Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Terminating a fully funded DB plan, and

   By katieinny, October 2, 2008
   • 8 replies
   • 1.9k views
   • 
   • Jim Norman
   • October 9, 2008

2. PBG Audit

   By RLR, April 17, 2012
   • 8 replies
   • 1.8k views
   • 
   • RLR
   • April 30, 2012

3. New company sponsor and adopt old plan

   By SSRRS, September 15, 2019
   • 8 replies
   • 1k views
   • 
   • SSRRS
   • September 20, 2019

4. Death Benefit from a 412(i) plan

   By Guest jigpsu100, August 15, 2005
   • 8 replies
   • 1.8k views
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   • SoCalActuary
   • August 16, 2005

5. QOSA Requirement

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

6. 417(e) segment rates

   By Andy the Actuary, July 11, 2008
   • 8 replies
   • 7.8k views
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   • david rigby
   • July 14, 2008

7. Change Vesting Schedule

   By Cloudy, November 14, 2022
   • 8 replies
   • 1k views
   • 
   • CuseFan
   • November 16, 2022

8. Plan Investments

   By Gary, August 30, 2004
   • 8 replies
   • 1.7k views
   • 
   • Gary
   • August 31, 2004

9. "Successor" beneficiary in a Defined Benefit plan where Designated/Primary Beneficiary determined to be invalid

   By pwitt, June 3, 2024
   • 8 replies
   • 1.5k views
   • 
   • pwitt
   • June 6, 2024

10. PBGC Coverage Exemption for Substantial Owners

    By Lori Foresz, April 9, 2004
    • 8 replies
    • 7.1k views
    • 
    • jkdoll2
    • July 24, 2012

11. Pension Equity Plan: Distributions

    By Guest wwest, September 15, 1999
    • 8 replies
    • 2k views
    • 
    • david rigby
    • September 24, 1999

12. Adding Years of Service

    By Toy Cannon, September 14, 2020
    • 8 replies
    • 1.5k views
    • 
    • Luke Bailey
    • September 16, 2020

13. Control Group and PBGC Coverage

    By Catch22PGM, June 29, 2022
    • 8 replies
    • 961 views
    • 
    • Hojo
    • July 1, 2022

14. Go to Jail; Go directly to Jaill

    By Andy the Actuary, June 13, 2009
    • 8 replies
    • 1.5k views
    • 
    • Guest
    • June 16, 2009

15. 2009 SB Filing problem - Relius

    By AndyH, July 15, 2010
    • 8 replies
    • 1.8k views
    • 
    • My 2 cents
    • July 21, 2010

16. Another contribution due date question

    By AndyH, September 12, 2013
    • 8 replies
    • 3.6k views
    • 
    • AndyH
    • September 13, 2013

17. Forms 1099R

    By Gary, January 14, 2009
    • 8 replies
    • 1.5k views
    • 
    • Effen
    • January 15, 2009

18. Excess Contributions

    By Andy the Actuary, June 15, 2009
    • 8 replies
    • 2k views
    • 
    • Andy the Actuary
    • June 17, 2009

19. DB/DC Combo TH Testing wih DB Plan Terminated

    By emmetttrudy, July 17, 2012
    • 8 replies
    • 3k views
    • 
    • emmetttrudy
    • August 22, 2012

20. Cash Balance Plan

    By Medusa, April 16, 2008
    • 8 replies
    • 2k views
    • 
    • Medusa
    • April 22, 2008

21. Pre-GATT mortality for lump sums

    By John A, October 12, 1999
    • 8 replies
    • 3.6k views
    • 
    • John A
    • October 20, 1999

22. Over Funded, Single Member DB Plan

    By guestdelta, May 29, 2019
    • 8 replies
    • 1.6k views
    • 
    • AndyH
    • August 4, 2020

23. Overlap and plan year and fiscal year

    By Guest saeissler, October 27, 2005
    • 8 replies
    • 1.7k views
    • 
    • Blinky the 3-eyed Fish
    • November 2, 2005

24. benefit accrual

    By Guest lip, April 17, 2008
    • 8 replies
    • 1.6k views
    • 
    • mwyatt
    • April 23, 2008

25. Guaranteed return

    By Narith, May 29, 2019
    • 8 replies
    • 888 views
    • 
    • david rigby
    • May 30, 2019

26. Average benefit % of General Test and 401(k)

    By flosfur, October 3, 2008
    • 8 replies
    • 3.9k views
    • 
    • AndyH
    • January 21, 2009

27. Experience (Gain)/Loss

    By Guest Turtle_01, March 18, 2003
    • 8 replies
    • 2.1k views
    • 
    • david rigby
    • March 27, 2003

28. Do 417(e)(3) rates apply to a lump sum pre-retirement death benefit?

    By Belgarath, July 28, 2015
    • 8 replies
    • 3.8k views
    • 
    • Belgarath
    • July 28, 2015

29. Application of IRC §404(a)(6) When a DB Contribution Is Made After 9/15 but Before 10/15

    By Audrey, October 16, 2025
    • 8 replies
    • 1.1k views
    • 
    • Lou S.
    • October 20, 2025

30. Establishment of multi employer DB offered to HCE prohibited union workers

    By Guest sfeldmeth, November 17, 2003
    • 8 replies
    • 1.3k views
    • 
    • Guest
    • November 18, 2003

31. Combo Profit Sharing & Cash Balance Plan Testing - Definition of Compensation

    By pixiebear, April 18, 2022
    • 8 replies
    • 1.9k views
    • 
    • Nate S
    • April 21, 2022

32. Cash Balance Contribution Deduction

    By Catch22PGM, April 18, 2022   

    • cash balance
    • tax-treatment
    • 8 replies
    • 3k views
    • 
    • Dare Johnson
    • April 25, 2022

33. DB/DC combined deduction limit (controlled group)

    By B21, January 7, 2021
    • 8 replies
    • 1.6k views
    • 
    • Mike Preston
    • January 13, 2021

34. Terminating Plan Document Update

    By Blinky the 3-eyed Fish, June 20, 2003
    • 8 replies
    • 1.3k views
    • 
    • mwyatt
    • June 23, 2003

35. 1099 from PC

    By SSRRS, August 20, 2021
    • 8 replies
    • 2.5k views
    • 
    • shERPA
    • August 21, 2021

36. 408(b)(2) Disclosure and 404(a)(5) disclosure

    By JOH, July 7, 2022
    • 8 replies
    • 1.7k views
    • 
    • Peter Gulia
    • August 22, 2022

37. DB RMD - when is it due?

    By Jakyasar, November 22, 2022
    • 8 replies
    • 1.3k views
    • 
    • Jakyasar
    • November 23, 2022

38. Pension Plan Frozen?

    By Guest seepajd, December 18, 2008
    • 8 replies
    • 1.6k views
    • 
    • tymesup
    • December 27, 2008

39. Current Timing for DL on Termination

    By Guest bobolink, October 14, 2010
    • 8 replies
    • 1.4k views
    • 
    • Dougsbpc
    • October 18, 2010

40. Looking for a 412(e)(3) document

    By RayJJohnsonJr, November 10, 2015
    • 8 replies
    • 1.4k views
    • 
    • RayJJohnsonJr
    • November 15, 2015

41. Get Together for DB Message Board Participants at the Enrolled Actuaries Meeting

    By Lorraine Dorsa, March 10, 2004
    • 8 replies
    • 1.5k views
    • 
    • Effen
    • March 12, 2004

42. Service Credits to an employee with no wages

    By flosfur, February 1, 2005
    • 8 replies
    • 1.7k views
    • 
    • WDIK
    • February 7, 2005

43. 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

44. 415 and Prior Plan

    By pookah, March 15, 2006
    • 8 replies
    • 2.3k views
    • 
    • AndyH
    • March 21, 2006

45. Technical Corrections Bill

    By Guest RMPension, December 19, 2008
    • 8 replies
    • 1.6k views
    • 
    • tymesup
    • December 27, 2008

46. 110% rule revisited

    By Jakyasar, August 27, 2025
    • 8 replies
    • 4.3k views
    • 
    • Calavera
    • September 3, 2025

47. Back to Basics - DB 101

    By 2muchstress, July 19, 2004
    • 8 replies
    • 1.8k views
    • 
    • MGB
    • July 21, 2004

48. Top Heavy Vesting In Frozen Plan

    By mming, July 20, 2009
    • 8 replies
    • 2.3k views
    • 
    • SoCalActuary
    • December 22, 2010

49. Limitations On Funding In Years After Formula Was Amended Upwards

    By mming, November 4, 2009
    • 8 replies
    • 3.2k views
    • 
    • david rigby
    • December 30, 2009

50. Nondeductible contribution to sole proprietor DB plan

    By Guest Pennysaver, September 9, 2011
    • 8 replies
    • 3.8k views
    • 
    • Belgarath
    • November 14, 2011