Defined Benefit Plans, Including Cash Balance

7,187 topics in this forum

1. EA-2F Exam Study Materials

   By BG5150, February 5, 2015
   • 2 replies
   • 1.7k views
   • 
   • Hojo
   • February 11, 2015

2. Discount rate development for ASC 715

   By ndj2377, February 9, 2015
   • 2 replies
   • 2.4k views
   • 
   • david rigby
   • February 9, 2015

3. Determining Final Average Compensation

   By AHPension, February 7, 2015
   • 2 replies
   • 1.8k views
   • 
   • AHPension
   • February 7, 2015

4. Benefit Form for Funding

   By Dinosaur, February 5, 2015
   • 5 replies
   • 1.2k views
   • 
   • Dinosaur
   • February 5, 2015

5. covered comp and applicable mortality table

   By Draper55, January 30, 2015
   • 6 replies
   • 1.4k views
   • 
   • My 2 cents
   • February 4, 2015

6. Hard freeze, no further accruals, but late retirement "adjustments"?

   By Belgarath, January 30, 2015
   • 8 replies
   • 3.7k views
   • 
   • Andy the Actuary
   • February 2, 2015

7. American Academy of Actuaries and PBGC exchange letters

   By My 2 cents, January 30, 2015   

   • Deferred retirement increases
   • 1 reply
   • 824 views
   • 
   • AndyH
   • January 30, 2015

8. Terminating DB Plan - lump sum window

   By waid10, January 27, 2015   

   • termination
   • lump sum
   • (and 2 more)

     Tagged with:

     • termination
     • lump sum
     • window
     • active participants
   • 3 replies
   • 3.5k views
   • 
   • My 2 cents
   • January 28, 2015

9. Final Average Earnings: Can Post-Severance Comp Be Counted in Final Month of Employment?

   By Übernerd, January 27, 2015   

   • final average earnings
   • compensation
   • (and 1 more)

     Tagged with:

     • final average earnings
     • compensation
     • post-severance
   • 0 replies
   • 1.2k views
   • 
   • Übernerd
   • January 27, 2015

10. Suppose the IRS decides to use the SOA mortality tables

    By My 2 cents, January 22, 2015   

    • Funding and lump sums
    • 4 replies
    • 2k views
    • 
    • Effen
    • January 23, 2015

11. CBP Comp Definition

    By Cloudy, January 20, 2015
    • 1 reply
    • 1k views
    • 
    • Effen
    • January 21, 2015

12. Benefit Limitations for bankrupt sponsors under HATFA

    By My 2 cents, January 15, 2015   

    • 2014 AFTAP over 100%
    • 0 replies
    • 1.3k views
    • 
    • My 2 cents
    • January 15, 2015

13. Deduction for partial year PBGC with DB/DC combo

    By justanotheradmin, January 7, 2015   

    • PBGC
    • deduction
    • (and 1 more)

      Tagged with:

      • PBGC
      • deduction
      • 401k
    • 3 replies
    • 1.8k views
    • 
    • Calavera
    • January 8, 2015

14. Deduction for Short Taxable Year

    By RLR, January 6, 2015
    • 2 replies
    • 1.1k views
    • 
    • RLR
    • January 8, 2015

15. Freezing average salary

    By ishi, December 31, 2014
    • 7 replies
    • 2k views
    • 
    • ishi
    • January 6, 2015

16. Automatic Approval of Funding Method Change For Takeover

    By Andy the Actuary, January 6, 2015
    • 1 reply
    • 1.2k views
    • 
    • Calavera
    • January 6, 2015

17. SSAP 102

    By dmb, January 5, 2015
    • 0 replies
    • 2.3k views
    • 
    • dmb
    • January 5, 2015

18. Happy Holidays to all the Benefitslink gang!

    By Effen, December 24, 2014
    • 6 replies
    • 1k views
    • 
    • Belgarath
    • January 1, 2015

19. actuarial increases for deferred vested participants

    By Guest actuary billybarooh, December 25, 2014   

    • late ret
    • 4 replies
    • 2.9k views
    • 
    • Calavera
    • December 29, 2014

20. 415 - annual accrual vs total benefit

    By figure 8, December 26, 2014
    • 2 replies
    • 1.1k views
    • 
    • figure 8
    • December 28, 2014

21. Audit Risk for Late Quarterly Contributions?

    By mming, December 23, 2014
    • 3 replies
    • 1.1k views
    • 
    • Calavera
    • December 23, 2014

22. 401(a)(26)

    By RLR, December 21, 2014
    • 7 replies
    • 1.5k views
    • 
    • Mike Preston
    • December 23, 2014

23. Looking for Third Party Administrator for Personal Defined Benefit Plan

    By Guest paytaxesforusa, December 12, 2014
    • 28 replies
    • 9.2k views
    • 
    • Mike Preston
    • December 18, 2014

24. ND testing of plan AMD required when 436 says treat as never adopted?

    By SavingsRUS, December 4, 2014   

    • 436
    • AFTAP
    • 11 replies
    • 1.5k views
    • 
    • SavingsRUS
    • December 12, 2014

25. Embed excess benefit plan formula/language in DB plan doc.?

    By benefitsguru, December 12, 2014
    • 2 replies
    • 818 views
    • 
    • jpod
    • December 12, 2014

26. 401(a)(26) question

    By Draper55, December 9, 2014
    • 1 reply
    • 889 views
    • 
    • Mike Preston
    • December 12, 2014

27. terminated plan, last participant not responding

    By AlbanyConsultant, August 27, 2014
    • 19 replies
    • 3.6k views
    • 
    • My 2 cents
    • December 11, 2014

28. Has the 412(d)(2) issue ever been solved?

    By Dougsbpc, December 11, 2014
    • 3 replies
    • 1k views
    • 
    • Andy the Actuary
    • December 11, 2014

29. Cash Balance interest crediting rate

    By Guest Jmar401k, December 5, 2014
    • 3 replies
    • 2.1k views
    • 
    • John Feldt ERPA CPC QPA
    • December 6, 2014

30. REITs

    By figure 8, November 19, 2014
    • 18 replies
    • 2.9k views
    • 
    • AndyH
    • December 5, 2014

31. Underfunded DB Restrictions on Plan Amendments

    By jpokusa, December 3, 2014   

    • AFTAP
    • Benefit Restrictions
    • (and 3 more)

      Tagged with:

      • AFTAP
      • Benefit Restrictions
      • Underfunded DB
      • 436 Restrictions
      • 401(a)(17)
    • 3 replies
    • 1.9k views
    • 
    • david rigby
    • December 3, 2014

32. Turnover table

    By FAPInJax, July 30, 2004
    • 7 replies
    • 3.2k views
    • 
    • AndyH
    • November 28, 2014

33. Life Insurance Restrictions

    By Dougsbpc, November 25, 2014
    • 1 reply
    • 929 views
    • 
    • AndyH
    • November 26, 2014

34. Coverage/415 Limit

    By MGOAdmin, November 21, 2014   

    • Covereage
    • 415 limit
    • 2 replies
    • 1.2k views
    • 
    • Lou S.
    • November 21, 2014

35. HATFA

    By JAY21, November 18, 2014   

    • Use for 110% HCE Calc ?
    • 2 replies
    • 993 views
    • 
    • My 2 cents
    • November 18, 2014

36. Impermissible Manipulation of Annuity Starting Date?

    By Übernerd, November 18, 2014   

    • annuity starting date
    • 0 replies
    • 943 views
    • 
    • Übernerd
    • November 18, 2014

37. Retroactive annuity eligible for rollover?

    By Craig Schiller, November 13, 2014   

    • Retroactive Annuity Rollover
    • 3 replies
    • 2.2k views
    • 
    • Craig Schiller
    • November 14, 2014

38. Sole Prop Minimum Funding Contribution Using Spreadsheet

    By ubermax, November 8, 2014
    • 5 replies
    • 1.2k views
    • 
    • John Feldt ERPA CPC QPA
    • November 11, 2014

39. Max Deduction - SEP/DB vs 401(k)/PS/DB - Self Employed

    By ubermax, November 10, 2014
    • 2 replies
    • 871 views
    • 
    • ubermax
    • November 10, 2014

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

    By Guest David B, November 5, 2014
    • 5 replies
    • 2.5k views
    • 
    • Guest
    • November 7, 2014

41. GA Terminal Funding Vehicles

    By Tinman, October 28, 2014
    • 4 replies
    • 1.8k views
    • 
    • My 2 cents
    • October 29, 2014

42. PVAB used for RMD

    By Cynchbeast, October 23, 2014
    • 2 replies
    • 1.7k views
    • 
    • Lou S.
    • October 23, 2014

43. Cash Balance Owner Allocation Formula

    By MGOAdmin, October 21, 2014   

    • Allocation Formula
    • cash balance
    • 3 replies
    • 1.9k views
    • 
    • John Feldt ERPA CPC QPA
    • October 23, 2014

44. Current Year Compensation

    By Pension RC, October 22, 2014
    • 2 replies
    • 844 views
    • 
    • Mike Preston
    • October 23, 2014

45. Traditional DB Plan Doing Lump Sum - Simplified Alternate Payee ID Process

    By rocknrolls2, October 21, 2014
    • 3 replies
    • 1.3k views
    • 
    • david rigby
    • October 21, 2014

46. SSAE 16

    By david rigby, October 16, 2014
    • 3 replies
    • 1.1k views
    • 
    • Peter Gulia
    • October 16, 2014

47. Deemed Burn of Balances When There is a Deemed Reduction of the AFTAP

    By Pension RC, August 19, 2013
    • 11 replies
    • 3.7k views
    • 
    • D Syrett
    • October 14, 2014

48. Suspension of Benefits (What to do with contributions)

    By Fielding Mellish, October 7, 2014
    • 3 replies
    • 1.5k views
    • 
    • Effen
    • October 8, 2014

49. Overfunded DB seeks Underfunded DB for possible LTR

    By Flyboyjohn, July 31, 2014
    • 4 replies
    • 1.4k views
    • 
    • Effen
    • October 6, 2014

50. New plan under $250k

    By Pension RC, September 30, 2014
    • 2 replies
    • 1k views
    • 
    • mming
    • October 2, 2014