Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Cash-Balance Vesting Requirement

   By JAY21, December 14, 2006
   • 3 replies
   • 2.2k views
   • 
   • Guest
   • April 13, 2007

2. Lump Sum Distribution after Annuity Starting Date

   By richard, April 24, 2000
   • 4 replies
   • 2.2k views
   • 
   • richard
   • April 25, 2000

3. FAS 87 vs. Funding

   By emmetttrudy, November 20, 2008
   • 3 replies
   • 2.2k views
   • 
   • ScottR
   • November 24, 2008

4. error in MRD payment calculation

   By Guest newFSA, July 24, 2008
   • 6 replies
   • 2.2k views
   • 
   • Guest
   • August 22, 2008

5. 415 Maximum Lump Sum

   By Guest BCMarch10, March 12, 2013
   • 2 replies
   • 2.2k views
   • 
   • Guest
   • March 12, 2013

6. Qualified Optional Survivor Annuity

   By Dougsbpc, October 18, 2010
   • 3 replies
   • 2.2k views
   • 
   • Andy the Actuary
   • October 19, 2010

7. Establishing DB Plan Retire/Rehire Criteria

   By Guest wekiva, July 28, 2009
   • 3 replies
   • 2.2k views
   • 
   • Andy the Actuary
   • July 28, 2009

8. 2000 Covered Comp tables, 2000 limits

   By Gary, July 20, 2000
   • 1 reply
   • 2.2k views
   • 
   • david rigby
   • July 21, 2000

9. PBGC male purchase rates

   By Gary, August 24, 2001
   • 7 replies
   • 2.2k views
   • 
   • Larry M
   • August 28, 2001

10. "1.0 rule" -- effect of QDRO

    By Guest John Nelson, December 10, 1998
    • 2 replies
    • 2.2k views
    • 
    • Guest
    • December 11, 1998

11. Freezing of Defined Benefit Plan/Enrichment of 401k - Communications I

    By Guest SSCARO, June 10, 1999
    • 2 replies
    • 2.2k views
    • 
    • david rigby
    • June 11, 1999

12. S-Corp and timing of deduction

    By John Feldt ERPA CPC QPA, March 22, 2007
    • 4 replies
    • 2.2k views
    • 
    • wsp
    • March 27, 2007

13. Sample Letter to describe defined benefit plans

    By KateSmithPA, November 10, 2005
    • 4 replies
    • 2.2k views
    • 
    • AndyH
    • November 14, 2005

14. What is included in Compensation

    By Guest tholbert, August 15, 2001
    • 3 replies
    • 2.2k views
    • 
    • david rigby
    • August 15, 2001

15. Cash Balance-BOY val?

    By Guest Sus95, February 26, 2009
    • 7 replies
    • 2.2k views
    • 
    • Mike Preston
    • March 2, 2009

16. PPA -- Change to fractional accrual method?

    By JRN, September 25, 2009
    • 9 replies
    • 2.2k views
    • 
    • FAPInJax
    • September 30, 2009

17. Amending Schedule SB

    By Andy the Actuary, July 18, 2014
    • 5 replies
    • 2.2k views
    • 
    • My 2 cents
    • September 20, 2016

18. Plan termination with early retirement subsidy

    By AndyH, December 7, 2000
    • 5 replies
    • 2.2k views
    • 
    • AndyH
    • December 9, 2000

19. Cash balance plan termination

    By Guest Ron Sevcik, September 17, 2008
    • 3 replies
    • 2.2k views
    • 
    • Blinky the 3-eyed Fish
    • September 17, 2008

20. AV of Assets - First Year Odd Situation

    By mwyatt, January 10, 2002
    • 10 replies
    • 2.2k views
    • 
    • david rigby
    • January 11, 2002

21. Working Within the System to eliminate lump sums

    By Andy the Actuary, November 19, 2008
    • 16 replies
    • 2.2k views
    • 
    • Andy the Actuary
    • November 20, 2008

22. Solo DB Situation

    By frizzyguy, November 29, 2012
    • 5 replies
    • 2.2k views
    • 
    • shERPA
    • December 20, 2012

23. Permissive Aggregation

    By JAY21, February 17, 2006
    • 4 replies
    • 2.2k views
    • 
    • Tom Poje
    • March 3, 2006

24. 404(a)(1)(D)

    By Guest penman, June 6, 2003
    • 5 replies
    • 2.2k views
    • 
    • Guest
    • June 6, 2003

25. Testing Compensation for General Test

    By flosfur, January 24, 2005
    • 7 replies
    • 2.2k views
    • 
    • AndyH
    • January 27, 2005

26. Overfunded plan with a credit balance; how to establish new bases each year?

    By Blinky the 3-eyed Fish, October 2, 2003
    • 12 replies
    • 2.2k views
    • 
    • Blinky the 3-eyed Fish
    • October 8, 2003

27. Adoption of plan with retroactive effective date

    By Guest JDL, January 8, 2003
    • 6 replies
    • 2.2k views
    • 
    • Mike Preston
    • March 7, 2003

28. QJSA - 10 Year Certain and Life

    By DTH, April 30, 2004
    • 2 replies
    • 2.2k views
    • 
    • david rigby
    • May 2, 2004

29. Proposed 415 Regs

    By JAY21, June 21, 2005
    • 15 replies
    • 2.2k views
    • 
    • could be me maybe not
    • June 23, 2005

30. Cash Balance and Forfeiture

    By retbenser, March 28, 2013
    • 4 replies
    • 2.2k views
    • 
    • FAPInJax
    • April 1, 2013

31. JBEA Renewal

    By JAY21, December 21, 2010
    • 11 replies
    • 2.2k views
    • 
    • SoCalActuary
    • April 4, 2011

32. Benefit Accruals

    By Gary, December 1, 1998
    • 2 replies
    • 2.2k views
    • 
    • Chester
    • December 1, 1998

33. Compensation for Top Haevy Benefit

    By flosfur, December 16, 2003
    • 7 replies
    • 2.2k views
    • 
    • mwyatt
    • December 17, 2003

34. May Cash Cow Plan Sponsor Deduct Contributions EEs of ASG

    By Guest EMM118, March 18, 2006
    • 5 replies
    • 2.2k views
    • 
    • SoCalActuary
    • March 23, 2006

35. Severance benefits paid from Pension Plan

    By Guest jfsinger, May 29, 2009
    • 4 replies
    • 2.2k views
    • 
    • masteff
    • June 1, 2009

36. Termination of Floor Offset Plan

    By Lorraine Dorsa, September 21, 1999
    • 1 reply
    • 2.2k views
    • 
    • SoCalActuary
    • September 23, 1999

37. K1 earned income from LLC Partnership: DB Plan eligible at what level...individual / LLC

    By Guest aincog, December 11, 2006
    • 1 reply
    • 2.2k views
    • 
    • SoCalActuary
    • December 12, 2006

38. Conversion to Cash Balance

    By Guest Scorpionpenn, April 19, 2003
    • 7 replies
    • 2.2k views
    • 
    • mbozek
    • April 30, 2003

39. pre-EGTRRA limits

    By Blinky the 3-eyed Fish, December 23, 2003
    • 7 replies
    • 2.1k views
    • 
    • Mike Preston
    • December 24, 2003

40. Prior DB plan effect on 415 limits

    By Belgarath, January 10, 2014   

    • how does it actually work
    • 10 replies
    • 2.1k views
    • 
    • Cloudy
    • January 18, 2014

41. Resurrection of a Termianted Plan

    By flosfur, June 11, 2004
    • 18 replies
    • 2.1k views
    • 
    • flosfur
    • August 10, 2004

42. In-kind contribution and minimum funding

    By Guest Nineteen, April 9, 2005
    • 6 replies
    • 2.1k views
    • 
    • SoCalActuary
    • April 13, 2005

43. Determining XRA under ERISA 4044

    By Guest HarveyC, April 1, 2002
    • 1 reply
    • 2.1k views
    • 
    • MGB
    • April 2, 2002

44. 415(c)(3) Compensation for Gateway Testing

    By Young Curmudgeon, March 18, 2013
    • 5 replies
    • 2.1k views
    • 
    • Mr. T
    • March 19, 2013

45. Combined DB/DC, Safe Harbor,and Top Heavy

    By retbenser, November 19, 2010
    • 3 replies
    • 2.1k views
    • 
    • ScottR
    • December 1, 2010

46. New maximum deduction

    By FAPInJax, July 18, 2003
    • 9 replies
    • 2.1k views
    • 
    • MGB
    • November 14, 2003

47. DB Plan Mandatory Cashouts

    By Hojo, May 16, 2024
    • 11 replies
    • 2.1k views
    • 
    • TheBoxMan
    • July 24, 2024

48. Merging plans

    By david rigby, January 9, 2002
    • 4 replies
    • 2.1k views
    • 
    • MGB
    • January 11, 2002

49. Surviving Spouse Benefit

    By david rigby, November 14, 2001
    • 4 replies
    • 2.1k views
    • 
    • Guest
    • November 14, 2001

50. Changing the Subject

    By Gary, February 20, 2009
    • 10 replies
    • 2.1k views
    • 
    • Gary
    • February 26, 2009