Defined Benefit Plans, Including Cash Balance

7,202 topics in this forum

1. Normal Retirement Age Amendment - Need help

   By amoy, March 19, 2015
   • 9 replies
   • 3.3k views
   • 
   • Effen
   • March 20, 2015

2. Boy val/aftap

   By Draper55, March 12, 2015
   • 4 replies
   • 1.4k views
   • 
   • StormShadow
   • March 19, 2015

3. 0% accrual by definition

   By Bri, March 17, 2015   

   • top heavy
   • defined benefit
   • (and 1 more)

     Tagged with:

     • top heavy
     • defined benefit
     • plan design
   • 6 replies
   • 2.1k views
   • 
   • John Feldt ERPA CPC QPA
   • March 17, 2015

4. cushion amount

   By Gary, March 8, 2011
   • 2 replies
   • 2.5k views
   • 
   • tymesup
   • March 16, 2015

5. Lump Sum Rates - Cite(s) Needed

   By ubermax, March 11, 2015
   • 7 replies
   • 1.3k views
   • 
   • ubermax
   • March 11, 2015

6. Plan Administrator's responsibility to contact participants

   By Pension RC, March 10, 2015
   • 6 replies
   • 2.5k views
   • 
   • mbozek
   • March 10, 2015

7. Suspension of benefits in a cash balance plan

   By Macuus, March 4, 2015
   • 10 replies
   • 4.2k views
   • 
   • AndyH
   • March 5, 2015

8. Company takes over a bankrupt company's DB plan

   By rodin111, February 28, 2015
   • 2 replies
   • 1k views
   • 
   • rodin111
   • March 4, 2015

9. Top Heavy Minimum for participant joining an excluded class

   By rodin111, February 28, 2015
   • 3 replies
   • 995 views
   • 
   • ETA Consulting LLC
   • March 1, 2015

10. Merger Question

    By ndj2377, February 25, 2015
    • 1 reply
    • 1.5k views
    • 
    • david rigby
    • February 25, 2015

11. Amending Crediting Rate

    By MGOAdmin, February 24, 2015   

    • amend
    • crediting rate
    • (and 1 more)

      Tagged with:

      • amend
      • crediting rate
      • interest
    • 2 replies
    • 1.3k views
    • 
    • Effen
    • February 24, 2015

12. Termination - waiving benefit

    By MGOAdmin, February 23, 2015   

    • termination
    • waiving
    • (and 2 more)

      Tagged with:

      • termination
      • waiving
      • benefit
      • underfunded
    • 2 replies
    • 1.5k views
    • 
    • Effen
    • February 23, 2015

13. RMD question

    By Mister Met, February 12, 2015
    • 6 replies
    • 1.6k views
    • 
    • Effen
    • February 12, 2015

14. Harm from de-risking?

    By My 2 cents, February 6, 2015
    • 12 replies
    • 2.7k views
    • 
    • mbozek
    • February 12, 2015

15. Vesting Service Question

    By tuni88, February 11, 2015
    • 3 replies
    • 1.4k views
    • 
    • AndyH
    • February 11, 2015

16. EA-2F Exam Study Materials

    By BG5150, February 5, 2015
    • 2 replies
    • 1.8k views
    • 
    • Hojo
    • February 11, 2015

17. Discount rate development for ASC 715

    By ndj2377, February 9, 2015
    • 2 replies
    • 2.5k views
    • 
    • david rigby
    • February 9, 2015

18. Determining Final Average Compensation

    By AHPension, February 7, 2015
    • 2 replies
    • 1.9k views
    • 
    • AHPension
    • February 7, 2015

19. Benefit Form for Funding

    By Dinosaur, February 5, 2015
    • 5 replies
    • 1.3k views
    • 
    • Dinosaur
    • February 5, 2015

20. covered comp and applicable mortality table

    By Draper55, January 30, 2015
    • 6 replies
    • 1.5k views
    • 
    • My 2 cents
    • February 4, 2015

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

    By Belgarath, January 30, 2015
    • 8 replies
    • 3.9k views
    • 
    • Andy the Actuary
    • February 2, 2015

22. American Academy of Actuaries and PBGC exchange letters

    By My 2 cents, January 30, 2015   

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

23. 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
    • 3.6k views
    • 
    • My 2 cents
    • January 28, 2015

24. 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
    • 1.3k views
    • 
    • Übernerd
    • January 27, 2015

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

    By My 2 cents, January 22, 2015   

    • Funding and lump sums
    • 4 replies
    • 2.1k views
    • 
    • Effen
    • January 23, 2015

26. CBP Comp Definition

    By Cloudy, January 20, 2015
    • 1 reply
    • 1.1k views
    • 
    • Effen
    • January 21, 2015

27. 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

28. 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
    • 1.9k views
    • 
    • Calavera
    • January 8, 2015

29. Deduction for Short Taxable Year

    By RLR, January 6, 2015
    • 2 replies
    • 1.2k views
    • 
    • RLR
    • January 8, 2015

30. Freezing average salary

    By ishi, December 31, 2014
    • 7 replies
    • 2.1k views
    • 
    • ishi
    • January 6, 2015

31. Automatic Approval of Funding Method Change For Takeover

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

32. SSAP 102

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

33. Happy Holidays to all the Benefitslink gang!

    By Effen, December 24, 2014
    • 6 replies
    • 1.1k views
    • 
    • Belgarath
    • January 1, 2015

34. actuarial increases for deferred vested participants

    By Guest actuary billybarooh, December 25, 2014   

    • late ret
    • 4 replies
    • 3k views
    • 
    • Calavera
    • December 29, 2014

35. 415 - annual accrual vs total benefit

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

36. Audit Risk for Late Quarterly Contributions?

    By mming, December 23, 2014
    • 3 replies
    • 1.2k views
    • 
    • Calavera
    • December 23, 2014

37. 401(a)(26)

    By RLR, December 21, 2014
    • 7 replies
    • 1.7k views
    • 
    • Mike Preston
    • December 23, 2014

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

    By Guest paytaxesforusa, December 12, 2014
    • 28 replies
    • 9.5k views
    • 
    • Mike Preston
    • December 18, 2014

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

    By SavingsRUS, December 4, 2014   

    • 436
    • AFTAP
    • 11 replies
    • 1.6k views
    • 
    • SavingsRUS
    • December 12, 2014

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

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

41. 401(a)(26) question

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

42. terminated plan, last participant not responding

    By AlbanyConsultant, August 27, 2014
    • 19 replies
    • 3.9k views
    • 
    • My 2 cents
    • December 11, 2014

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

    By Dougsbpc, December 11, 2014
    • 3 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • December 11, 2014

44. Cash Balance interest crediting rate

    By Guest Jmar401k, December 5, 2014
    • 3 replies
    • 2.2k views
    • 
    • John Feldt ERPA CPC QPA
    • December 6, 2014

45. REITs

    By figure 8, November 19, 2014
    • 18 replies
    • 3k views
    • 
    • AndyH
    • December 5, 2014

46. 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
    • 2k views
    • 
    • david rigby
    • December 3, 2014

47. Turnover table

    By FAPInJax, July 30, 2004
    • 7 replies
    • 3.3k views
    • 
    • AndyH
    • November 28, 2014

48. Life Insurance Restrictions

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

49. Coverage/415 Limit

    By MGOAdmin, November 21, 2014   

    • Covereage
    • 415 limit
    • 2 replies
    • 1.3k views
    • 
    • Lou S.
    • November 21, 2014

50. HATFA

    By JAY21, November 18, 2014   

    • Use for 110% HCE Calc ?
    • 2 replies
    • 1k views
    • 
    • My 2 cents
    • November 18, 2014