Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Effective Date for FAS158?

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

2. Weighted Average Retirement Age on Schedule B

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

3. Schedule SB, Line 38b

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

4. Cash Balance Plans

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

5. PLR that had no effect

   By Guest Southern FA, January 5, 2011
   • 9 replies
   • 2.4k views
   • 
   • Guest
   • May 2, 2011

6. Revoking the Irrevocable

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

7. 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

8. Liability of former controlled group member in distress termination

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

9. PBGC Premiums for Missing Participants

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

10. Vesting and Credited Service in Controlled Group

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

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

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

12. Stock sale - distributable event?

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

13. 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

14. Alleged Fraudulant Social Security Offset Plan

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

15. 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

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

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

17. hardship withdrawals

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

18. Proposed Distribution Date when filing for IRS DL

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

19. 401(a)(26) and Meaningful Benefits

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

20. Eligibility Rules

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

21. 415 Limit and Old DB Plan

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

22. 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

23. Refund of employee contributions in DB plan

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

24. cushion amount

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

25. Participant Waivers of Unfunded Benefits

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

26. Phased Retirement Final Regs

    By JAY21, June 15, 2007
    • 16 replies
    • 2.4k views
    • 
    • ak2ary
    • October 4, 2007

27. MVAR include 401(k) deferrals ?

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

28. PPA DB Plan Benefit Statement Contents

    By RCK, December 9, 2009
    • 6 replies
    • 2.4k views
    • 
    • Andy the Actuary
    • December 9, 2009

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

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

30. Incidental Death Benefit

    By Guest Roman, March 9, 2005
    • 6 replies
    • 2.4k views
    • 
    • Guest
    • March 9, 2005

31. Spouse of Self-employed individual

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

32. Comp limit under EGTRRA-retroactive?

    By AndyH, August 22, 2001
    • 8 replies
    • 2.4k views
    • 
    • MGB
    • August 22, 2001

33. Accrual of Benefits after going into pay status

    By Guest Dayon, August 30, 2001
    • 2 replies
    • 2.4k views
    • 
    • MGB
    • August 31, 2001

34. TH Minimum in DC Plan

    By austin3515, January 12, 2015
    • 19 replies
    • 2.4k views
    • 
    • AndyH
    • November 19, 2015

35. 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

36. PPA Questions

    By FAPInJax, March 3, 2008
    • 7 replies
    • 2.3k views
    • 
    • Andy the Actuary
    • March 6, 2008

37. Senate working on the interest rate change (and other relief)

    By MGB, January 28, 2004
    • 16 replies
    • 2.3k views
    • 
    • mwyatt
    • January 31, 2004

38. Partial Plan Termination

    By Andy the Actuary, July 5, 2007
    • 5 replies
    • 2.3k views
    • 
    • John Feldt ERPA CPC QPA
    • July 5, 2007

39. Proof of age

    By Guest meeh3704, June 15, 2008
    • 6 replies
    • 2.3k views
    • 
    • JanetM
    • June 18, 2008

40. PPA J&S 75 Solution

    By Young Curmudgeon, July 22, 2008
    • 8 replies
    • 2.3k views
    • 
    • ak2ary
    • July 23, 2008

41. Terminating Qualified Replacement Plan

    By Monica Barnard, June 24, 2017
    • 4 replies
    • 2.3k views
    • 
    • david rigby
    • July 6, 2017

42. No AFTAP Certification

    By Andy the Actuary, August 21, 2012
    • 2 replies
    • 2.3k views
    • 
    • Mike Preston
    • September 4, 2012

43. Cash Balance Safe Harbor Interest Rates

    By Guest D.W., November 1, 2013
    • 4 replies
    • 2.3k views
    • 
    • My 2 cents
    • November 7, 2013

44. PPA Fundamentals

    By Gary, October 1, 2008
    • 10 replies
    • 2.3k views
    • 
    • Gary
    • October 3, 2008

45. Discount rate development for ASC 715

    By ndj2377, February 9, 2015
    • 2 replies
    • 2.3k views
    • 
    • david rigby
    • February 9, 2015

46. benefit restrictions - significantly underfunded plan

    By Effen, July 30, 2007
    • 11 replies
    • 2.3k views
    • 
    • Mike Preston
    • July 31, 2007

47. 401(a)(26) meaningful benefit

    By Guest csk, January 26, 2005
    • 6 replies
    • 2.3k views
    • 
    • Blinky the 3-eyed Fish
    • January 26, 2005

48. Might a cash-balance pension plan provide no benefit after an unmarried participant’s death?

    By Peter Gulia, April 11, 2023
    • 9 replies
    • 2.3k views
    • 
    • Todd Flessner
    • April 13, 2023

49. The maximum amount of compensation taken into account for plan purposes

    By scarabrad, November 16, 2013
    • 14 replies
    • 2.3k views
    • 
    • My 2 cents
    • November 18, 2013

50. Death benefit if death AFTER RMD's have begun

    By Belgarath, January 2, 2018
    • 7 replies
    • 2.3k views
    • 
    • Mike Preston
    • January 3, 2018