Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. 415 Lump sum limit

   By Guest DBStudentAct, October 7, 2013
   • 4 replies
   • 6.4k views
   • 
   • david rigby
   • June 18, 2014

2. Unit Accrual vs. Fractional Accrual Formulas

   By Blinky the 3-eyed Fish, April 17, 2003
   • 31 replies
   • 6.4k views
   • 
   • AndyH
   • February 6, 2004

3. DB/DC Contribution Limit

   By emmetttrudy, September 12, 2014
   • 16 replies
   • 6.4k views
   • 
   • John Feldt ERPA CPC QPA
   • July 23, 2015

4. DB required contribution exceeds S-Corp Income

   By Guest TracyAndrews, February 7, 2001
   • 7 replies
   • 6.3k views
   • 
   • Guest
   • September 12, 2006

5. 401(a)(26) and Frozen Plan

   By Guest raintrain19, September 12, 2013
   • 7 replies
   • 6.3k views
   • 
   • Kevin C
   • January 1, 2020

6. Matt Damon - our newest actuary

   By Effen, September 11, 2008
   • 33 replies
   • 6.3k views
   • 
   • Andy the Actuary
   • September 15, 2008

7. Cash Balance - Nondiscrimination testing

   By flosfur, October 3, 2008
   • 15 replies
   • 6.3k views
   • 
   • JBones
   • October 8, 2008

8. Life Insurance in DB Plan

   By ac, December 30, 2004
   • 16 replies
   • 6.3k views
   • 
   • SoCalActuary
   • January 3, 2005

9. 412(i) plans - the basics

   By Guest seissler, February 21, 2005
   • 34 replies
   • 6.3k views
   • 
   • AndyH
   • April 11, 2005

10. DB/DC Combo Deduction - Another Look at 404(a)(7)

    By ubermax, February 6, 2012
    • 5 replies
    • 6.2k views
    • 
    • frizzyguy
    • February 6, 2012

11. PPA 2006 - Combo DB DC Plan Deductions

    By Gary, January 17, 2007
    • 40 replies
    • 6.2k views
    • 
    • John Feldt ERPA CPC QPA
    • March 13, 2007

12. PBGC and post-termination PPA amendment

    By Guest Steve C, May 9, 2011
    • 9 replies
    • 6.1k views
    • 
    • david rigby
    • June 28, 2011

13. Benefits subject to 417(e)(3)

    By Guest PensionNW, February 20, 2003
    • 12 replies
    • 6.1k views
    • 
    • MGB
    • February 24, 2003

14. Compensation, Severance, and Unused Vacation Pay

    By Calavera, June 3, 2010
    • 7 replies
    • 6.1k views
    • 
    • Calavera
    • July 26, 2010

15. Defined Benefit Planning Referral

    By Guest firstq, November 21, 2002
    • 44 replies
    • 6.1k views
    • 
    • Guest
    • January 10, 2003

16. Waiver of Benefits Sample Form Needed

    By nancy, December 4, 2003
    • 8 replies
    • 6.1k views
    • 
    • Mike Preston
    • December 5, 2003

17. 417(e) Calc for non-lump sum

    By JBones, February 15, 2011
    • 8 replies
    • 6.1k views
    • 
    • JBones
    • February 23, 2011

18. Actuarial Increase for late retirement

    By John Feldt ERPA CPC QPA, July 5, 2007
    • 4 replies
    • 6k views
    • 
    • ak2ary
    • July 6, 2007

19. MAP-21 Interest Rates For 2013

    By Andy the Actuary, December 20, 2012
    • 25 replies
    • 6k views
    • 
    • Andy the Actuary
    • February 19, 2013

20. 2011 Contribution Deadline - 9/15/12 or 9/17/12

    By carrots, September 12, 2012
    • 19 replies
    • 6k views
    • 
    • frizzyguy
    • September 27, 2012

21. Unique situation...pension overpayment

    By adunham, February 2, 2016   

    • ERISA
    • 9 replies
    • 5.9k views
    • 
    • My 2 cents
    • February 4, 2016

22. Wouldn't PBGC coverage be a good thing for one participant Plans?

    By RayJJohnsonJr, May 4, 2012
    • 45 replies
    • 5.9k views
    • 
    • Guest
    • May 8, 2012

23. 415 limit - Cash Balance

    By Mister Met, August 29, 2012
    • 6 replies
    • 5.9k views
    • 
    • AndyH
    • November 1, 2012

24. RPA '94 Current Liability

    By Gary, January 2, 2007
    • 1 reply
    • 5.8k views
    • 
    • Penman2006
    • January 2, 2007

25. Plan Terminations for small Defined Benefit plans

    By Guest AK1321, January 18, 2008
    • 9 replies
    • 5.8k views
    • 
    • Mike Preston
    • January 18, 2008

26. Early Retirement Windows

    By david rigby, May 22, 2000
    • 5 replies
    • 5.8k views
    • 
    • card
    • June 10, 2002

27. DB Contribution Exceeds Schedule C

    By Andy the Actuary, June 19, 2007
    • 20 replies
    • 5.8k views
    • 
    • masteff
    • June 27, 2007

28. Currently with a solo-401k; does it make sense to add cash balance plan?

    By xilex, May 5, 2018   

    • 401k
    • cash balance plan
    • 19 replies
    • 5.7k views
    • 
    • Bob the Swimmer
    • May 17, 2018

29. S Corp Distributions and earned income

    By Guest flogger, May 17, 2004
    • 9 replies
    • 5.7k views
    • 
    • BeckyMiller
    • May 19, 2004

30. Spinoff to be purchased. What happens to Pension Plan?

    By Guest Scrofani, November 26, 2003
    • 2 replies
    • 5.7k views
    • 
    • Kirk Maldonado
    • November 26, 2003

31. 110% Test - Restricted Employee

    By emmetttrudy, October 9, 2012
    • 14 replies
    • 5.6k views
    • 
    • My 2 cents
    • March 26, 2015

32. Late retirement and cash balance plans

    By AndyH, May 1, 2015
    • 21 replies
    • 5.6k views
    • 
    • ak2ary
    • May 11, 2015

33. In-kind contribution to DB plan

    By AndyH, October 12, 2001
    • 8 replies
    • 5.6k views
    • 
    • Guest
    • October 17, 2001

34. GATT Rates

    By Guest 4sachmo, June 27, 2001
    • 9 replies
    • 5.6k views
    • 
    • david rigby
    • July 5, 2001

35. Controlled Group

    By flosfur, September 16, 2004
    • 36 replies
    • 5.5k views
    • 
    • jane123
    • October 12, 2004

36. IR Notice 2015-53 (2016 Mortality Tables)

    By mwyatt, July 31, 2015
    • 10 replies
    • 5.5k views
    • 
    • Andy the Actuary
    • August 4, 2015

37. Crediting Benefit Service / Vesting Service Earned Prior to Plan Entry

    By 401 Chaos, September 13, 2010
    • 3 replies
    • 5.5k views
    • 
    • 401 Chaos
    • September 14, 2010

38. RMD in DB plan

    By cohendrake, October 28, 2016
    • 14 replies
    • 5.5k views
    • 
    • dan.jock
    • December 14, 2016

39. Lump Sum Distribution Slipping into 2005

    By Guest Bob_DB, December 29, 2004
    • 30 replies
    • 5.5k views
    • 
    • Guest
    • January 10, 2005

40. PPA Valuation of lump sums

    By FAPInJax, March 13, 2008
    • 11 replies
    • 5.5k views
    • 
    • mwyatt
    • March 15, 2008

41. Non Discrimination Testing

    By Gary, July 13, 2006
    • 20 replies
    • 5.4k views
    • 
    • Gary
    • August 4, 2006

42. Plan Termination - annuities

    By Guest joe22, November 3, 2008
    • 14 replies
    • 5.4k views
    • 
    • Guest
    • January 21, 2009

43. New Business & First Plan Year

    By flosfur, August 22, 2003
    • 18 replies
    • 5.4k views
    • 
    • Effen
    • June 29, 2022

44. DB Plan 415 Limit - Lump Sum Amount

    By Rolf Trautmann, August 31, 2011
    • 16 replies
    • 5.4k views
    • 
    • Calavera
    • September 12, 2011

45. 404 limit with DB and "frozen" PS

    By Guest penman, November 19, 2004
    • 43 replies
    • 5.4k views
    • 
    • SoCalActuary
    • January 28, 2005

46. PPA - 75% QJSA Effective Date

    By J. Bringhurst, October 19, 2007
    • 14 replies
    • 5.4k views
    • 
    • Andy the Actuary
    • November 22, 2007

47. Calculation of earned income for sole prop or partnership

    By jkdoll2, March 28, 2012
    • 7 replies
    • 5.4k views
    • 
    • frizzyguy
    • March 28, 2012

48. DB AND DC COMBINED DEDUCTION

    By Effen, March 30, 2006
    • 24 replies
    • 5.4k views
    • 
    • Guest
    • April 5, 2006

49. Notification to Deferred Vested Participants prior to Normal Retirement Date

    By NKOTB, September 1, 2011
    • 6 replies
    • 5.3k views
    • 
    • Guest
    • September 2, 2011

50. NAR and MVAR Calculation

    By Guest PensionNW, November 24, 2004
    • 23 replies
    • 5.3k views
    • 
    • WDIK
    • December 15, 2004