Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Top-Heavy, EGTRRA, Frozen DB, and PS Plans

   By SoCalActuary, July 3, 2008
   • 6 replies
   • 2.3k views
   • 
   • SoCalActuary
   • July 3, 2008

2. Interest rates after PPA

   By FAPInJax, August 10, 2006
   • 8 replies
   • 2.3k views
   • 
   • Guest
   • August 16, 2006

3. Can HCE owners contribute fully to a new Savings 401k while taking ful

   By Guest Osmond Baptist, May 4, 2001
   • 7 replies
   • 2.3k views
   • 
   • IRC401
   • May 21, 2001

4. I have been receiving an abnormal amount of questions regarding Section 79 plans

   By SteveH, January 9, 2007
   • 4 replies
   • 2.3k views
   • 
   • Ron Snyder
   • June 12, 2007

5. Proper way to calculate present value of TNC and FT under PPA

   By Guest Doogie61, August 29, 2009
   • 12 replies
   • 2.3k views
   • 
   • SoCalActuary
   • September 14, 2009

6. mortality table name

   By Tom Poje, June 2, 2006
   • 3 replies
   • 2.3k views
   • 
   • SoCalActuary
   • June 2, 2006

7. Changing valuation date to BOY

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

8. QPSA question

   By roy819, October 17, 2018
   • 2 replies
   • 2.3k views
   • 
   • roy819
   • October 17, 2018

9. Rounding Rules for 401(a)(26)

   By Lori Foresz, November 3, 2004
   • 2 replies
   • 2.3k views
   • 
   • david rigby
   • November 3, 2004

10. Cash Balance Minimum Participation and ROR ICR Plans

    By CuseFan, February 20, 2019
    • 11 replies
    • 2.3k views
    • 
    • CuseFan
    • February 27, 2019

11. When is the best time to terminate DBP

    By gasvp230, February 26, 2018   

    • terminate dbp
    • overfunding
    • (and 1 more)

      Tagged with:

      • terminate dbp
      • overfunding
      • (415) benefit level
    • 4 replies
    • 2.3k views
    • 
    • gasvp230
    • March 1, 2018

12. Self-Directed Cash Balance Plans

    By Guest erichiii, July 14, 2004
    • 8 replies
    • 2.3k views
    • 
    • Blinky the 3-eyed Fish
    • July 15, 2004

13. Election to change distribution form

    By 7806akp, January 22, 2013
    • 3 replies
    • 2.3k views
    • 
    • david rigby
    • January 22, 2013

14. SIMPLE IRA and Cash Balance

    By Sym401k, September 5, 2018
    • 4 replies
    • 2.3k views
    • 
    • Mike Preston
    • September 6, 2018

15. Social Security Offset situation

    By Gary, November 5, 2001
    • 6 replies
    • 2.3k views
    • 
    • RCK
    • November 15, 2001

16. 1st year CB Plan and PPA

    By abanky, January 7, 2009
    • 20 replies
    • 2.3k views
    • 
    • Mike Preston
    • January 13, 2009

17. De minimis difference in compensation under 1.414(s)-1(d)(3)(i)

    By Guest pension222, May 16, 2001
    • 2 replies
    • 2.3k views
    • 
    • actuarysmith
    • May 21, 2001

18. Changing annuity starting date

    By Guest ERRRISA, September 14, 2010
    • 2 replies
    • 2.3k views
    • 
    • My 2 cents
    • September 17, 2010

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

    By dmb, September 20, 2010
    • 7 replies
    • 2.3k views
    • 
    • AndyH
    • September 21, 2010

20. Method for calculating lump sums

    By Guest Andy, June 10, 1999
    • 4 replies
    • 2.3k views
    • 
    • david rigby
    • June 12, 1999

21. 415(b) - All Income derived from a guild - Can a separate plan be set up

    By Guest erepper, March 31, 2005
    • 9 replies
    • 2.2k views
    • 
    • Guest
    • March 31, 2005

22. "Exotic" DB Investments

    By richard, November 26, 1998
    • 1 reply
    • 2.2k views
    • 
    • Guest
    • December 5, 1998

23. Calculation of MVAR In A Plan That Pays Lump Sums

    By Guest merlin, October 30, 2002
    • 9 replies
    • 2.2k views
    • 
    • Guest
    • November 6, 2002

24. DB DC Combo

    By John Feldt ERPA CPC QPA, January 11, 2010
    • 4 replies
    • 2.2k views
    • 
    • Everett Moreland
    • January 13, 2010

25. Form 990 Part VII, Column F

    By dmb, June 22, 2009
    • 2 replies
    • 2.2k views
    • 
    • dmb
    • June 25, 2009

26. Supreme Court decision on conversions

    By could be me maybe not, March 31, 2005
    • 17 replies
    • 2.2k views
    • 
    • SoCalActuary
    • April 6, 2005

27. COLAs in private sector defined benefit plans?

    By Susan L, October 9, 2020
    • 10 replies
    • 2.2k views
    • 
    • Susan L
    • October 13, 2020

28. 415 Multiple Annuity Starting Dates

    By Calavera, May 4, 2008
    • 3 replies
    • 2.2k views
    • 
    • David MacLennan
    • May 6, 2008

29. late retirement

    By Gary, September 28, 2012
    • 9 replies
    • 2.2k views
    • 
    • david rigby
    • September 28, 2012

30. Spinoff to terminate?

    By Guest lerieleech, October 3, 2006
    • 3 replies
    • 2.2k views
    • 
    • Andy the Actuary
    • October 15, 2008

31. 404 Maximum deductions

    By Gary, July 18, 2005
    • 10 replies
    • 2.2k views
    • 
    • Blinky the 3-eyed Fish
    • July 25, 2005

32. PBGC filing - new plan

    By Guest guppy, February 28, 2004
    • 11 replies
    • 2.2k views
    • 
    • Guest
    • March 17, 2004

33. Who should employee talk to about legality of a DB plan?

    By Guest CuriousEmployee, February 12, 2013
    • 16 replies
    • 2.2k views
    • 
    • Guest
    • February 25, 2013

34. Split Funding Method

    By flosfur, April 20, 2006
    • 2 replies
    • 2.2k views
    • 
    • SoCalActuary
    • April 27, 2006

35. 415 Limit and Lump Sum

    By Dougsbpc, June 20, 2008
    • 2 replies
    • 2.2k views
    • 
    • Mike Preston
    • June 20, 2008

36. Father & Son, any control issues?

    By himt4, July 26, 2005
    • 5 replies
    • 2.2k views
    • 
    • JAY21
    • July 26, 2005

37. Disclosure (benefit amounts/calculations) requirements

    By Belgarath, May 7, 2013
    • 6 replies
    • 2.2k views
    • 
    • Belgarath
    • May 7, 2013

38. Closing a Defined Benefit Plan

    By Guest donmartin, September 12, 2006
    • 3 replies
    • 2.2k views
    • 
    • John Feldt ERPA CPC QPA
    • September 13, 2006

39. FASB Question for a Small Plan

    By mwyatt, July 19, 2007
    • 10 replies
    • 2.2k views
    • 
    • SoCalActuary
    • July 23, 2007

40. Asset sale and successor liability issues

    By Guest cosmo01, January 23, 2004
    • 7 replies
    • 2.2k views
    • 
    • Kirk Maldonado
    • January 26, 2004

41. Determination letter for freezing a plan?

    By Guest erisa15, March 1, 2004
    • 12 replies
    • 2.2k views
    • 
    • Everett Moreland
    • March 2, 2004

42. Frozen Plan and new participants

    By mwyatt, March 10, 2000
    • 4 replies
    • 2.2k views
    • 
    • Guest
    • March 30, 2000

43. EGTRRA Technical Corrections - Keeping Old Law DB Limits

    By mwyatt, April 5, 2002
    • 5 replies
    • 2.2k views
    • 
    • FAPInJax
    • April 8, 2002

44. AFTAP and Contributions

    By Andy the Actuary, December 4, 2008
    • 7 replies
    • 2.2k views
    • 
    • ak2ary
    • December 10, 2008

45. SSAP 102

    By dmb, January 5, 2015
    • 0 replies
    • 2.2k views
    • 
    • dmb
    • January 5, 2015

46. Participant elects a lump sum but dies before payment

    By HCE, September 20, 2022
    • 8 replies
    • 2.2k views
    • 
    • fmsinc
    • September 22, 2022

47. IRS Audit Checklist

    By Guest meggie, April 6, 2001
    • 1 reply
    • 2.2k views
    • 
    • david rigby
    • April 6, 2001

48. PBGC Plan Termination Funding Deadline

    By YankeeFan, September 13, 2006
    • 8 replies
    • 2.2k views
    • 
    • Guest
    • September 19, 2006

49. Plan Termination in 2008

    By Guest Sus95, January 31, 2008
    • 8 replies
    • 2.2k views
    • 
    • Mike Preston
    • February 15, 2008

50. Calculating the maximum lump sum

    By Guest smhjr, January 9, 2004
    • 9 replies
    • 2.2k views
    • 
    • Mike Preston
    • January 10, 2004