyed Fish
    • July 27, 2010

13. Calculating Life Expectancy

    By Guest jc719, July 2, 2008
    • 4 replies
    • 7.3k views
    • 
    • Andy the Actuary
    • July 2, 2008

14. Can a traditional defined benefit plan be converted to a 412(i)?

    By Guest picwrc, August 22, 2003
    • 36 replies
    • 7.1k views
    • 
    • Lame Duck
    • February 13, 2004

15. Can someone tell me what a "QSERP" is?

    By AndyH, March 11, 2000
    • 8 replies
    • 7.1k views
    • 
    • Guest
    • October 8, 2002

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

    By JDuns, July 19, 2002
    • 8 replies
    • 7k views
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    • Mike Preston
    • July 23, 2002

17. fractional accrual rule

    By david rigby, October 3, 1998
    • 10 replies
    • 7k views
    • 
    • Guest
    • October 12, 1998

18. Transition to GATT lump sums

    By nancy, December 29, 1999
    • 34 replies
    • 7k views
    • 
    • Blinky the 3-eyed Fish
    • June 7, 2002

19. PBGC Coverage Exemption for Substantial Owners

    By Lori Foresz, April 9, 2004
    • 8 replies
    • 7k views
    • 
    • jkdoll2
    • July 24, 2012

20. Interest on retroactive payments?

    By AndyH, June 21, 2000
    • 5 replies
    • 7k views
    • 
    • AndyH
    • July 16, 2000

21. Suspension of Benefits Notice

    By Effen, June 19, 2003
    • 19 replies
    • 7k views
    • 
    • Effen
    • September 5, 2003

22. Cash Balance Floor Offset Plans - Fantastic Results?

    By Guest merlin, October 16, 2003
    • 32 replies
    • 7k views
    • 
    • Blinky the 3-eyed Fish
    • January 12, 2004

23. W-2 Retirement Plan Box

    By RCK, June 25, 2001
    • 14 replies
    • 7k views
    • 
    • RCK
    • June 27, 2001

24. How to calculate Required Minimum Distribution

    By JRN, July 29, 2010
    • 6 replies
    • 6.9k views
    • 
    • AndyH
    • July 29, 2010

25. PPA Qualified Optional Survivor Annuity

    By Just Me, July 17, 2007
    • 8 replies
    • 6.9k views
    • 
    • Just Me
    • July 21, 2007

26. Lump Sums: GATT vs. PBGC basis

    By david rigby, August 28, 1998
    • 2 replies
    • 6.8k views
    • 
    • Guest
    • September 2, 1998

27. Final Schedule SB for Terminated Plan

    By emmetttrudy, May 12, 2009
    • 10 replies
    • 6.8k views
    • 
    • Guest
    • June 9, 2009

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

    By Guest Blueglass, December 9, 2003
    • 42 replies
    • 6.8k views
    • 
    • GBurns
    • November 20, 2008

29. Floor Offsets versus DB+DC Combos

    By AndyH, January 13, 2010
    • 14 replies
    • 6.8k views
    • 
    • Everett Moreland
    • January 15, 2010

30. 412 (i) plans - pros and cons

    By Guest lisbetf, December 17, 2002
    • 5 replies
    • 6.8k views
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    • AndyH
    • December 18, 2002

31. Decrease in accrued benefit due to decrease in compensation?

    By Guest Carly, September 9, 2004
    • 15 replies
    • 6.8k views
    • 
    • david rigby
    • September 17, 2004

32. Explaining actuarial increase

    By newguy2012, May 24, 2012
    • 7 replies
    • 6.8k views
    • 
    • david rigby
    • May 29, 2012

33. Unfreezing DB Plan

    By Dougsbpc, October 20, 2006
    • 22 replies
    • 6.8k views
    • 
    • david rigby
    • October 31, 2006

34. Cross Tested Hybrid 412(i) Plan

    By AndyH, March 18, 2004
    • 43 replies
    • 6.8k views
    • 
    • AndyH
    • April 30, 2004

35. Termination of Cash Balance Plan

    By thepensionmaven, February 9, 2012
    • 6 replies
    • 6.8k views
    • 
    • John Feldt ERPA CPC QPA
    • February 21, 2012

36. Waiver of Benefits

    By Gary, February 17, 2009
    • 20 replies
    • 6.7k views
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    • Mike Preston
    • December 23, 2016

37. NO 412(d)(2) elections for amends after PYE

    By Effen, February 14, 2011
    • 16 replies
    • 6.7k views
    • 
    • John Feldt ERPA CPC QPA
    • February 15, 2017

38. Plan Termination - Annuity Purchases

    By JAY21, September 24, 2013   

    • Deferred Annuity Requirements
    • 8 replies
    • 6.6k views
    • 
    • ombskid
    • October 17, 2013

39. Can a benefit "flip" from accrued to ancillary?

    By Übernerd, October 9, 2008
    • 13 replies
    • 6.6k views
    • 
    • Übernerd
    • October 20, 2008

40. Is a payment for signing a non-compete agreement earned income?

    By Effen, January 4, 2024
    • 8 replies
    • 6.6k views
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    • Belgarath
    • January 5, 2024

41. Deductible contributions and tax return due date

    By Guest Alison Williams, July 17, 2002
    • 13 replies
    • 6.6k views
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    • Blinky the 3-eyed Fish
    • September 19, 2003

42. Model letter for requesting benefit estimate

    By Guest Excel, January 10, 2003
    • 4 replies
    • 6.5k views
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    • MGB
    • January 10, 2003

43. Lump Sum Calculation Sanity Check

    By Andy the Actuary, November 20, 2007
    • 32 replies
    • 6.5k views
    • 
    • tuni88
    • December 1, 2007

44. PPA 06

    By Effen, August 24, 2006
    • 26 replies
    • 6.5k views
    • 
    • AndyH
    • November 1, 2006

45. Reduction in Accrued Benefit

    By jpod, August 19, 2010
    • 21 replies
    • 6.5k views
    • 
    • ERISAAPPLE
    • December 2, 2017

46. Top 25 lump sum restrictions

    By YankeeFan, February 15, 2013
    • 4 replies
    • 6.5k views
    • 
    • Mike Preston
    • February 15, 2013

47. Early Retirement Subsidy Upon Plan Termination

    By Guest amboyd, June 14, 2001
    • 15 replies
    • 6.5k views
    • 
    • Guest
    • December 28, 2010

48. One Participant Plan

    By Gary, April 29, 2008
    • 9 replies
    • 6.4k views
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    • SoCalActuary
    • May 7, 2008

49. Plan termination annuities & lump sums

    By Guest Keith N, April 1, 2003
    • 15 replies
    • 6.4k views
    • 
    • Blinky the 3-eyed Fish
    • April 4, 2003

50. Deduction for Sole Proprietor

    By flosfur, March 30, 2003
    • 17 replies
    • 6.4k views
    • 
    • SoCalActuary
    • July 20, 2004