Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. CB Freeze Amendment

   By JBones, April 22, 2011
   • 6 replies
   • 2.6k views
   • 
   • david rigby
   • April 28, 2011

2. Plan Trust Tax ID vs Employer Tax ID, can they be the same?

   By RayJJohnsonJr, January 30, 2025
   • 8 replies
   • 2.6k views
   • 
   • Bill Presson
   • February 3, 2025

3. When is “sufficiency” contribution deductible for terminating DB plan?

   By Guest YATPA, February 7, 2008
   • 12 replies
   • 2.6k views
   • 
   • AndyH
   • August 2, 2012

4. Annuity Contract

   By Penman2006, January 6, 2009
   • 13 replies
   • 2.6k views
   • 
   • AndyH
   • March 25, 2009

5. DB question from a DC person..

   By Guest stevena1, September 4, 2008
   • 19 replies
   • 2.6k views
   • 
   • GBurns
   • September 7, 2008

6. Gray Book 2005

   By david rigby, October 1, 2004
   • 3 replies
   • 2.6k views
   • 
   • david rigby
   • November 12, 2004

7. Which governs, frozen accrued benefit or indexed 415 Dollar Limit?

   By David MacLennan, April 30, 2001
   • 5 replies
   • 2.6k views
   • 
   • Guest
   • May 3, 2001

8. Cross Tested DB

   By goldtpa, July 19, 2006
   • 13 replies
   • 2.6k views
   • 
   • Mike Preston
   • August 4, 2006

9. Double Reduction in 415 Limit?

   By Dougsbpc, August 7, 2003
   • 18 replies
   • 2.6k views
   • 
   • flosfur
   • August 16, 2003

10. Qualified Defined Benefit Plan, not 412(i), but no Trust

    By John Feldt ERPA CPC QPA, June 27, 2008
    • 18 replies
    • 2.6k views
    • 
    • david rigby
    • July 9, 2008

11. Restricted Payments

    By AndyH, February 19, 2009
    • 4 replies
    • 2.6k views
    • 
    • AndyH
    • February 23, 2009

12. Retired employee receiving a monthly pension no longer wants her pensi

    By Guest SueJ, February 10, 2003
    • 14 replies
    • 2.6k views
    • 
    • Guest
    • February 12, 2003

13. Demographic Failure

    By Blinky the 3-eyed Fish, June 27, 2006
    • 4 replies
    • 2.6k views
    • 
    • Blinky the 3-eyed Fish
    • June 30, 2006

14. HCE restrictions under Treas. Reg. 1.401(a)(4)-5

    By JAY21, October 3, 2008
    • 6 replies
    • 2.6k views
    • 
    • david rigby
    • October 7, 2008

15. Pre Retirement Death Benefit Eligibility Conditions

    By Guest meggie, February 5, 2001
    • 6 replies
    • 2.6k views
    • 
    • AndyH
    • February 8, 2001

16. DB to Profit sharing

    By ombskid, July 3, 2007
    • 15 replies
    • 2.6k views
    • 
    • AndyH
    • July 10, 2007

17. SPD requirements for Termed Vested Participants?

    By Spencer, December 2, 2002
    • 3 replies
    • 2.6k views
    • 
    • david rigby
    • December 2, 2002

18. Prefunding Balance elections

    By My 2 cents, September 13, 2010
    • 0 replies
    • 2.6k views
    • 
    • My 2 cents
    • September 13, 2010

19. First Year AFTAP

    By dmb, March 24, 2011
    • 4 replies
    • 2.6k views
    • 
    • SoCalActuary
    • March 28, 2011

20. AFTAP EOY Val Relief

    By JAY21, February 21, 2008
    • 17 replies
    • 2.6k views
    • 
    • ak2ary
    • February 25, 2008

21. QOSA Requirement

    By Young Curmudgeon, April 15, 2008
    • 8 replies
    • 2.6k views
    • 
    • Guest
    • November 12, 2008

22. Individually Owned Annuities in a Cash Balance Plan

    By emmetttrudy, April 6, 2015
    • 12 replies
    • 2.6k views
    • 
    • K2retire
    • April 16, 2015

23. Joint and Survivor Annuity

    By Blinky the 3-eyed Fish, November 3, 2005
    • 13 replies
    • 2.6k views
    • 
    • Blinky the 3-eyed Fish
    • November 15, 2005

24. Cash-Balance Plans

    By Guest RSNOW, May 8, 2003
    • 11 replies
    • 2.6k views
    • 
    • SoCalActuary
    • May 16, 2003

25. 415 Calculations

    By FAPInJax, August 17, 2009
    • 5 replies
    • 2.6k views
    • 
    • SoCalActuary
    • August 18, 2009

26. accounting for cash balance plans

    By Guest Paul Miller, November 18, 1998
    • 1 reply
    • 2.6k views
    • 
    • richard
    • November 18, 1998

27. 417(e) interest rates

    By Gary, December 2, 1998
    • 2 replies
    • 2.6k views
    • 
    • Guest
    • December 22, 1998

28. 415 limit for Cash Balance Plan

    By Guest Deflector, May 29, 2008
    • 4 replies
    • 2.6k views
    • 
    • Mike Preston
    • May 30, 2008

29. External Compensation

    By AndyH, March 5, 2003
    • 8 replies
    • 2.6k views
    • 
    • AndyH
    • March 10, 2003

30. 412i plan exceeding max 415 lump sum

    By Guest sueczer, August 24, 2006
    • 8 replies
    • 2.6k views
    • 
    • AndyH
    • August 31, 2006

31. Top Heavy Aggregation/DB + 401k

    By Guest C. Slimmon, April 18, 2000
    • 4 replies
    • 2.6k views
    • 
    • richard
    • April 22, 2000

32. top heavy minimum - 2 plans with different years

    By AndyH, July 13, 2006
    • 8 replies
    • 2.6k views
    • 
    • AndyH
    • July 18, 2006

33. 2 year eligibility question

    By Earl, March 10, 2017
    • 7 replies
    • 2.6k views
    • 
    • John Feldt ERPA CPC QPA
    • November 10, 2017

34. Unfunded Current Liability Limit Under 404

    By Gary, March 2, 2007
    • 14 replies
    • 2.6k views
    • 
    • tymesup
    • January 9, 2008

35. QSLOB

    By Walter, January 21, 2019
    • 13 replies
    • 2.6k views
    • 
    • Walter
    • February 6, 2019

36. Late Quarterly Interest Charges

    By Blinky the 3-eyed Fish, April 3, 2002
    • 6 replies
    • 2.6k views
    • 
    • mwyatt
    • April 4, 2002

37. Termination of Cash Balance Plan

    By thepensionmaven, February 22, 2020
    • 9 replies
    • 2.6k views
    • 
    • Hojo
    • February 25, 2020

38. Historic Moody's Aa Rates

    By ishi, June 19, 2002
    • 7 replies
    • 2.6k views
    • 
    • Guest
    • August 15, 2002

39. Successor Plan Issues

    By Randy Watson, April 10, 2012
    • 2 replies
    • 2.6k views
    • 
    • david rigby
    • April 11, 2012

40. Optional Forms upon Plan Termination

    By Guest Mike Spickard, May 30, 2003
    • 7 replies
    • 2.6k views
    • 
    • RTK
    • May 30, 2003

41. PBGC mortality

    By Gary, September 9, 1999
    • 3 replies
    • 2.6k views
    • 
    • SoCalActuary
    • September 23, 1999

42. New Plan - First Year Funding Inflexibility

    By carrots, October 30, 2008
    • 13 replies
    • 2.6k views
    • 
    • tymesup
    • November 5, 2008

43. 150% of Unf CL

    By Penman2006, March 27, 2007
    • 15 replies
    • 2.6k views
    • 
    • Guest
    • April 17, 2007

44. Restrictions on Lump Sum Distributions to HCEs

    By Andy the Actuary, September 27, 2012
    • 4 replies
    • 2.6k views
    • 
    • SoCalActuary
    • January 10, 2013

45. S-Corp loss created by DB Contribution

    By Guest elem, August 8, 2005
    • 4 replies
    • 2.6k views
    • 
    • Blinky the 3-eyed Fish
    • August 9, 2005

46. Paying out EE Contribution portion "first"?

    By Guest fcdeacy, May 19, 2005
    • 6 replies
    • 2.6k views
    • 
    • Effen
    • January 25, 2010

47. Benefit statements for deferred vested

    By Guest msheather, May 2, 2003
    • 2 replies
    • 2.6k views
    • 
    • AndyH
    • May 2, 2003

48. gatt tables

    By Guest chuck, April 27, 2001
    • 2 replies
    • 2.6k views
    • 
    • david rigby
    • April 27, 2001

49. Active Participant in Professional Service Org.-PBGC

    By Dalai Pookah, May 26, 2020   

    • active participant
    • pbgc
    • (and 1 more)

      Tagged with:

      • active participant
      • pbgc
      • profession service
    • 7 replies
    • 2.6k views
    • 
    • AndyH
    • May 28, 2020

50. QPSA Election

    By Guest RPA123, April 19, 2007
    • 3 replies
    • 2.6k views
    • 
    • Everett Moreland
    • April 20, 2007