Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

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

   By Guest Doogie61, August 29, 2009
   • 12 replies
   • 2.2k views
   • 
   • SoCalActuary
   • September 14, 2009

2. 415 Limit and Lump Sum

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

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

   By Guest pension222, May 16, 2001
   • 2 replies
   • 2.2k views
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   • actuarysmith
   • May 21, 2001

4. PBGC filing - new plan

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

5. Split Funding Method

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

6. Closing a Defined Benefit Plan

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

7. 415 and Prior Plan

   By pookah, March 15, 2006
   • 8 replies
   • 2.2k views
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   • AndyH
   • March 21, 2006

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

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

9. Method for calculating lump sums

   By Guest Andy, June 10, 1999
   • 4 replies
   • 2.2k views
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   • david rigby
   • June 12, 1999

10. SIMPLE IRA and Cash Balance

    By Sym401k, September 5, 2018
    • 4 replies
    • 2.2k views
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    • Mike Preston
    • September 6, 2018

11. "Exotic" DB Investments

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

12. Question about S-Corp loss and contribution to Defined Benefit plan

    By John Bliss, May 10, 2021
    • 3 replies
    • 2.2k views
    • 
    • CuseFan
    • May 11, 2021

13. Election to change distribution form

    By 7806akp, January 22, 2013
    • 3 replies
    • 2.2k views
    • 
    • david rigby
    • January 22, 2013

14. Form 990 Part VII, Column F

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

15. AFTAP and Contributions

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

16. IRS Audit Checklist

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

17. Changing valuation date to BOY

    By Craig Schiller, September 1, 2015
    • 8 replies
    • 2.2k views
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    • AndyH
    • September 3, 2015

18. FASB Question for a Small Plan

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

19. 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
    • 2.2k views
    • 
    • gasvp230
    • March 1, 2018

20. PBGC Plan Termination Funding Deadline

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

21. Asset sale and successor liability issues

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

22. SSAP 102

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

23. Disclosure (benefit amounts/calculations) requirements

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

24. EGTRRA Technical Corrections - Keeping Old Law DB Limits

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

25. Plan Termination in 2008

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

26. Spinoff to terminate?

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

27. Final Average Compensation

    By Guest calcu, August 4, 2004
    • 7 replies
    • 2.2k views
    • 
    • MGB
    • August 5, 2004

28. 5500ez late filing penalties

    By Gary, October 6, 2011
    • 7 replies
    • 2.2k views
    • 
    • SoCalActuary
    • October 7, 2011

29. GATT and Reversion

    By Guest Rosalind, May 31, 2002
    • 7 replies
    • 2.2k views
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    • Mike Preston
    • June 1, 2002

30. Top Heavy Accruals

    By flosfur, September 15, 2005
    • 2 replies
    • 2.2k views
    • 
    • david rigby
    • September 15, 2005

31. Determination letter for freezing a plan?

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

32. In service distributions

    By Guest KLM, November 12, 2008
    • 3 replies
    • 2.2k views
    • 
    • david rigby
    • November 12, 2008

33. IRS Mortality Tales

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

34. 415 Multiple Annuity Starting Dates

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

35. 415 limit greater than 417(e) lump sum

    By Pension RC, March 17, 2014
    • 2 replies
    • 2.2k views
    • 
    • Calavera
    • March 18, 2014

36. Cash-Balance Formulas

    By JAY21, August 15, 2007
    • 12 replies
    • 2.2k views
    • 
    • ak2ary
    • October 10, 2007

37. plan termination

    By thepensionmaven, December 20, 2007
    • 16 replies
    • 2.2k views
    • 
    • Guest
    • December 28, 2007

38. 404 Maximum deductions

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

39. Maximum deductions

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

40. 1983 IAF P2000 Scale G

    By Ron Snyder, May 20, 2002
    • 6 replies
    • 2.2k views
    • 
    • David MacLennan
    • June 11, 2004

41. Sole Proprietorship Valuation

    By Blinky the 3-eyed Fish, March 5, 2003
    • 6 replies
    • 2.2k views
    • 
    • Blinky the 3-eyed Fish
    • March 7, 2003

42. Termination of a Frozen Defined Benefit Pension Plan with Excess Asets

    By Guest David B, November 5, 2014
    • 5 replies
    • 2.2k views
    • 
    • Guest
    • November 7, 2014

43. Overfunded Union Plan - how to terminat/merge/convert?

    By Guest Dressageho, April 15, 2009
    • 10 replies
    • 2.2k views
    • 
    • Guest
    • April 21, 2009

44. Father & Son, any control issues?

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

45. 412(i) - ASPA meeting?

    By Guest Keith N, November 4, 2002
    • 10 replies
    • 2.2k views
    • 
    • Guest
    • November 7, 2002

46. Frozen Plan and new participants

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

47. Calculating the maximum lump sum

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

48. 401(a)(26) problem?

    By AndyH, March 11, 2003
    • 13 replies
    • 2.2k views
    • 
    • AndyH
    • March 13, 2003

49. New Cash Balance Plans

    By Guest lerieleech, November 18, 2004
    • 21 replies
    • 2.2k views
    • 
    • Blinky the 3-eyed Fish
    • November 19, 2004

50. Benefits claim if plan has been terminated and annuities purchased

    By Gary, January 12, 2000
    • 6 replies
    • 2.2k views
    • 
    • Guest
    • February 1, 2000