Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Brain Cramp on converting prior DB AB for 415 offset

   By mwyatt, November 18, 2003
   • 7 replies
   • 1.4k views
   • 
   • Mike Preston
   • December 1, 2003

2. 415 Salary Limitation - Urgent

   By Calavera, March 20, 2012
   • 7 replies
   • 1.5k views
   • 
   • SoCalActuary
   • March 20, 2012

3. EOY val after plan termination

   By Draper55, April 2, 2015
   • 7 replies
   • 1.7k views
   • 
   • dan.jock
   • January 16, 2017

4. Early Lump Sum

   By Pension RC, August 1, 2013
   • 7 replies
   • 4.5k views
   • 
   • Effen
   • August 2, 2013

5. Present value of 415 benefit

   By Guest HaroldA, April 6, 2005
   • 7 replies
   • 2k views
   • 
   • Blinky the 3-eyed Fish
   • April 8, 2005

6. Maximum deductions

   By Gary, April 17, 2007
   • 7 replies
   • 2.2k views
   • 
   • Mike Preston
   • April 19, 2007

7. 2007-28 Q&A 9 Reversed

   By ak2ary, September 14, 2007
   • 7 replies
   • 1.5k views
   • 
   • Mike Preston
   • September 14, 2007

8. Final 5500 Due Before Forms Issued

   By Andy the Actuary, May 19, 2008
   • 7 replies
   • 1.7k views
   • 
   • Andy the Actuary
   • May 20, 2008

9. Overfunded 1-part DB, Maybe

   By Lou S., June 17, 2008
   • 7 replies
   • 1.2k views
   • 
   • Effen
   • June 18, 2008

10. Amortization Period Extension

    By JAY21, February 10, 2012
    • 7 replies
    • 1.5k views
    • 
    • JAY21
    • February 16, 2012

11. Cash Balance Option

    By Guest ooota, June 25, 2004
    • 7 replies
    • 1.5k views
    • 
    • Effen
    • June 28, 2004

12. Pension for sole proprietor

    By Gary, December 19, 2008
    • 7 replies
    • 2k views
    • 
    • Andy the Actuary
    • February 5, 2009

13. pbgc substantial owner question

    By k man, November 4, 2013
    • 7 replies
    • 2.7k views
    • 
    • Rball4
    • November 5, 2013

14. AFTAP deadline

    By Jakyasar, May 23, 2020
    • 7 replies
    • 1.8k views
    • 
    • Jakyasar
    • May 27, 2020

15. Limits on Total Compensation to Former Employees

    By rg1344, February 7, 2017
    • 7 replies
    • 969 views
    • 
    • david rigby
    • February 9, 2017

16. New mortality tables for 2018 funding and lump sums

    By dmb, September 12, 2017
    • 7 replies
    • 1.4k views
    • 
    • My 2 cents
    • September 15, 2017

17. DB and 403(b) aggregation for 401(b) testing

    By dmb, September 20, 2010
    • 7 replies
    • 2.2k views
    • 
    • AndyH
    • September 21, 2010

18. Problems obtaining information from prior actuary

    By Hojo, June 23, 2021
    • 7 replies
    • 1.2k views
    • 
    • CuseFan
    • June 24, 2021

19. "Converting" DB plan to 401(k)

    By Guest blaum8, April 4, 2003
    • 7 replies
    • 1.9k views
    • 
    • Mike Preston
    • April 7, 2003

20. current comp required for cash balance allocation?

    By gregburst, March 2, 2016
    • 7 replies
    • 1.3k views
    • 
    • AndyH
    • March 3, 2016

21. Life in Prison

    By Guest The Pension Kid, September 14, 2005
    • 7 replies
    • 3.2k views
    • 
    • chris
    • September 15, 2005

22. Insurance From DB Plans

    By Guest naveen, May 27, 2010
    • 7 replies
    • 1.5k views
    • 
    • ScottR
    • June 12, 2010

23. Top 25 LS Payout restrictions for a frozen db plan

    By Guest GaryGaryGary, July 17, 2008
    • 7 replies
    • 3.2k views
    • 
    • WDIK
    • July 17, 2008

24. Determination for Termination on a Volume Submitter Plan

    By Guest sugar daddy, August 11, 2011
    • 7 replies
    • 2.1k views
    • 
    • Guest
    • August 25, 2011

25. Life Expectancy on DB RMDs

    By Young Curmudgeon, September 20, 2013
    • 7 replies
    • 1.6k views
    • 
    • Effen
    • September 21, 2013

26. Rev. Proc. 90-49

    By jpod, July 16, 2018
    • 7 replies
    • 1.6k views
    • 
    • jpod
    • July 18, 2018

27. 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

28. Limitation of deduction under 404(a)(8)

    By Guest Gary A. Luing, November 15, 2002
    • 7 replies
    • 2.3k views
    • 
    • david rigby
    • November 18, 2002

29. Benefit Restriction (Accelerated Payment) Notice

    By AndyH, March 25, 2008
    • 7 replies
    • 2k views
    • 
    • flosfur
    • April 1, 2008

30. DB still covered under Title IV?

    By Young Curmudgeon, February 14, 2014
    • 7 replies
    • 1.6k views
    • 
    • chc93
    • February 19, 2014

31. Additional benefit to avoid discrimination

    By Gary, January 13, 2005
    • 7 replies
    • 1.4k views
    • 
    • AndyH
    • January 14, 2005

32. Frozen Defined Benefit Plan and 415 Limit Increases

    By Dougsbpc, August 24, 2024
    • 7 replies
    • 1.7k views
    • 
    • Bri
    • August 22

33. Defined benefit plan obligation split in power plant sale between sell

    By Guest rambutan, October 28, 2000
    • 7 replies
    • 2.5k views
    • 
    • Guest
    • November 6, 2000

34. COLA Ends on Plan Termination?

    By John314, February 26, 2024   

    • cola
    • defined benefit
    • (and 1 more)

      Tagged with:

      • cola
      • defined benefit
      • plan termination
    • 7 replies
    • 1.5k views
    • 
    • AndyH
    • March 12, 2024

35. IRS Mortality Tales

    By Gary, September 15, 2008
    • 7 replies
    • 2.2k views
    • 
    • SoCalActuary
    • September 17, 2008

36. Providing a year of past service in an amendment

    By John Feldt ERPA CPC QPA, November 5, 2008
    • 7 replies
    • 1.7k views
    • 
    • J Simmons
    • November 6, 2008

37. Change in Asset Valuation Method

    By dmb, February 15, 2011
    • 7 replies
    • 3k views
    • 
    • david rigby
    • March 7, 2011

38. Payout in the 80's

    By Pension RC, September 8, 2014
    • 7 replies
    • 1.1k views
    • 
    • Pension RC
    • September 11, 2014

39. AFTAP and participant loans

    By Belgarath, July 23, 2009
    • 7 replies
    • 2.7k views
    • 
    • AndyH
    • July 24, 2009

40. Maximum Deductible Contribution for CB Plan

    By metsfan026, December 23, 2024
    • 7 replies
    • 2.8k views
    • 
    • Bri
    • December 31, 2024

41. CB/DC Combo - Differing PS % in allocation groups

    By 401(k)athryn, April 4, 2017   

    • cash balance
    • profit sharing
    • (and 2 more)

      Tagged with:

      • cash balance
      • profit sharing
      • gateway
      • rate group
    • 7 replies
    • 1k views
    • 
    • 401(k)athryn
    • April 18, 2017

42. Combo plans - testing+top heavy

    By Jakyasar, August 8, 2019
    • 7 replies
    • 3.4k views
    • 
    • Lou S.
    • April 9, 2024

43. Late contribution to PS plan

    By Gary, July 23, 2005
    • 7 replies
    • 1.7k views
    • 
    • mbozek
    • July 25, 2005

44. AFTAP Fun

    By JAY21, December 19, 2007
    • 7 replies
    • 1.3k views
    • 
    • Guest
    • December 20, 2007

45. Financial planner and PBGC coverage

    By Jakyasar, November 19, 2020
    • 7 replies
    • 952 views
    • 
    • truphao
    • November 22, 2020

46. Date of Birth Specific Actuarial Equiv Factors

    By Guest pension222, June 6, 2004
    • 7 replies
    • 1.5k views
    • 
    • Guest
    • June 8, 2004

47. Basic Nondiscrimination Q

    By Guest lvegas, October 18, 2004
    • 7 replies
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • October 21, 2004

48. PBGC Premium Refund

    By emmetttrudy, November 30, 2011
    • 7 replies
    • 2.1k views
    • 
    • Andy the Actuary
    • December 1, 2011

49. cross-tested db/dc combo,

    By Guest DOM, March 20, 2003
    • 7 replies
    • 2.6k views
    • 
    • Tom Poje
    • March 24, 2003

50. AFTAP and Burning the FSCB (Part 2)

    By dmb, March 27, 2008
    • 7 replies
    • 1.6k views
    • 
    • Blinky the 3-eyed Fish
    • March 27, 2008