Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Anti-Cutback apply to Credited Service Elimination for Rehires?

   By Guest RW, November 13, 2000
   • 1 reply
   • 1.7k views
   • 
   • david rigby
   • November 13, 2000

2. Anti-Cutback Rules as applied to DB Plans?

   By Guest Mike Pazzo, April 4, 2001
   • 1 reply
   • 1.4k views
   • 
   • Guest
   • April 5, 2001

3. Any EA Conference News?

   By AndyH, April 2, 2009
   • 16 replies
   • 2.1k views
   • 
   • Mike Preston
   • April 4, 2009

4. Any Movement from the IRS under 2005-80 Settlement Initiative for 412(i) Plans?

   By Guest EMM118, May 9, 2006
   • 1 reply
   • 1.1k views
   • 
   • Guest
   • May 14, 2006

5. Any relief for missed RMDs for a non-eligible designated beneficiary of a DB plan participant?

   By David Peckham, November 20, 2023
   • 1 reply
   • 597 views
   • 
   • Lou S.
   • November 20, 2023

6. Anybody getting favorable IRS determination letters on new cash balance plans?

   By Guest RSNOW, September 19, 2003
   • 9 replies
   • 1.4k views
   • 
   • mbozek
   • September 21, 2003

7. Anyone Got A Magic Bullett?

   By Andy the Actuary, May 29, 2008
   • 6 replies
   • 1.3k views
   • 
   • jpod
   • May 30, 2008

8. Anyone had a 412(e) app accepted?

   By Erik Read, November 15, 2005
   • 2 replies
   • 1.5k views
   • 
   • Erik Read
   • November 22, 2005

9. Anyone have any samples or information regarding RFP for Actuaries

   By Guest Shawn Kroeger, March 27, 2000
   • 2 replies
   • 2.4k views
   • 
   • AndyH
   • March 28, 2000

10. Anyone know of checklist for required elements of distribution packet?

    By mal, November 8, 2004
    • 3 replies
    • 1.3k views
    • 
    • david rigby
    • November 11, 2004

11. Anyone know where I can obtain 2000 cov comp table?

    By Gary, December 21, 2000
    • 2 replies
    • 1.4k views
    • 
    • Guest
    • December 29, 2000

12. Anyone know where I can obtain IRS Announcement 95-99?

    By Gary, December 12, 2000
    • 2 replies
    • 2.7k views
    • 
    • Everett Moreland
    • December 13, 2000

13. Anyone still using 83 IAM for actuarial equivalence

    By Guest Doogie61, August 29, 2009
    • 2 replies
    • 1.2k views
    • 
    • SoCalActuary
    • August 29, 2009

14. AOCI

    By abanky, April 1, 2010
    • 3 replies
    • 1.3k views
    • 
    • david rigby
    • April 1, 2010

15. AP Article on Cash Balance plans

    By Guest GregSelf, September 2, 1999
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • September 2, 1999

16. Applicability of “top-25” restricted payment rule in HCE-only Cash Balance plan

    By Cat_Lady_Pension, December 19, 2025   

    • funding
    • benefits
    • (and 1 more)

      Tagged with:

      • funding
      • benefits
      • top paid
    • 5 replies
    • 303 views
    • 
    • Bri
    • December 19, 2025

17. Application of 404(a)(1)(d)(ii) current liability calc

    By Guest saeissler, October 31, 2006
    • 14 replies
    • 2.9k views
    • 
    • Mike Preston
    • November 3, 2006

18. Application of 411(d)(6) to compensation

    By Everett Moreland, May 16, 2003
    • 4 replies
    • 1.2k views
    • 
    • Mike Preston
    • May 16, 2003

19. Application of Annual Compensation Limits on Partial Year

    By Guest a1newman, February 6, 2012
    • 15 replies
    • 5.2k views
    • 
    • Hojo
    • April 23, 2012

20. Application of Balances After Plan Termination?

    By Pension RC, August 29, 2013
    • 2 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • August 30, 2013

21. Application of Code Section 402(b)(4) and Disqualified PLans

    By Guest EMM118, November 6, 2007
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • November 6, 2007

22. Application Of FAS 87 to NQDC Plan

    By Guest merlin, October 17, 2006
    • 3 replies
    • 1.4k views
    • 
    • SoCalActuary
    • October 18, 2006

23. 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

24. Applying 401(a)(26)

    By Guest mike0355, February 29, 2012
    • 8 replies
    • 3.2k views
    • 
    • Andy the Actuary
    • February 29, 2012

25. Applying Benefit Service Limit Across Multiple Formulas

    By CuseFan, December 28, 2018
    • 4 replies
    • 440 views
    • 
    • Mike Preston
    • January 3, 2019

26. Applying Credit Balance to Quarterly Contr Requirements

    By dmb, June 25, 2009
    • 2 replies
    • 1.1k views
    • 
    • AndyH
    • June 25, 2009

27. Applying for an EIN for a DB Plan Trust

    By Guest AK1321, January 15, 2008
    • 6 replies
    • 4.3k views
    • 
    • Bird
    • January 16, 2008

28. Applying section 401(a)(17) compensation limit on pro rata basis in ye

    By Guest swwalden1, January 28, 2003
    • 4 replies
    • 1.8k views
    • 
    • Mike Preston
    • January 29, 2003

29. Appropriate Assumption

    By Andy the Actuary, March 30, 2010
    • 5 replies
    • 1.2k views
    • 
    • Mike Preston
    • March 30, 2010

30. Appropriate early retirement factor

    By Gary, April 14, 2000
    • 0 replies
    • 1.4k views
    • 
    • Gary
    • April 14, 2000

31. Approved Vesting Schedule

    By Stash026, October 2, 2019
    • 4 replies
    • 958 views
    • 
    • SoCalActuary
    • October 2, 2019

32. APR at age 65 if Actuarial Assumption are 1994 GAM without setback, pre/post 7% and 5%

    By AdKu, November 12, 2018
    • 5 replies
    • 991 views
    • 
    • AdKu
    • November 14, 2018

33. April 2018 rates

    By SoCalActuary, May 22, 2018   

    • 417(e)
    • 2 replies
    • 624 views
    • 
    • SoCalActuary
    • May 22, 2018

34. ARA recognition

    By FAPInJax, May 6, 2003
    • 1 reply
    • 1.1k views
    • 
    • Blinky the 3-eyed Fish
    • May 9, 2003

35. Arbitrary Acceleration of Early Retirement Age for Some

    By Guest Grumpy456, November 11, 2005
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • November 14, 2005

36. Archived DOl Opinion Letters

    By Guest jfreeborn, August 12, 2010
    • 1 reply
    • 5.1k views
    • 
    • Mike Preston
    • August 18, 2010

37. Are actuarial increases beyone NRA required under a frozen DB plan

    By YankeeFan, January 16, 2008
    • 10 replies
    • 5.3k views
    • 
    • ak2ary
    • January 17, 2008

38. Are any auditors pushing back?

    By tuni88, February 11, 2007
    • 5 replies
    • 1.5k views
    • 
    • AndyH
    • February 16, 2007

39. Are DB plan assets rollable to a qualified plan?

    By Guest Why, November 30, 2004
    • 2 replies
    • 1.3k views
    • 
    • david rigby
    • December 1, 2004

40. are employer's 2 Plans a party-in-interest to each other?

    By himt4, May 24, 2006
    • 6 replies
    • 1.6k views
    • 
    • Belgarath
    • May 25, 2006

41. Are railroad plans subject to 411 minimum accrual rules?

    By Gary, March 14, 2001
    • 0 replies
    • 1.4k views
    • 
    • Gary
    • March 14, 2001

42. Are We Doing Ourselves A Disservice?

    By Andy the Actuary, April 17, 2007
    • 3 replies
    • 1.4k views
    • 
    • Effen
    • April 19, 2007

43. ARP Modifications to Annual Funding Notice

    By John314, March 29, 2022
    • 3 replies
    • 909 views
    • 
    • Bri
    • April 8, 2022

44. ARP Relief, Quarterly Requirements and revoking elections

    By John314, August 17, 2021   

    • arp
    • funding relief
    • (and 2 more)

      Tagged with:

      • arp
      • funding relief
      • 2021-48
      • america rescue plan
    • 0 replies
    • 392 views
    • 
    • John314
    • August 17, 2021

45. ARPA 2024 Rates - Second Segment

    By mwyatt, January 16, 2024
    • 5 replies
    • 1.7k views
    • 
    • drakecohen
    • January 18, 2024

46. ARPA-21 15 year amortization - new plan for 2020

    By Jakyasar, June 13, 2021
    • 5 replies
    • 912 views
    • 
    • Jakyasar
    • June 25, 2021

47. Articles on Credit Balances

    By SoCalActuary, July 7, 2008
    • 2 replies
    • 884 views
    • 
    • SoCalActuary
    • July 7, 2008

48. ASC - meaningful benefits

    By jmartin, February 15, 2023
    • 6 replies
    • 1.4k views
    • 
    • david rigby
    • February 26, 2023

49. ASC 715 Report & Cash Balance Plans

    By shERPA, March 19, 2019
    • 6 replies
    • 1.7k views
    • 
    • shERPA
    • March 21, 2019

50. ASOP 27 Example

    By Guest PensionNW, September 19, 2002
    • 3 replies
    • 1.7k views
    • 
    • Guest
    • September 20, 2002