Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Age for Lump Sum distributions

   By RLR, April 11, 2012
   • 2 replies
   • 1.3k views
   • 
   • John Feldt ERPA CPC QPA
   • April 12, 2012

2. Age limits on DB plan startups?

   By steve-o, October 28, 2005
   • 7 replies
   • 2.2k views
   • 
   • Blinky the 3-eyed Fish
   • November 3, 2005

3. Age Methodology

   By Pension RC, November 30, 2016
   • 2 replies
   • 812 views
   • 
   • Mike Preston
   • November 30, 2016

4. Age restrictions on participant election of a certain and life annuity

   By Guest Barbara Rozier, June 26, 2002
   • 1 reply
   • 1.5k views
   • 
   • MGB
   • June 26, 2002

5. Agent Expense Reimbursements

   By Guest ak, November 22, 1999
   • 4 replies
   • 1.5k views
   • 
   • Dowist
   • December 4, 1999

6. Aggregate 415 Limitation Question

   By VeryOldMan, May 9, 2020
   • 5 replies
   • 1k views
   • 
   • VeryOldMan
   • May 14, 2020

7. Aggregate DB and DC for 401(a)(4) and 410(b)-What are the issues?

   By AndyH, April 19, 2002
   • 5 replies
   • 1.9k views
   • 
   • Guest
   • April 22, 2002

8. Aggregate funding

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

9. Aggregate Method and FFL Amortization Bases

   By Chester, November 13, 1998
   • 4 replies
   • 2.2k views
   • 
   • david rigby
   • February 2, 1999

10. Aggregated 401a4 Test

    By JBones, March 15, 2011
    • 7 replies
    • 1.8k views
    • 
    • John Feldt ERPA CPC QPA
    • March 17, 2011

11. Aggregated DB/DC Combo with Floor Offset

    By Guest facade, September 30, 2010
    • 12 replies
    • 3.4k views
    • 
    • SoCalActuary
    • October 4, 2010

12. Aggregating DC for owners only with larger DB. What are the issues?

    By AndyH, February 8, 2002
    • 0 replies
    • 1.3k views
    • 
    • AndyH
    • February 8, 2002

13. Aggregating DB & DC plan for general test

    By Richard Anderson, September 8, 1999
    • 4 replies
    • 1.5k views
    • 
    • John A
    • October 12, 1999

14. aggregating plans for 415 limit

    By Pension RC, May 27, 2014   

    • 415 limit
    • 4 replies
    • 1.1k views
    • 
    • 12AX7
    • May 28, 2014

15. Aggregating Plans With Different Retirement Ages

    By Guest merlin, July 20, 2005
    • 0 replies
    • 1.2k views
    • 
    • Guest
    • July 20, 2005

16. Aggregation of Different Plan Years due to plan termination

    By JustMe, June 23, 2020
    • 3 replies
    • 815 views
    • 
    • Mike Preston
    • June 24, 2020

17. Aggregation of Single with Multiemployer Plan

    By Dougsbpc, December 26, 2006
    • 2 replies
    • 1.6k views
    • 
    • Dougsbpc
    • January 17, 2007

18. Aggregation Required?

    By Dougsbpc, May 10, 2007
    • 7 replies
    • 1.8k views
    • 
    • Dougsbpc
    • May 11, 2007

19. Agreement with PBGC to Appoint PBGC as Trustee

    By Guest pauline, July 9, 1999
    • 2 replies
    • 1.8k views
    • 
    • Dowist
    • July 13, 1999

20. Airline Plans and PBGC

    By Guest jfreeborn, August 20, 2010
    • 0 replies
    • 767 views
    • 
    • Guest
    • August 20, 2010

21. Alleged Fraudulant Social Security Offset Plan

    By Gary, October 14, 2000
    • 12 replies
    • 2.4k views
    • 
    • Gary
    • October 27, 2000

22. Allocating Contributions

    By SSRRS, November 14, 2018
    • 4 replies
    • 570 views
    • 
    • SSRRS
    • November 16, 2018

23. Allocation Classes Based on Comp

    By austin3515, April 16, 2012
    • 1 reply
    • 772 views
    • 
    • SoCalActuary
    • April 16, 2012

24. Allocation conditions in Cash Balance Plans

    By AndyH, October 24, 2008
    • 20 replies
    • 4.7k views
    • 
    • AndyH
    • October 27, 2008

25. Allocation of Assets between 2 owners

    By JAY21, November 24, 2008
    • 3 replies
    • 1.2k views
    • 
    • ScottR
    • November 27, 2008

26. Allocation of Contribution

    By Pension RC, September 2, 2014
    • 3 replies
    • 1.3k views
    • 
    • Calavera
    • September 3, 2014

27. Allocation of Contribution

    By Pension RC, February 20, 2014
    • 4 replies
    • 1.7k views
    • 
    • Calavera
    • February 20, 2014

28. Allocation of Excess Assets

    By Effen, March 4, 2020
    • 3 replies
    • 1.5k views
    • 
    • Mike Preston
    • June 29, 2021

29. Allocation of excess assets in a terminated DB plan

    By Blinky the 3-eyed Fish, October 21, 2003
    • 6 replies
    • 3.9k views
    • 
    • Blinky the 3-eyed Fish
    • October 21, 2003

30. Allocation of Excess Assets in Floor-Offset CB plan termination

    By Dalai Pookah, July 24, 2023
    • 7 replies
    • 1.4k views
    • 
    • Bri
    • August 23, 2024

31. Allocation of excess assets in QRP

    By Bri, December 16, 2024
    • 4 replies
    • 992 views
    • 
    • Artie M
    • December 18, 2024

32. Allocation of Excess Assets Upon Plan Termination

    By Andy the Actuary, April 16, 2008
    • 1 reply
    • 1.9k views
    • 
    • rcline46
    • April 16, 2008

33. Allocation of Excess Assets, only HCEs in Plan

    By mwyatt, August 28, 2025
    • 5 replies
    • 2.5k views
    • 
    • Gina Alsdorf
    • September 2, 2025

34. Allocation of portion of contribution to prior plan year

    By Calavera, September 6, 2022
    • 4 replies
    • 717 views
    • 
    • Calavera
    • September 6, 2022

35. Allowable Comp Def in 412(i)

    By mwyatt, September 19, 2003
    • 1 reply
    • 1k views
    • 
    • Belgarath
    • September 19, 2003

36. Alt. Flat Ben. Safe Harbor ?

    By David, January 25, 2001
    • 2 replies
    • 1.6k views
    • 
    • David
    • January 26, 2001

37. Alternate Beneficiaries in Joint and Survivor Annuities

    By Guest wwest, October 14, 1999
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • October 14, 1999

38. Alternate Payee

    By MermaidMama, October 20, 2020   

    • defined benefit plans
    • nonvested
    • (and 2 more)

      Tagged with:

      • defined benefit plans
      • nonvested
      • early retirement
      • distributions payable
    • 9 replies
    • 2k views
    • 
    • JM
    • November 19, 2020

39. Alternate Payee Benefit Fee

    By jim241, August 1, 2018   

    • defined benefit
    • alternate payee
    • (and 3 more)

      Tagged with:

      • defined benefit
      • alternate payee
      • fees
      • costs
      • benefits
    • 18 replies
    • 2.1k views
    • 
    • Larry Starr
    • August 7, 2018

40. Alternative to Mike Preston's PPA Present Value Calculator Software

    By mwyatt, November 11, 2024
    • 5 replies
    • 2k views
    • 
    • thepensionmaven
    • April 26, 2025

41. Am I Missing Something?

    By Andy the Actuary, November 27, 2011
    • 3 replies
    • 1.3k views
    • 
    • frizzyguy
    • November 30, 2011

42. Am I reading the 415(b) regs correctly

    By Belgarath, November 4, 2013
    • 4 replies
    • 1.3k views
    • 
    • Calavera
    • November 4, 2013

43. Amend New DB Plan Retroactively

    By dpav, October 6, 2023
    • 2 replies
    • 1.1k views
    • 
    • dpav
    • October 6, 2023

44. Amend NRA from 65 to 62 to accommodate in-service distribution?

    By Guest Dave Peckham, September 30, 2009
    • 3 replies
    • 1.4k views
    • 
    • david rigby
    • October 1, 2009

45. Amend out floor-offset language?

    By Cloudy, September 10, 2018
    • 9 replies
    • 1k views
    • 
    • C. B. Zeller
    • September 14, 2018

46. Amend Plan to Purchase Annuities?

    By dmdavala, September 27, 2017
    • 10 replies
    • 2.1k views
    • 
    • My 2 cents
    • October 5, 2017

47. Amend QJSA

    By Cloudy, November 4, 2016
    • 0 replies
    • 510 views
    • 
    • Cloudy
    • November 4, 2016

48. Amend Schedule B?

    By Guest GMP, April 10, 2008
    • 2 replies
    • 1.6k views
    • 
    • Andy the Actuary
    • April 10, 2008

49. Amend to remove lump sum option of benefit payment

    By rodin111, July 21, 2015   

    • Benefit Distribution
    • 5 replies
    • 1.8k views
    • 
    • rodin111
    • July 21, 2015

50. Amended Form 500?

    By Pension RC, March 28, 2017
    • 2 replies
    • 692 views
    • 
    • Effen
    • March 31, 2017