Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. QSLOB

   By Walter, January 21, 2019
   • 13 replies
   • 2.5k views
   • 
   • Walter
   • February 6, 2019

2. PBGC Plan Termination

   By David, November 22, 2008
   • 5 replies
   • 2.5k views
   • 
   • ScottR
   • November 24, 2008

3. Paying out EE Contribution portion "first"?

   By Guest fcdeacy, May 19, 2005
   • 6 replies
   • 2.5k views
   • 
   • Effen
   • January 25, 2010

4. Pop Up Factor Formula

   By Guest chrisb, January 3, 2011
   • 2 replies
   • 2.5k views
   • 
   • Guest
   • January 3, 2011

5. Cash balance floor offset design

   By Guest archon, July 15, 2003
   • 6 replies
   • 2.5k views
   • 
   • Guest
   • July 17, 2003

6. DB/DC Combo Top Heavy

   By Vlad401k, April 8, 2016
   • 7 replies
   • 2.5k views
   • 
   • Mike Preston
   • April 13, 2016

7. 415 limits and cash balance plans

   By ScottR, November 6, 2010
   • 3 replies
   • 2.5k views
   • 
   • SoCalActuary
   • November 8, 2010

8. COPA - Who/why are they?

   By Effen, November 29, 2005
   • 10 replies
   • 2.5k views
   • 
   • Effen
   • January 11, 2006

9. New FASB calculations

   By FAPInJax, June 7, 2004
   • 11 replies
   • 2.5k views
   • 
   • david rigby
   • June 25, 2004

10. Death of alternate payee with split payment qdro

    By Guest mfchristopher, August 30, 2004
    • 6 replies
    • 2.5k views
    • 
    • Guest
    • August 31, 2004

11. PBGC coverage required?

    By gregburst, June 25, 2013
    • 4 replies
    • 2.5k views
    • 
    • tymesup
    • June 28, 2013

12. Excluding "some" union employees

    By Guest penman, November 5, 2005
    • 6 replies
    • 2.5k views
    • 
    • Guest
    • November 15, 2005

13. Pre- Retirement Survivor Death benefits

    By Guest smug, April 26, 2010
    • 4 replies
    • 2.5k views
    • 
    • Guest
    • May 3, 2010

14. Projection of a mortality table

    By Gary, November 15, 2001
    • 4 replies
    • 2.5k views
    • 
    • david rigby
    • November 16, 2001

15. Rev Ruling 98-1 re 415 limits after GATT & SBJPA

    By Lorraine Dorsa, October 30, 1998
    • 3 replies
    • 2.5k views
    • 
    • Lorraine Dorsa
    • November 4, 1998

16. QJSA & Divorce

    By Guest richt, January 7, 2002
    • 6 replies
    • 2.5k views
    • 
    • Guest
    • January 9, 2002

17. 415 Limit & Segregated Account

    By JAY21, May 27, 2004
    • 14 replies
    • 2.5k views
    • 
    • mwyatt
    • June 5, 2004

18. Lump Sum in Top-Heavy Cash Balance Plan

    By Guest lerieleech, November 10, 2008
    • 15 replies
    • 2.5k views
    • 
    • Effen
    • December 19, 2008

19. Code Section 436

    By ScottR, August 7, 2012
    • 5 replies
    • 2.5k views
    • 
    • Effen
    • August 9, 2012

20. DB Plan Fees

    By BFree, February 12, 2002
    • 10 replies
    • 2.5k views
    • 
    • mbozek
    • March 7, 2002

21. latest date to contribute to retroactive solo 401k

    By Old Reliable, May 8
    • 3 replies
    • 2.5k views
    • 
    • Bill Presson
    • May 8

22. Late Quarterly Interest Penalty

    By Guest lilliand, January 17, 2003
    • 14 replies
    • 2.5k views
    • 
    • WDIK
    • July 18, 2003

23. top heavy required aggregation group

    By Earl, October 15, 2004
    • 5 replies
    • 2.5k views
    • 
    • SRM
    • October 20, 2004

24. Maximum lump sum for deferred retiree at 415 limit

    By drakecohen, April 29, 2015
    • 7 replies
    • 2.5k views
    • 
    • still learning
    • November 30, 2020

25. Charlie Concept

    By Guest Jim Brennan, July 23, 1999
    • 3 replies
    • 2.5k views
    • 
    • Effen
    • September 23, 2010

26. Value of Life Insurance

    By Guest csk, March 2, 2004
    • 19 replies
    • 2.5k views
    • 
    • Kirk Maldonado
    • March 5, 2004

27. FTAP/AFTAP for 2008 (1st effective plan year)

    By flosfur, March 28, 2008
    • 14 replies
    • 2.5k views
    • 
    • Mike Preston
    • April 23, 2008

28. Lump Sums at Plan Term

    By Guest mingblue, February 23, 2007
    • 13 replies
    • 2.5k views
    • 
    • david rigby
    • March 1, 2007

29. Surety Bond For Restricted HCE

    By Guest Greg, October 13, 1998
    • 0 replies
    • 2.5k views
    • 
    • Guest
    • October 13, 1998

30. Pre-Retirement RPA Mortality

    By ishi, March 15, 2004
    • 2 replies
    • 2.5k views
    • 
    • ishi
    • March 16, 2004

31. IRS User Fee Funding Waiver

    By Andy the Actuary, November 14, 2008
    • 9 replies
    • 2.5k views
    • 
    • david rigby
    • March 5, 2010

32. Owning Real Estate in Cash Balance Plan

    By metsfan026, July 31, 2023
    • 5 replies
    • 2.5k views
    • 
    • Ilene Ferenczy
    • August 1, 2023

33. Plan Term - Due Date ?

    By Cloudy, March 7, 2018
    • 13 replies
    • 2.5k views
    • 
    • Calavera
    • March 9, 2018

34. Interpretation of act. equiv. mortality table

    By Gary, April 27, 2000
    • 6 replies
    • 2.5k views
    • 
    • Larry M
    • August 21, 2001

35. actuarial equivalence under 401(a)(9)(C)(iii) per SBJPA 96

    By Guest meggie, September 3, 2001
    • 3 replies
    • 2.5k views
    • 
    • MGB
    • September 4, 2001

36. Optional Annuity Forms Offered to Actives During Plan Termination

    By Pension RC, June 3, 2016
    • 5 replies
    • 2.5k views
    • 
    • AndyH
    • June 9, 2016

37. Immediately Distributable Lump Sums and QJSA

    By stbennet, April 16, 2010
    • 7 replies
    • 2.5k views
    • 
    • AndyH
    • April 26, 2010

38. Can an HCE opt out of a DB and participate in a DC?

    By Guest flogger, April 17, 2006
    • 6 replies
    • 2.5k views
    • 
    • Guest
    • April 18, 2006

39. Frozen Initial Liability question

    By Guest MikeMiller, June 29, 2001
    • 7 replies
    • 2.5k views
    • 
    • david rigby
    • June 29, 2001

40. changing retirement age Notice 2007-69

    By Guest mrsactuary, May 9, 2008
    • 16 replies
    • 2.5k views
    • 
    • ak2ary
    • May 28, 2008

41. Death Benefit Limits

    By Gary, September 14, 2009
    • 10 replies
    • 2.5k views
    • 
    • JAY21
    • September 18, 2009

42. Defined Benefit Plan

    By Guest kentucky, April 4, 2003
    • 1 reply
    • 2.5k views
    • 
    • Mike Preston
    • April 7, 2003

43. Prefunding Balance - Timing of Creation and Use

    By dmdavala, April 4, 2017   

    • prefunding balance
    • 5 replies
    • 2.5k views
    • 
    • Lou S.
    • May 2, 2018

44. 10% Limit on Qualifying Employer Securities

    By Scott, May 6, 2003
    • 7 replies
    • 2.5k views
    • 
    • Guest
    • May 7, 2003

45. 404(a)(7) DB/DC deduction limit

    By cohendrake, September 9, 2014   

    • defined
    • beneift
    • (and 6 more)

      Tagged with:

      • defined
      • beneift
      • contribution
      • safe
      • harbor
      • deduction
      • 25%
      • 6%
    • 1 reply
    • 2.5k views
    • 
    • Effen
    • September 10, 2014

46. DB termination - overfunded

    By Jakyasar, November 12, 2020
    • 12 replies
    • 2.5k views
    • 
    • Jakyasar
    • November 17, 2020

47. AFTAP and caryover balance burn

    By chc93, June 11, 2008
    • 9 replies
    • 2.5k views
    • 
    • chc93
    • June 12, 2008

48. Do you count non-vested participants for PBGC flat rate?

    By Guest CindyO, October 10, 2008
    • 6 replies
    • 2.5k views
    • 
    • tymesup
    • October 10, 2008

49. FAE definition

    By Guest blackacre, October 6, 2004
    • 1 reply
    • 2.5k views
    • 
    • SoCalActuary
    • October 6, 2004

50. New Floor/offset under PPA

    By rcline46, September 10, 2008
    • 9 replies
    • 2.5k views
    • 
    • Dougsbpc
    • March 21, 2014