Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Offset Plan

   By Gary, May 25, 2003
   • 8 replies
   • 3k views
   • 
   • mbozek
   • May 29, 2003

2. 415 dollar limit and frozen plan

   By Hojo, June 16, 2017
   • 8 replies
   • 3.8k views
   • 
   • Calavera
   • July 3, 2017

3. 2004 Cl rules for DB absent new legislation

   By mwyatt, January 12, 2004
   • 8 replies
   • 1.4k views
   • 
   • Blinky the 3-eyed Fish
   • April 5, 2004

4. SFAS interest rates as of 6/30/2005

   By Guest BDZ, August 30, 2005
   • 8 replies
   • 1.7k views
   • 
   • Effen
   • September 3, 2005

5. Grandfathered 415 Accrued Benefit

   By Guest merlin, July 30, 2008
   • 8 replies
   • 1.9k views
   • 
   • ak2ary
   • August 5, 2008

6. Valuation benefits

   By FAPInJax, August 15, 2003
   • 8 replies
   • 1.6k views
   • 
   • mwyatt
   • August 19, 2003

7. COLA & Lump Sum Calculation

   By alexa, July 3, 2006
   • 8 replies
   • 2.9k views
   • 
   • david rigby
   • July 5, 2006

8. IRA Rollover of Payouts to Restricted HCEs

   By zimbo, August 2, 2007
   • 8 replies
   • 3.1k views
   • 
   • AndyH
   • August 3, 2007

9. Integrated Benefit - Is AB protected?

   By Guest HaroldA, May 16, 2005
   • 8 replies
   • 1.8k views
   • 
   • AndyH
   • May 17, 2005

10. Excluding a Participant from future accruals

    By Guest sueczer, May 25, 2006
    • 8 replies
    • 1.8k views
    • 
    • Guest
    • May 26, 2006

11. Plan Merger pros and cons

    By AndyH, December 13, 2011
    • 8 replies
    • 3.4k views
    • 
    • david rigby
    • December 13, 2011

12. Rollovers from Profit Sharing Plan into DB Plan

    By dmb, October 20, 2003
    • 8 replies
    • 1.5k views
    • 
    • Guest
    • November 6, 2003

13. 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

14. Plan Trust Tax ID vs Employer Tax ID, can they be the same?

    By RayJJohnsonJr, January 30, 2025
    • 8 replies
    • 2.6k views
    • 
    • Bill Presson
    • February 3, 2025

15. Sole Proprietor Deduction Limit

    By Guest Aliactuary, April 3, 2007
    • 8 replies
    • 2.8k views
    • 
    • Mike Preston
    • April 6, 2007

16. Present value of receivable contributions

    By Blinky the 3-eyed Fish, April 16, 2010
    • 8 replies
    • 1.6k views
    • 
    • tymesup
    • December 13, 2010

17. Funny Numbers in Annual Funding Notice

    By tuni88, August 4, 2010
    • 8 replies
    • 1.5k views
    • 
    • My 2 cents
    • August 6, 2010

18. Should every 69.5 year old 5% owner take an in-service distribution???

    By dan.jock, June 20, 2017
    • 8 replies
    • 869 views
    • 
    • Calavera
    • June 21, 2017

19. What is status of potential RPA rate changes?

    By Effen, March 4, 2004
    • 8 replies
    • 1.3k views
    • 
    • david rigby
    • March 8, 2004

20. DB Nonelecting Church Plan

    By Barbara, January 16, 2018   

    • document
    • epcrs
    • 8 replies
    • 1.1k views
    • 
    • Barbara
    • February 10, 2018

21. Client is ready to sign a service agreement, drops bombshell

    By SteveH, April 26, 2006
    • 8 replies
    • 2k views
    • 
    • Locust
    • April 27, 2006

22. new DB plan for one participant

    By Lori H, September 3, 2007
    • 8 replies
    • 1.5k views
    • 
    • Lori H
    • September 4, 2007

23. Sec 415 Avg Pay Limit and Delayed Retirement

    By Sellarsian, September 29, 2016   

    • 415; late retirement
    • 8 replies
    • 2.7k views
    • 
    • Mike Preston
    • February 8, 2020

24. New Cash Balance for recently sold company

    By Hojo, September 21, 2023
    • 8 replies
    • 1.1k views
    • 
    • Luke Bailey
    • September 24, 2023

25. Plan Disqualification

    By Gary, July 31, 2008
    • 8 replies
    • 3.8k views
    • 
    • Guest
    • August 19, 2008

26. Changing valuation date to BOY

    By Craig Schiller, September 1, 2015
    • 8 replies
    • 2.3k views
    • 
    • AndyH
    • September 3, 2015

27. Distribution from Underfunded Cash Balance Plan

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

28. Suspension of Benefits for Continued Employment Started When?

    By DW, May 24, 2021
    • 8 replies
    • 2.6k views
    • 
    • Effen
    • June 25, 2021

29. CL Rates for 2006

    By Guest merlin, January 12, 2006
    • 8 replies
    • 3k views
    • 
    • david rigby
    • April 26, 2006

30. New Plan for a 72 Years old self-employed - Max Contr. & RMD

    By AdKu, October 22, 2015   

    • RMD & New Plan at age 72
    • New Plan at age 72 & Max
    • 8 replies
    • 1.4k views
    • 
    • tymesup
    • October 26, 2015

31. Client did not make the PYE 12/31/2002 contribution that he said he made. What to do?

    By Guest Carol the Writer, September 15, 2004
    • 8 replies
    • 1.4k views
    • 
    • Guest
    • September 16, 2004

32. Floor-offset DB plan - life insurance for owner only

    By Jakyasar, October 22, 2019
    • 8 replies
    • 1.2k views
    • 
    • Jakyasar
    • November 1, 2019

33. FAS 87 year end disclosure

    By Guest lisbetf, January 29, 2002
    • 8 replies
    • 3.3k views
    • 
    • Guest
    • April 17, 2002

34. Coronavirus-related distributions

    By Ian, May 5, 2020
    • 8 replies
    • 1.1k views
    • 
    • AKowalski
    • May 12, 2020

35. Shorfall Exemption vs. Negative Amortization

    By dmb, April 19, 2010
    • 8 replies
    • 2.7k views
    • 
    • AndyH
    • April 20, 2010

36. Cash Balance Forfeiture Account

    By Stash026, March 9, 2018
    • 8 replies
    • 2k views
    • 
    • david rigby
    • March 9, 2018

37. Accrued Benefit

    By ac, September 16, 2004
    • 8 replies
    • 1.5k views
    • 
    • Blinky the 3-eyed Fish
    • September 16, 2004

38. Contribution in excess of maximum deductible amount

    By ac, October 7, 2004
    • 8 replies
    • 2k views
    • 
    • AndyH
    • October 15, 2004

39. Fun with Top Heavy

    By AndyH, August 31, 2009
    • 8 replies
    • 1.2k views
    • 
    • Mike Preston
    • September 2, 2009

40. 110% test

    By Jakyasar, December 19, 2020
    • 8 replies
    • 1.9k views
    • 
    • Jakyasar
    • December 30, 2020

41. MAP21 and PBGC

    By Calavera, August 20, 2012
    • 8 replies
    • 2k views
    • 
    • Calavera
    • August 30, 2012

42. What is most we can contribute to plan in 2008?

    By tuni88, September 30, 2008
    • 8 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • October 2, 2008

43. assumptions for beginning of year valuations

    By Ted Munice, January 24, 2019   

    • defined benefit plans
    • assumptions
    • (and 1 more)

      Tagged with:

      • defined benefit plans
      • assumptions
      • beginning of year valuations
    • 8 replies
    • 1.5k views
    • 
    • C. B. Zeller
    • February 5, 2019

44. Annual PBGC filing

    By dmb, April 20, 2010
    • 8 replies
    • 1.8k views
    • 
    • dmb
    • June 17, 2010

45. Is it possible to find Q&A sessions from previous ASPA conferences?

    By Guest smhjr, October 7, 2004
    • 8 replies
    • 2k views
    • 
    • Guest
    • October 11, 2004

46. 415 Limit and Old DB Plan

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

47. Former HCE

    By Andy the Actuary, April 10, 2009
    • 8 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • April 20, 2009

48. Change from 2007 EOY to 2008 BOY val.

    By Guest GMP, September 29, 2009
    • 8 replies
    • 1.3k views
    • 
    • AndyH
    • October 2, 2009

49. QDRO basis for Stream of Payments

    By RSG15812, February 16, 2016
    • 8 replies
    • 2.2k views
    • 
    • david rigby
    • February 17, 2016

50. Unfunded Plans - Asset Sale

    By 52626, January 28, 2014
    • 8 replies
    • 1.3k views
    • 
    • david rigby
    • January 28, 2014