Defined Benefit Plans, Including Cash Balance

7,223 topics in this forum

1. Rollover options for non-spouse beneficiaries in pay status at DB plan termination

   By Pension RC, May 8, 2015
   • 4 replies
   • 1.5k views
   • 
   • Kevin C
   • May 14, 2015

2. Cash balance plan with owner/spouse as sole participants; must be 100% funded to take a distribution?

   By MGOAdmin, May 8, 2015   

   • Cash Balance
   • funding
   • (and 1 more)

     Tagged with:

     • Cash Balance
     • funding
     • distribution
   • 5 replies
   • 2.2k views
   • 
   • AndyH
   • May 13, 2015

3. Late retirement and cash balance plans

   By AndyH, May 1, 2015
   • 21 replies
   • 7.4k views
   • 
   • ak2ary
   • May 11, 2015

4. Terminating DB Plan - Annuity for Retiree

   By ConnieStorer, May 6, 2015   

   • Annuity purchase
   • current retiree
   • 12 replies
   • 2.5k views
   • 
   • My 2 cents
   • May 7, 2015

5. 1971 TPF&C Mortality Table: Could You Verify?

   By david rigby, May 4, 2015
   • 2 replies
   • 3.2k views
   • 
   • Calavera
   • May 5, 2015

6. Plan Termination -- If adding a lump sum option for participants not in pay status may a different lookback month be used?

   By WestCoast, April 17, 2015   

   • lump sum
   • 417(e)
   • (and 2 more)

     Tagged with:

     • lump sum
     • 417(e)
     • anti-cutback
     • lookback month
   • 6 replies
   • 5k views
   • 
   • Andy the Actuary
   • May 5, 2015

7. Excess Assets and Possible Discrimination

   By Dougsbpc, May 3, 2015
   • 1 reply
   • 1.5k views
   • 
   • Effen
   • May 3, 2015

8. Terminated Plan and RMD

   By Dougsbpc, May 1, 2015
   • 1 reply
   • 1k views
   • 
   • Andy the Actuary
   • May 1, 2015

9. Software for Cash Balance Plans/testing

   By Chippy, April 13, 2015
   • 10 replies
   • 2.2k views
   • 
   • My 2 cents
   • April 28, 2015

10. merger of two plans

    By Dan, April 24, 2015   

    • merger
    • deduction
    • 1 reply
    • 2.3k views
    • 
    • david rigby
    • April 24, 2015

11. deminimus benefit

    By thepensionmaven, April 16, 2015
    • 6 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • April 19, 2015

12. Frozen cash balance plan and floating equivalency rates

    By AndyH, April 16, 2015
    • 3 replies
    • 1.4k views
    • 
    • Effen
    • April 16, 2015

13. Individually Owned Annuities in a Cash Balance Plan

    By emmetttrudy, April 6, 2015
    • 12 replies
    • 3.4k views
    • 
    • K2retire
    • April 16, 2015

14. Operationally handling the DB/RMD

    By Jerry Erisa, April 15, 2015
    • 1 reply
    • 1.4k views
    • 
    • My 2 cents
    • April 16, 2015

15. Contribution Deadline

    By Pension RC, April 7, 2015
    • 1 reply
    • 1.8k views
    • 
    • Andy the Actuary
    • April 7, 2015

16. Frozen Cash Balance Plan

    By Guest Grumpy456, April 6, 2015
    • 2 replies
    • 1.7k views
    • 
    • My 2 cents
    • April 6, 2015

17. 412(e) and 401(k)

    By Tinman, April 3, 2015
    • 1 reply
    • 1.2k views
    • 
    • Mike Preston
    • April 3, 2015

18. Controlled Group?

    By figure 8, April 2, 2015
    • 3 replies
    • 1.3k views
    • 
    • figure 8
    • April 2, 2015

19. 110% Test - Restricted Employee

    By emmetttrudy, October 9, 2012
    • 14 replies
    • 6.8k views
    • 
    • My 2 cents
    • March 26, 2015

20. Annuity Purchase commissions or fees

    By Buzz, March 25, 2015
    • 0 replies
    • 1.2k views
    • 
    • Buzz
    • March 25, 2015

21. Lump sum based on a GATT minus rate

    By dmb, March 24, 2015
    • 5 replies
    • 1.9k views
    • 
    • John Feldt ERPA CPC QPA
    • March 25, 2015

22. Normal Retirement Age Amendment - Need help

    By amoy, March 19, 2015
    • 9 replies
    • 3.7k views
    • 
    • Effen
    • March 20, 2015

23. Boy val/aftap

    By Draper55, March 12, 2015
    • 4 replies
    • 1.7k views
    • 
    • StormShadow
    • March 19, 2015

24. 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
    • 2.6k views
    • 
    • John Feldt ERPA CPC QPA
    • March 17, 2015

25. cushion amount

    By Gary, March 8, 2011
    • 2 replies
    • 2.7k views
    • 
    • tymesup
    • March 16, 2015

26. Lump Sum Rates - Cite(s) Needed

    By ubermax, March 11, 2015
    • 7 replies
    • 1.7k views
    • 
    • ubermax
    • March 11, 2015

27. Plan Administrator's responsibility to contact participants

    By Pension RC, March 10, 2015
    • 6 replies
    • 3k views
    • 
    • mbozek
    • March 10, 2015

28. Suspension of benefits in a cash balance plan

    By Macuus, March 4, 2015
    • 10 replies
    • 4.6k views
    • 
    • AndyH
    • March 5, 2015

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

    By rodin111, February 28, 2015
    • 2 replies
    • 1.2k views
    • 
    • rodin111
    • March 4, 2015

30. Top Heavy Minimum for participant joining an excluded class

    By rodin111, February 28, 2015
    • 3 replies
    • 1.2k views
    • 
    • ETA Consulting LLC
    • March 1, 2015

31. Merger Question

    By ndj2377, February 25, 2015
    • 1 reply
    • 1.6k views
    • 
    • david rigby
    • February 25, 2015

32. Amending Crediting Rate

    By MGOAdmin, February 24, 2015   

    • amend
    • crediting rate
    • (and 1 more)

      Tagged with:

      • amend
      • crediting rate
      • interest
    • 2 replies
    • 1.5k views
    • 
    • Effen
    • February 24, 2015

33. Termination - waiving benefit

    By MGOAdmin, February 23, 2015   

    • termination
    • waiving
    • (and 2 more)

      Tagged with:

      • termination
      • waiving
      • benefit
      • underfunded
    • 2 replies
    • 1.7k views
    • 
    • Effen
    • February 23, 2015

34. RMD question

    By Mister Met, February 12, 2015
    • 6 replies
    • 2.1k views
    • 
    • Effen
    • February 12, 2015

35. Harm from de-risking?

    By My 2 cents, February 6, 2015
    • 12 replies
    • 3.2k views
    • 
    • mbozek
    • February 12, 2015

36. Vesting Service Question

    By tuni88, February 11, 2015
    • 3 replies
    • 1.6k views
    • 
    • AndyH
    • February 11, 2015

37. EA-2F Exam Study Materials

    By BG5150, February 5, 2015
    • 2 replies
    • 2.2k views
    • 
    • Hojo
    • February 11, 2015

38. Discount rate development for ASC 715

    By ndj2377, February 9, 2015
    • 2 replies
    • 2.8k views
    • 
    • david rigby
    • February 9, 2015

39. Determining Final Average Compensation

    By AHPension, February 7, 2015
    • 2 replies
    • 2.1k views
    • 
    • AHPension
    • February 7, 2015

40. Benefit Form for Funding

    By Dinosaur, February 5, 2015
    • 5 replies
    • 1.7k views
    • 
    • Dinosaur
    • February 5, 2015

41. covered comp and applicable mortality table

    By Draper55, January 30, 2015
    • 6 replies
    • 1.8k views
    • 
    • My 2 cents
    • February 4, 2015

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

    By Belgarath, January 30, 2015
    • 8 replies
    • 4.4k views
    • 
    • Andy the Actuary
    • February 2, 2015

43. American Academy of Actuaries and PBGC exchange letters

    By My 2 cents, January 30, 2015   

    • Deferred retirement increases
    • 1 reply
    • 1.1k views
    • 
    • AndyH
    • January 30, 2015

44. 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
    • 4.1k views
    • 
    • My 2 cents
    • January 28, 2015

45. 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
    • 1.4k views
    • 
    • Übernerd
    • January 27, 2015

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

    By My 2 cents, January 22, 2015   

    • Funding and lump sums
    • 4 replies
    • 2.5k views
    • 
    • Effen
    • January 23, 2015

47. CBP Comp Definition

    By Cloudy, January 20, 2015
    • 1 reply
    • 1.3k views
    • 
    • Effen
    • January 21, 2015

48. Benefit Limitations for bankrupt sponsors under HATFA

    By My 2 cents, January 15, 2015   

    • 2014 AFTAP over 100%
    • 0 replies
    • 1.6k views
    • 
    • My 2 cents
    • January 15, 2015

49. 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
    • 2.2k views
    • 
    • Calavera
    • January 8, 2015

50. Deduction for Short Taxable Year

    By RLR, January 6, 2015
    • 2 replies
    • 1.4k views
    • 
    • RLR
    • January 8, 2015