Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. DB pension investments

   By Gary, November 30, 2004
   • 8 replies
   • 1.7k views
   • 
   • Gary
   • December 2, 2004

2. 412(e)3 Plans

   By jkdoll2, March 10, 2011
   • 8 replies
   • 3.2k views
   • 
   • Guest
   • June 24, 2011

3. Lump sum methodology

   By Guest lerieleech, January 23, 2008
   • 8 replies
   • 1.7k views
   • 
   • Mike Preston
   • January 25, 2008

4. COLAs

   By DTH, October 14, 2004
   • 8 replies
   • 3k views
   • 
   • MGB
   • October 18, 2004

5. Slushy. Accruals continue, but no new entrants after [date]

   By John Feldt ERPA CPC QPA, February 27, 2007
   • 8 replies
   • 1.8k views
   • 
   • John Feldt ERPA CPC QPA
   • February 28, 2007

6. Assumed Rate of Return

   By emmetttrudy, February 12, 2009
   • 8 replies
   • 2.5k views
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   • dmb
   • March 18, 2009

7. Participant elects a lump sum but dies before payment

   By HCE, September 20, 2022
   • 8 replies
   • 2.1k views
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   • fmsinc
   • September 22, 2022

8. Floor offset and Form 5500 Participant Count

   By C2C, April 24, 2003
   • 8 replies
   • 1.6k views
   • 
   • C2C
   • April 29, 2003

9. PPA Qualified Optional Survivor Annuity

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

10. Terminating Plan

    By abanky, August 11, 2011
    • 8 replies
    • 1.8k views
    • 
    • david rigby
    • August 12, 2011

11. Is it possible for a plan to have been funded yet be insolvent?

    By Peter Gulia, April 28, 2016   

    • pension funding
    • 8 replies
    • 1.9k views
    • 
    • Effen
    • May 2, 2016

12. Is a DB plan best for my situation?

    By Guest confused, February 14, 2013
    • 8 replies
    • 1.3k views
    • 
    • JAY21
    • February 20, 2013

13. Combined Plan Max & EGTRRA's New Excise Tax Rules

    By LIBOR, June 28, 2004
    • 8 replies
    • 2.8k views
    • 
    • Hokielady
    • February 5, 2013

14. Exemption from ERISA Bond?

    By justanotheradmin, May 18, 2018   

    • pbgc
    • erisa bond
    • 8 replies
    • 3.4k views
    • 
    • justanotheradmin
    • May 31, 2018

15. Real Estate investment

    By flosfur, December 22, 2005
    • 8 replies
    • 2.9k views
    • 
    • SoCalActuary
    • December 27, 2005

16. MGB

    By Guest Harry O, May 3, 2005
    • 8 replies
    • 2.1k views
    • 
    • Guest
    • May 6, 2005

17. Is this possible?

    By Guest Doogie61, March 4, 2010
    • 8 replies
    • 1.3k views
    • 
    • Effen
    • March 5, 2010

18. forego receipt of benefits and affect on Schedule SB

    By John Feldt ERPA CPC QPA, May 27, 2010
    • 8 replies
    • 1.7k views
    • 
    • Andy the Actuary
    • May 28, 2010

19. Material change in AFTAP?

    By My 2 cents, July 21, 2010
    • 8 replies
    • 2.4k views
    • 
    • My 2 cents
    • July 26, 2010

20. Deductible Contributions

    By Guest guppy, August 26, 2003
    • 8 replies
    • 1.6k views
    • 
    • AndyH
    • August 28, 2003

21. Pre 62 normal retirement age plans

    By jkdoll2, June 19, 2009
    • 8 replies
    • 3.9k views
    • 
    • david rigby
    • June 24, 2009

22. COLA or indexing benefits prior to benefit date

    By Guest Mike Luers, December 22, 1999
    • 8 replies
    • 1.6k views
    • 
    • richard
    • December 23, 1999

23. QNEC and Employer contributions

    By Gary, July 17, 2008
    • 8 replies
    • 4.3k views
    • 
    • Bird
    • July 24, 2008

24. Post Plan Termination Contribution (non PBGC)

    By jpm56, April 24, 2012
    • 8 replies
    • 2.3k views
    • 
    • jpm56
    • June 5, 2012

25. Reducing Owners Contribution to Cash Balance Plan

    By metsfan026, September 5
    • 8 replies
    • 4.9k views
    • 
    • Calavera
    • September 8

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

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

27. Relative Value

    By zimbo, June 16, 2006
    • 8 replies
    • 5.1k views
    • 
    • ak2ary
    • February 8, 2007

28. Non-insured plan failure

    By Guest BruceC, June 23, 2010
    • 8 replies
    • 1.1k views
    • 
    • My 2 cents
    • June 28, 2010

29. 417(e) Calc for non-lump sum

    By JBones, February 15, 2011
    • 8 replies
    • 6.1k views
    • 
    • JBones
    • February 23, 2011

30. Minimum Required Contribution overfunds terminating plan

    By mattmc82, February 14, 2012
    • 8 replies
    • 1.3k views
    • 
    • mattmc82
    • February 15, 2012

31. Acceptable Interest Rate In A Cash Balance Plan

    By metsfan026, September 23, 2022
    • 8 replies
    • 2.8k views
    • 
    • truphao
    • September 28, 2022

32. Partnership Plan and Plan Deduction Logistics

    By Gary, October 31, 2005
    • 8 replies
    • 8.7k views
    • 
    • Guest
    • November 4, 2005

33. Missed Quarterly Contribution Cure

    By Andy the Actuary, September 9, 2012
    • 8 replies
    • 2.8k views
    • 
    • Andy the Actuary
    • April 21, 2014

34. If a client implemented a DB plan and then in a year or so filed bankruptcy, would the money in the DB plan be protected or would "preferential treatment" apply?

    By Guest Donna Neuhauser, June 1, 2005
    • 8 replies
    • 1.4k views
    • 
    • AndyH
    • June 1, 2005

35. MISREPRSENTATION OF AGE

    By LIBERTYKID, August 15, 2011
    • 8 replies
    • 1.5k views
    • 
    • jpod
    • August 16, 2011

36. General Tested Plans and "Fresh Start" rules

    By AndyH, July 1, 2002
    • 8 replies
    • 3.1k views
    • 
    • AndyH
    • July 12, 2002

37. excess assets

    By Guy on a Limb, June 29, 2021
    • 8 replies
    • 1.6k views
    • 
    • AndyH
    • July 14, 2021

38. Beneficiary under 404(a)(7)

    By Guest pension222, August 27, 2003
    • 8 replies
    • 1.3k views
    • 
    • Guest
    • August 28, 2003

39. Plan Termination - Annuity Purchases

    By JAY21, September 24, 2013   

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

40. Predecessor Employer

    By Guest VEBA Las Vegas, July 21, 2004
    • 8 replies
    • 2.4k views
    • 
    • Guest
    • July 22, 2004

41. Sole proprietor - Defined Benefit Plan

    By Brad Jacobs, June 21, 2024
    • 8 replies
    • 1.3k views
    • 
    • CuseFan
    • June 21, 2024

42. valuing a benefit for QDRO

    By dmb, June 2, 2005
    • 8 replies
    • 1.6k views
    • 
    • dmb
    • June 2, 2005

43. Actuarial increase after Normal Retirement Age

    By Guest ERISAphile, April 30, 2012
    • 8 replies
    • 14.5k views
    • 
    • Andy the Actuary
    • April 30, 2012

44. 415 limit for frozen plan

    By Calavera, August 9, 2013   

    • 415
    • frozen plan
    • 8 replies
    • 4.8k views
    • 
    • Calavera
    • August 14, 2013

45. Termination of a 412(i) plan

    By Guest Brickbat, December 1, 2005
    • 8 replies
    • 4.2k views
    • 
    • Guest
    • December 2, 2005

46. Link to 3 col. Fed. Reg. Version of New 430/436 Regs

    By ubermax, October 10, 2009
    • 8 replies
    • 1.3k views
    • 
    • zimbo
    • October 16, 2009

47. Minimum funding waiver request

    By Guest Philip2, July 22, 2014
    • 8 replies
    • 3.3k views
    • 
    • My 2 cents
    • July 22, 2014

48. Stability Period

    By Audrey, June 25, 2024
    • 8 replies
    • 876 views
    • 
    • Audrey
    • June 27, 2024

49. Distribution at early retirement

    By ombskid, June 11, 2015
    • 8 replies
    • 1.4k views
    • 
    • david rigby
    • June 12, 2015

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

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