Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Funding Balance Elections

   By JBones, February 3, 2010
   • 6 replies
   • 2.2k views
   • 
   • Andy the Actuary
   • February 4, 2010

2. Reasonable funding method? What to do?

   By Blinky the 3-eyed Fish, April 10, 2003
   • 14 replies
   • 2.2k views
   • 
   • Blinky the 3-eyed Fish
   • April 15, 2003

3. Partial Termination in small plans

   By flosfur, June 23, 2006
   • 7 replies
   • 2.2k views
   • 
   • Locust
   • June 27, 2006

4. mandatory Employee contributions: after-tax?

   By Guest Fred Maynard, March 2, 2005
   • 2 replies
   • 2.2k views
   • 
   • Lori Friedman
   • March 2, 2005

5. AV of Assets - First Year Odd Situation

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

6. Most Valuable Accrual Rate

   By Guest Grumpy456, December 21, 2006
   • 7 replies
   • 2.2k views
   • 
   • AndyH
   • March 9, 2007

7. Defined Benefit and SEP IRA

   By Guest AbbyP, October 26, 2009
   • 8 replies
   • 2.2k views
   • 
   • AndyH
   • November 3, 2009

8. S-Corp and timing of deduction

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

9. Effect of Top-Paid Group Election on Restricted Employee Determination

   By Guest merlin, July 19, 2002
   • 2 replies
   • 2.2k views
   • 
   • Guest
   • July 23, 2002

10. "1.0 rule" -- effect of QDRO

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

11. Sample Letter to describe defined benefit plans

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

12. Cash Balance Sample Document

    By David MacLennan, April 15, 2003
    • 3 replies
    • 2.2k views
    • 
    • Kirk Maldonado
    • May 11, 2003

13. 436(d)(4) in Final Regs

    By dmb, December 7, 2009
    • 5 replies
    • 2.2k views
    • 
    • Everett Moreland
    • December 8, 2009

14. FAS 87 vs. Funding

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

15. Underfunded DB plan termination; can family members of business owners waive their benefits, too?

    By Dougsbpc, September 22, 2003
    • 1 reply
    • 2.2k views
    • 
    • Blinky the 3-eyed Fish
    • September 23, 2003

16. Dolgoff Plans? Anyone know anything about these?

    By Guest divadab, September 25, 2006
    • 3 replies
    • 2.2k views
    • 
    • Ron Snyder
    • September 26, 2006

17. Loan from contribution

    By SSRRS, April 19, 2024
    • 11 replies
    • 2.2k views
    • 
    • SSRRS
    • May 2, 2024

18. Termination of an Underfunded DB Plan

    By Guest Gary A. Luing, September 4, 2003
    • 7 replies
    • 2.2k views
    • 
    • mbozek
    • September 4, 2003

19. Cash Balance-BOY val?

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

20. Establishing DB Plan Retire/Rehire Criteria

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

21. 2000 Covered Comp tables, 2000 limits

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

22. Lump Sum Distribution after Annuity Starting Date

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

23. Vesting Upon Plan Termination

    By Guest Texas_Acty, February 15, 2006
    • 4 replies
    • 2.2k views
    • 
    • Guest
    • February 16, 2006

24. 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

25. Testing Compensation for General Test

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

26. 415 Maximum Lump Sum

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

27. "Flip-flop" method of funding both a DB and DC plan and avoi

    By Lorraine Dorsa, December 8, 2000
    • 5 replies
    • 2.2k views
    • 
    • Guest
    • December 11, 2000

28. Qualified Optional Survivor Annuity

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

29. error in MRD payment calculation

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

30. Cash-Balance Vesting Requirement

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

31. Conversion to Cash Balance

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

32. PBGC male purchase rates

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

33. Amending Schedule SB

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

34. Benefit Accruals

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

35. Use of Carryover Balance for Quarterly Contribution

    By Dinosaur, June 2, 2009
    • 3 replies
    • 2.2k views
    • 
    • Andy the Actuary
    • June 3, 2009

36. Cash Balance and Forfeiture

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

37. Partial Plan Termination

    By ishi, June 19, 2009
    • 4 replies
    • 2.2k views
    • 
    • ishi
    • June 30, 2009

38. What is included in Compensation

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

39. Solo DB Situation

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

40. PPA -- Change to fractional accrual method?

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

41. 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

42. In-kind contribution and minimum funding

    By Guest Nineteen, April 9, 2005
    • 6 replies
    • 2.2k views
    • 
    • SoCalActuary
    • April 13, 2005

43. More about MVAR calculations with Lump Sum

    By Guest pension222, July 1, 2003
    • 8 replies
    • 2.2k views
    • 
    • Guest
    • July 7, 2003

44. 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

45. Plan termination with early retirement subsidy

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

46. Permissive Aggregation

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

47. Form 501 - Post Distribution Certification required attachments

    By AdKu, July 12, 2016   

    • Post
    • For 501 required attachments
    • (and 1 more)

      Tagged with:

      • Post
      • For 501 required attachments
      • Copy of Cancelled Check
    • 8 replies
    • 2.2k views
    • 
    • AdKu
    • August 17, 2016

48. Proposed 415 Regs

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

49. Cash balance plan termination

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

50. Switching from BOY to EOY val for DB plan

    By Jakyasar, September 12, 2025
    • 2 replies
    • 2.2k views
    • 
    • Jakyasar
    • September 12, 2025