Defined Benefit Plans, Including Cash Balance

7,210 topics in this forum

1. Operationally handling the DB/RMD

   By Jerry Erisa, April 15, 2015
   • 1 reply
   • 1.3k views
   • 
   • My 2 cents
   • April 16, 2015

2. Contribution Deadline

   By Pension RC, April 7, 2015
   • 1 reply
   • 1.6k views
   • 
   • Andy the Actuary
   • April 7, 2015

3. Frozen Cash Balance Plan

   By Guest Grumpy456, April 6, 2015
   • 2 replies
   • 1.5k views
   • 
   • My 2 cents
   • April 6, 2015

4. 412(e) and 401(k)

   By Tinman, April 3, 2015
   • 1 reply
   • 1.1k views
   • 
   • Mike Preston
   • April 3, 2015

5. Controlled Group?

   By figure 8, April 2, 2015
   • 3 replies
   • 1.2k views
   • 
   • figure 8
   • April 2, 2015

6. 110% Test - Restricted Employee

   By emmetttrudy, October 9, 2012
   • 14 replies
   • 6.3k views
   • 
   • My 2 cents
   • March 26, 2015

7. Annuity Purchase commissions or fees

   By Buzz, March 25, 2015
   • 0 replies
   • 1.1k views
   • 
   • Buzz
   • March 25, 2015

8. Lump sum based on a GATT minus rate

   By dmb, March 24, 2015
   • 5 replies
   • 1.6k views
   • 
   • John Feldt ERPA CPC QPA
   • March 25, 2015

9. Normal Retirement Age Amendment - Need help

   By amoy, March 19, 2015
   • 9 replies
   • 3.4k views
   • 
   • Effen
   • March 20, 2015

10. Boy val/aftap

    By Draper55, March 12, 2015
    • 4 replies
    • 1.5k views
    • 
    • StormShadow
    • March 19, 2015

11. 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
    • 2.2k views
    • 
    • John Feldt ERPA CPC QPA
    • March 17, 2015

12. cushion amount

    By Gary, March 8, 2011
    • 2 replies
    • 2.6k views
    • 
    • tymesup
    • March 16, 2015

13. Lump Sum Rates - Cite(s) Needed

    By ubermax, March 11, 2015
    • 7 replies
    • 1.4k views
    • 
    • ubermax
    • March 11, 2015

14. Plan Administrator's responsibility to contact participants

    By Pension RC, March 10, 2015
    • 6 replies
    • 2.7k views
    • 
    • mbozek
    • March 10, 2015

15. Suspension of benefits in a cash balance plan

    By Macuus, March 4, 2015
    • 10 replies
    • 4.3k views
    • 
    • AndyH
    • March 5, 2015

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

    By rodin111, February 28, 2015
    • 2 replies
    • 1.1k views
    • 
    • rodin111
    • March 4, 2015

17. Top Heavy Minimum for participant joining an excluded class

    By rodin111, February 28, 2015
    • 3 replies
    • 1.1k views
    • 
    • ETA Consulting LLC
    • March 1, 2015

18. Merger Question

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

19. Amending Crediting Rate

    By MGOAdmin, February 24, 2015   

    • amend
    • crediting rate
    • (and 1 more)

      Tagged with:

      • amend
      • crediting rate
      • interest
    • 2 replies
    • 1.4k views
    • 
    • Effen
    • February 24, 2015

20. 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

21. RMD question

    By Mister Met, February 12, 2015
    • 6 replies
    • 1.7k views
    • 
    • Effen
    • February 12, 2015

22. Harm from de-risking?

    By My 2 cents, February 6, 2015
    • 12 replies
    • 2.8k views
    • 
    • mbozek
    • February 12, 2015

23. Vesting Service Question

    By tuni88, February 11, 2015
    • 3 replies
    • 1.5k views
    • 
    • AndyH
    • February 11, 2015

24. EA-2F Exam Study Materials

    By BG5150, February 5, 2015
    • 2 replies
    • 1.9k views
    • 
    • Hojo
    • February 11, 2015

25. Discount rate development for ASC 715

    By ndj2377, February 9, 2015
    • 2 replies
    • 2.6k views
    • 
    • david rigby
    • February 9, 2015

26. Determining Final Average Compensation

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

27. Benefit Form for Funding

    By Dinosaur, February 5, 2015
    • 5 replies
    • 1.4k views
    • 
    • Dinosaur
    • February 5, 2015

28. covered comp and applicable mortality table

    By Draper55, January 30, 2015
    • 6 replies
    • 1.6k views
    • 
    • My 2 cents
    • February 4, 2015

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

    By Belgarath, January 30, 2015
    • 8 replies
    • 4k views
    • 
    • Andy the Actuary
    • February 2, 2015

30. American Academy of Actuaries and PBGC exchange letters

    By My 2 cents, January 30, 2015   

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

31. 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
    • 3.8k views
    • 
    • My 2 cents
    • January 28, 2015

32. 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

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

    By My 2 cents, January 22, 2015   

    • Funding and lump sums
    • 4 replies
    • 2.2k views
    • 
    • Effen
    • January 23, 2015

34. CBP Comp Definition

    By Cloudy, January 20, 2015
    • 1 reply
    • 1.2k views
    • 
    • Effen
    • January 21, 2015

35. Benefit Limitations for bankrupt sponsors under HATFA

    By My 2 cents, January 15, 2015   

    • 2014 AFTAP over 100%
    • 0 replies
    • 1.4k views
    • 
    • My 2 cents
    • January 15, 2015

36. 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

37. Deduction for Short Taxable Year

    By RLR, January 6, 2015
    • 2 replies
    • 1.3k views
    • 
    • RLR
    • January 8, 2015

38. Freezing average salary

    By ishi, December 31, 2014
    • 7 replies
    • 2.3k views
    • 
    • ishi
    • January 6, 2015

39. Automatic Approval of Funding Method Change For Takeover

    By Andy the Actuary, January 6, 2015
    • 1 reply
    • 1.4k views
    • 
    • Calavera
    • January 6, 2015

40. SSAP 102

    By dmb, January 5, 2015
    • 0 replies
    • 2.5k views
    • 
    • dmb
    • January 5, 2015

41. Happy Holidays to all the Benefitslink gang!

    By Effen, December 24, 2014
    • 6 replies
    • 1.2k views
    • 
    • Belgarath
    • January 1, 2015

42. actuarial increases for deferred vested participants

    By Guest actuary billybarooh, December 25, 2014   

    • late ret
    • 4 replies
    • 3.1k views
    • 
    • Calavera
    • December 29, 2014

43. 415 - annual accrual vs total benefit

    By figure 8, December 26, 2014
    • 2 replies
    • 1.2k views
    • 
    • figure 8
    • December 28, 2014

44. Audit Risk for Late Quarterly Contributions?

    By mming, December 23, 2014
    • 3 replies
    • 1.3k views
    • 
    • Calavera
    • December 23, 2014

45. 401(a)(26)

    By RLR, December 21, 2014
    • 7 replies
    • 1.8k views
    • 
    • Mike Preston
    • December 23, 2014

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

    By Guest paytaxesforusa, December 12, 2014
    • 28 replies
    • 9.8k views
    • 
    • Mike Preston
    • December 18, 2014

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

    By SavingsRUS, December 4, 2014   

    • 436
    • AFTAP
    • 11 replies
    • 1.7k views
    • 
    • SavingsRUS
    • December 12, 2014

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

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

49. 401(a)(26) question

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

50. terminated plan, last participant not responding

    By AlbanyConsultant, August 27, 2014
    • 19 replies
    • 4.1k views
    • 
    • My 2 cents
    • December 11, 2014