Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. USERRA - a little OT

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

2. actuarial equivalence

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

3. Funding for a Single Life Annuity

   By Pension RC, July 21, 2013
   • 7 replies
   • 2.4k views
   • 
   • Draper55
   • September 11, 2013

4. Vesting after plan freeze

   By Gary, July 20, 2009
   • 3 replies
   • 2.4k views
   • 
   • Andy the Actuary
   • July 22, 2009

5. Starting cash balance this year, but maxed out solo 401k already this year?

   By awarara, May 31, 2024
   • 4 replies
   • 2.4k views
   • 
   • C. B. Zeller
   • June 3, 2024

6. RMD in year of plan termination

   By Pension RC, December 6, 2017
   • 12 replies
   • 2.4k views
   • 
   • My 2 cents
   • December 12, 2017

7. Asset Smoothing

   By ubermax, December 24, 2008
   • 6 replies
   • 2.4k views
   • 
   • david rigby
   • January 26, 2009

8. Accrued to Date Method - Testing Service

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

9. 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

10. Rehired Retirees/Death Benefits

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

11. Waiver of QPSA

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

12. Life Insurance in DB Plan

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

13. Required Credit Balance "Burn"

    By JAY21, February 19, 2009
    • 6 replies
    • 2.4k views
    • 
    • JAY21
    • February 20, 2009

14. 110% Test - Restricted Lump Sum

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

15. Can Foreign Employees Join Qualified DB Plan?

    By Guest HarveyC, July 31, 2002
    • 5 replies
    • 2.4k views
    • 
    • IRC401
    • August 1, 2002

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

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

17. New deductibility limit in 2008 - New Plan

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

18. whipsaw

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

19. 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

20. Overfunded single beneficiary DB plan planning

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

21. IRS Notice 2009-97 Plan Amendment Deadline Extension

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

22. Nondiscrimination testing of Cash Balance plans

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

23. Underfunded frozen plan

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

24. 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

25. 404 and plan amendment affecting HCEs

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

26. Do Money Purchase Plans suffer from age discrimiantion?

    By Guest jbruggeman, April 25, 2001
    • 14 replies
    • 2.4k views
    • 
    • david rigby
    • May 5, 2001

27. Unisex actuarial equivalence assumptions.

    By Guest Dave Burns, January 24, 2001
    • 3 replies
    • 2.4k views
    • 
    • Guest
    • November 28, 2012

28. Merging Two DB Plans

    By mming, June 18, 2009
    • 9 replies
    • 2.4k views
    • 
    • Andy the Actuary
    • June 18, 2009

29. PBGC Coverage Question

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

30. Testing Age for General Testing - 1.401(a)(4) Regs

    By flosfur, February 10, 2004
    • 5 replies
    • 2.4k views
    • 
    • AndyH
    • February 10, 2004

31. Predecessor Employer

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

32. Floor-Offset Plans - Minimum Funding and PBGC Premiums

    By Guest rocnrols2, March 4, 2003
    • 7 replies
    • 2.4k views
    • 
    • Guest
    • March 12, 2003

33. 412(e) Plans

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

34. Mortality Tables - IRS Notice 2008-85

    By david rigby, November 19, 2008
    • 1 reply
    • 2.4k views
    • 
    • david rigby
    • November 19, 2008

35. Pre-Retirement Decrements

    By Andy the Actuary, October 10, 2007
    • 3 replies
    • 2.4k views
    • 
    • tymesup
    • October 10, 2007

36. Current Liability Interest Rates

    By Guest lerieleech, October 11, 2005
    • 5 replies
    • 2.4k views
    • 
    • Guest
    • October 12, 2005

37. End of the line for cash balance plans

    By mbozek, December 9, 2004
    • 23 replies
    • 2.4k views
    • 
    • Kirk Maldonado
    • December 19, 2004

38. Maximum 415 Accrued Benefit for Cash Balance Plan

    By ac, December 1, 2023
    • 7 replies
    • 2.4k views
    • 
    • Jakyasar
    • December 1, 2023

39. Projected Covered Compensation

    By LIBOR, December 17, 2002
    • 2 replies
    • 2.4k views
    • 
    • LIBOR
    • December 17, 2002

40. Active Participant in Professional Service Org.-PBGC

    By Dalai Pookah, May 26, 2020   

    • active participant
    • pbgc
    • (and 1 more)

      Tagged with:

      • active participant
      • pbgc
      • profession service
    • 7 replies
    • 2.4k views
    • 
    • AndyH
    • May 28, 2020

41. Mortality Table Help

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

42. Allocation of Excess Assets, only HCEs in Plan

    By mwyatt, August 28
    • 5 replies
    • 2.4k views
    • 
    • Gina Alsdorf
    • September 2

43. Death Benefit calculation

    By Guest DBStudentAct, February 18, 2011
    • 4 replies
    • 2.4k views
    • 
    • david rigby
    • February 21, 2011

44. Reinstatement of Accruals

    By ScottR, November 12, 2009
    • 10 replies
    • 2.4k views
    • 
    • Blinky the 3-eyed Fish
    • November 13, 2009

45. Maximum accrual

    By ombskid, March 19, 2014
    • 6 replies
    • 2.4k views
    • 
    • Effen
    • March 24, 2014

46. 204(h) Notification - Is SPD sufficient?

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

47. Duty to recoup benefits where no damage to plan

    By Guest StephenJ7976, November 6, 2008
    • 20 replies
    • 2.4k views
    • 
    • Guest
    • November 8, 2008

48. Life Insurance in DB Plan

    By Guest Scott McHenry, July 9, 2002
    • 6 replies
    • 2.4k views
    • 
    • Guest
    • July 28, 2004

49. 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

50. Deadline for Mailing the Annual Funding Notice

    By ac, October 21, 2009
    • 2 replies
    • 2.4k views
    • 
    • Andy the Actuary
    • November 15, 2009