Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

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

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

2. Reinstatement of Accruals

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

3. Pre-Retirement Decrements

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

4. Unisex actuarial equivalence assumptions.

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

5. IRC 436 restrictions or 110% test restrictions. Which come first?

   By dmb, March 4, 2013
   • 6 replies
   • 2.4k views
   • 
   • SoCalActuary
   • March 5, 2013

6. Life Insurance in DB Plan

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

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

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

8. Maximum accrual

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

9. PBGC coverage failure remediation

   By LanternKey, August 26, 2025
   • 2 replies
   • 2.4k views
   • 
   • Effen
   • August 27, 2025

10. Current Liability Interest Rates

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

11. Mortality Tables - IRS Notice 2008-85

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

12. 204(h) Notice Requirement

    By metsfan026, July 27, 2022
    • 4 replies
    • 2.4k views
    • 
    • CuseFan
    • July 28, 2022

13. Cash Balance Plans

    By Gary, May 6, 2008
    • 17 replies
    • 2.4k views
    • 
    • ak2ary
    • May 10, 2008

14. No More Paper Checks

    By spencerhastings, January 31, 2020
    • 6 replies
    • 2.4k views
    • 
    • spencerhastings
    • February 4, 2020

15. End of the line for cash balance plans

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

16. Deadline for Mailing the Annual Funding Notice

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

17. Duty to recoup benefits where no damage to plan

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

18. Funding method change?

    By John314, February 5, 2020   

    • ppa
    • defined benefit
    • (and 1 more)

      Tagged with:

      • ppa
      • defined benefit
      • funding method
    • 8 replies
    • 2.4k views
    • 
    • C. B. Zeller
    • February 5, 2020

19. Distribution from Underfunded Cash Balance Plan

    By RamblinWreck24, November 22, 2023
    • 8 replies
    • 2.4k views
    • 
    • Effen
    • November 28, 2023

20. Projected Covered Compensation

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

21. Schedule SB, Line 38b

    By Mister Met, June 12, 2012
    • 3 replies
    • 2.4k views
    • 
    • ScottR
    • June 13, 2012

22. Question Regarding Termination of Cash Balance Plan

    By metsfan026, December 2, 2022
    • 5 replies
    • 2.4k views
    • 
    • C. B. Zeller
    • December 6, 2022

23. Weighted Average Retirement Age on Schedule B

    By mming, July 12, 2001
    • 2 replies
    • 2.4k views
    • 
    • mming
    • July 12, 2001

24. Early Ret Factors give rise to BFTS Rights Features?

    By ak2ary, December 12, 2006
    • 12 replies
    • 2.4k views
    • 
    • Guest
    • December 17, 2006

25. Change in Plan Year-Is this a change in the valuation date/funding method?

    By AndyH, January 31, 2005
    • 15 replies
    • 2.4k views
    • 
    • SoCalActuary
    • January 26, 2006

26. 401(a)(26) and Meaningful Benefits

    By Dougsbpc, November 30, 2010
    • 1 reply
    • 2.4k views
    • 
    • Effen
    • November 30, 2010

27. Liability of former controlled group member in distress termination

    By AndyH, September 23, 2004
    • 6 replies
    • 2.4k views
    • 
    • AndyH
    • September 24, 2004

28. PBGC Premiums for Missing Participants

    By BTG, March 10, 2014
    • 2 replies
    • 2.4k views
    • 
    • david rigby
    • March 10, 2014

29. lazy man's question

    By Andy the Actuary, July 7, 2009
    • 15 replies
    • 2.4k views
    • 
    • Andy the Actuary
    • July 13, 2009

30. Effective Date for FAS158?

    By tuni88, January 25, 2007
    • 8 replies
    • 2.4k views
    • 
    • Don Levit
    • January 29, 2007

31. Refund of employee contributions in DB plan

    By Guest Mike Spickard, May 9, 2000
    • 2 replies
    • 2.4k views
    • 
    • Guest
    • June 15, 2000

32. Vesting and Credited Service in Controlled Group

    By Guest wwest, September 13, 1999
    • 0 replies
    • 2.4k views
    • 
    • Guest
    • September 13, 1999

33. hardship withdrawals

    By Guest Do, April 11, 2003
    • 5 replies
    • 2.4k views
    • 
    • mbozek
    • April 12, 2003

34. DB plan pays a $1,000 "death benefit" to a beneficiary desig

    By Guest beth beaube, July 19, 1999
    • 11 replies
    • 2.4k views
    • 
    • Guest
    • July 30, 1999

35. Alleged Fraudulant Social Security Offset Plan

    By Gary, October 14, 2000
    • 12 replies
    • 2.4k views
    • 
    • Gary
    • October 27, 2000

36. cushion amount

    By Gary, March 8, 2011
    • 2 replies
    • 2.4k views
    • 
    • tymesup
    • March 16, 2015

37. Eligibility Rules

    By Effen, October 17, 2005
    • 8 replies
    • 2.4k views
    • 
    • Guest
    • October 21, 2005

38. Use of MAP-21 Rates for High-25 Restriction

    By KimberlyC, January 9, 2013   

    • MAP-21 Rates
    • High -25 restriction
    • 2 replies
    • 2.4k views
    • 
    • KimberlyC
    • January 9, 2013

39. Pre-EGTRRA 401(a)(17) limits

    By AndyH, July 31, 2007
    • 8 replies
    • 2.4k views
    • 
    • AndyH
    • August 1, 2007

40. Spouse of Self-employed individual

    By Gary, June 30, 2006
    • 5 replies
    • 2.4k views
    • 
    • SteveH
    • August 4, 2006

41. Harm from de-risking?

    By My 2 cents, February 6, 2015
    • 12 replies
    • 2.4k views
    • 
    • mbozek
    • February 12, 2015

42. 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

43. Participant Waivers of Unfunded Benefits

    By Guest Ed F, January 25, 2000
    • 5 replies
    • 2.4k views
    • 
    • Guest
    • April 16, 2001

44. MVAR include 401(k) deferrals ?

    By JAY21, March 4, 2004
    • 1 reply
    • 2.4k views
    • 
    • AndyH
    • March 4, 2004

45. 415 Limit and Old DB Plan

    By Guest penman, February 14, 2005
    • 8 replies
    • 2.4k views
    • 
    • HBActuary
    • February 24, 2005

46. Proof of age

    By Guest meeh3704, June 15, 2008
    • 6 replies
    • 2.4k views
    • 
    • JanetM
    • June 18, 2008

47. 5500-EZ without schedule SB?

    By Dennis Povloski, September 15, 2011
    • 3 replies
    • 2.4k views
    • 
    • Bird
    • October 18, 2011

48. Lump Sum and 417(e)

    By EBECatty, January 19, 2024
    • 4 replies
    • 2.4k views
    • 
    • EBECatty
    • January 23, 2024

49. AFTAP For One-Person PLan

    By emmetttrudy, September 29, 2010
    • 8 replies
    • 2.4k views
    • 
    • Andy the Actuary
    • September 29, 2010

50. Terminating Qualified Replacement Plan

    By Monica Barnard, June 24, 2017
    • 4 replies
    • 2.4k views
    • 
    • david rigby
    • July 6, 2017