Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Timing of 436 participant notice

   By dmb, September 26, 2011
   • 13 replies
   • 2.5k views
   • 
   • dmb
   • September 28, 2011

2. Funding for a Single Life Annuity

   By Pension RC, July 21, 2013
   • 7 replies
   • 2.5k views
   • 
   • Draper55
   • September 11, 2013

3. 2007 Gray Book

   By Guest Carol the Writer, April 17, 2006
   • 10 replies
   • 2.5k views
   • 
   • AndyH
   • April 21, 2006

4. DB Dual formula

   By Guest Roman, June 20, 2005
   • 21 replies
   • 2.5k views
   • 
   • Guest
   • June 30, 2005

5. RMD in year of plan termination

   By Pension RC, December 6, 2017
   • 12 replies
   • 2.5k views
   • 
   • My 2 cents
   • December 12, 2017

6. Asset Smoothing

   By ubermax, December 24, 2008
   • 6 replies
   • 2.5k views
   • 
   • david rigby
   • January 26, 2009

7. Death Benefit calculation

   By Guest DBStudentAct, February 18, 2011
   • 4 replies
   • 2.5k views
   • 
   • david rigby
   • February 21, 2011

8. PLR that had no effect

   By Guest Southern FA, January 5, 2011
   • 9 replies
   • 2.5k views
   • 
   • Guest
   • May 2, 2011

9. Does AFTAP Matter?

   By Andy the Actuary, February 18, 2008
   • 11 replies
   • 2.5k views
   • 
   • Mike Preston
   • March 7, 2008

10. Merging Two DB Plans

    By mming, June 18, 2009
    • 9 replies
    • 2.5k views
    • 
    • Andy the Actuary
    • June 18, 2009

11. Do Money Purchase Plans suffer from age discrimiantion?

    By Guest jbruggeman, April 25, 2001
    • 14 replies
    • 2.5k views
    • 
    • david rigby
    • May 5, 2001

12. Can Foreign Employees Join Qualified DB Plan?

    By Guest HarveyC, July 31, 2002
    • 5 replies
    • 2.5k views
    • 
    • IRC401
    • August 1, 2002

13. Schedule B reporting of pre-funding

    By Guest saeissler, April 6, 2006
    • 12 replies
    • 2.5k views
    • 
    • Mike Preston
    • April 7, 2006

14. Vesting after plan freeze

    By Gary, July 20, 2009
    • 3 replies
    • 2.5k views
    • 
    • Andy the Actuary
    • July 22, 2009

15. Short Plan Year

    By luissaha, February 24, 2009
    • 10 replies
    • 2.4k views
    • 
    • flosfur
    • February 26, 2009

16. 401(a)(26) for DB with Benefit Offset

    By John Feldt ERPA CPC QPA, September 7, 2006
    • 11 replies
    • 2.4k views
    • 
    • John Feldt ERPA CPC QPA
    • December 15, 2006

17. Stock sale - distributable event?

    By Effen, May 3, 2017
    • 5 replies
    • 2.4k views
    • 
    • Belgarath
    • May 4, 2017

18. Benefit Accrual Service under Elapsed Time Method

    By JWK, December 8, 1999
    • 3 replies
    • 2.4k views
    • 
    • Wessex
    • December 10, 1999

19. actuarial equivalence

    By HiVi, August 25, 2009
    • 8 replies
    • 2.4k views
    • 
    • Mike Preston
    • August 26, 2009

20. Overfunded single beneficiary DB plan planning

    By Guest Duberstein, July 10, 2003
    • 6 replies
    • 2.4k views
    • 
    • egrodan
    • January 19, 2020

21. De Minimus DB

    By mming, February 3, 2006
    • 5 replies
    • 2.4k views
    • 
    • imchipbrown
    • February 3, 2006

22. USERRA - a little OT

    By mwyatt, January 24, 2003
    • 10 replies
    • 2.4k views
    • 
    • QDROphile
    • January 28, 2003

23. FAS 158 late adoption

    By Mister Met, January 30, 2014
    • 8 replies
    • 2.4k views
    • 
    • Rball4
    • January 30, 2014

24. Beneficiary Designation

    By Guest MC2, August 31, 2006
    • 7 replies
    • 2.4k views
    • 
    • AndyH
    • September 1, 2006

25. Deadline for making Defined Benefit plan contribution

    By MarZDoates, December 27, 2004
    • 1 reply
    • 2.4k views
    • 
    • mwyatt
    • December 27, 2004

26. Taking the Actuary Exams - need help starting

    By VincentBocchinfuso CPC, November 19, 2009
    • 14 replies
    • 2.4k views
    • 
    • VincentBocchinfuso CPC
    • November 25, 2009

27. Life Insurance in DB Plan

    By retbenser, February 14, 2012
    • 6 replies
    • 2.4k views
    • 
    • shERPA
    • February 14, 2012

28. Beginning of year valuation and eligibility

    By Guest smhjr, July 23, 2003
    • 13 replies
    • 2.4k views
    • 
    • Blinky the 3-eyed Fish
    • August 21, 2003

29. Reversion Tax for DB termination by not for profit

    By Guest Lonnie Tomlin, October 15, 1999
    • 1 reply
    • 2.4k views
    • 
    • david rigby
    • October 15, 1999

30. Rehired Retirees/Death Benefits

    By Guest ircreader, September 16, 2005
    • 6 replies
    • 2.4k views
    • 
    • Guest
    • September 26, 2005

31. Looking for clarification of permitted aggregation of DC and DB plan along with the "special gateway test"

    By Guest smhjr, July 23, 2004
    • 19 replies
    • 2.4k views
    • 
    • SoCalActuary
    • August 4, 2004

32. Defined Benefit Plan and Solo 401k Limit

    By Retirein15, December 29, 2024
    • 5 replies
    • 2.4k views
    • 
    • John Feldt ERPA CPC QPA
    • December 31, 2024

33. whipsaw

    By Gary, April 30, 2002
    • 6 replies
    • 2.4k views
    • 
    • mbozek
    • May 1, 2002

34. 404 and plan amendment affecting HCEs

    By AndyH, July 15, 2010
    • 6 replies
    • 2.4k views
    • 
    • Calavera
    • July 15, 2010

35. Waiver of QPSA

    By Guest Karens, December 20, 1999
    • 0 replies
    • 2.4k views
    • 
    • Guest
    • December 20, 1999

36. Accrued to Date Method - Testing Service

    By Guest Scott McHenry, September 30, 2002
    • 1 reply
    • 2.4k views
    • 
    • AndyH
    • October 2, 2002

37. PBGC Coverage Question

    By AndyH, October 3, 2002
    • 6 replies
    • 2.4k views
    • 
    • AndyH
    • October 4, 2002

38. Revoking the Irrevocable

    By Guest erisafried, November 5, 2004
    • 14 replies
    • 2.4k views
    • 
    • Guest
    • November 8, 2004

39. PPA - 90 --> 180 day notice requirement

    By J. Bringhurst, December 26, 2006
    • 2 replies
    • 2.4k views
    • 
    • J. Bringhurst
    • December 27, 2006

40. 204(h) Notification - Is SPD sufficient?

    By Gary, April 18, 2000
    • 6 replies
    • 2.4k views
    • 
    • Guest
    • May 4, 2000

41. Predecessor Employer

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

42. 412(e) Plans

    By jkdoll2, May 5, 2010
    • 4 replies
    • 2.4k views
    • 
    • AndyH
    • May 6, 2010

43. IRS Notice 2009-97 Plan Amendment Deadline Extension

    By Guest DBPension, December 12, 2009
    • 10 replies
    • 2.4k views
    • 
    • Guest
    • December 24, 2009

44. New deductibility limit in 2008 - New Plan

    By mwyatt, January 17, 2008
    • 6 replies
    • 2.4k views
    • 
    • tymesup
    • July 10, 2008

45. When should PBGC coverage begin when plan does not yet have vested ben

    By mming, October 6, 2000
    • 4 replies
    • 2.4k views
    • 
    • Guest
    • April 23, 2010

46. 110% Test - Restricted Lump Sum

    By emmetttrudy, November 4, 2011
    • 4 replies
    • 2.4k views
    • 
    • Benefits to all
    • July 2, 2013

47. Proposed Distribution Date when filing for IRS DL

    By AdKu, June 21, 2017
    • 10 replies
    • 2.4k views
    • 
    • tymesup
    • June 22, 2017

48. Underfunded frozen plan

    By Effen, May 19, 2005
    • 10 replies
    • 2.4k views
    • 
    • Guest
    • May 30, 2005

49. Mortality Table Help

    By Blinky the 3-eyed Fish, July 30, 2004
    • 4 replies
    • 2.4k views
    • 
    • david rigby
    • July 30, 2004

50. Nondiscrimination testing of Cash Balance plans

    By Guest TedMunice, September 29, 2006
    • 2 replies
    • 2.4k views
    • 
    • SoCalActuary
    • October 13, 2006