Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Frozen DB wants to add lump sum feature - 63% AFTAP

   By Dennis Povloski, June 24, 2015
   • 7 replies
   • 2.3k views
   • 
   • Dennis Povloski
   • June 25, 2015

2. Terminating Underfunded DB Plan

   By JBones, August 2, 2010
   • 7 replies
   • 2.7k views
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   • david rigby
   • August 3, 2010

3. Termination of an Underfunded DB Plan

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

4. "Soft freeze" and 410(b)

   By AndyH, May 30, 2007
   • 7 replies
   • 2.7k views
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   • AndyH
   • October 4, 2016

5. Cash Balance: Maximum deduction after 10 years

   By retbenser, December 23, 2010
   • 7 replies
   • 1.4k views
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   • Guest
   • December 24, 2010

6. 64oasdi rate of disability q's needed

   By Guest, October 18, 2000
   • 7 replies
   • 1.9k views
   • 
   • Guest
   • October 24, 2000

7. Proposed 415 regulations

   By Belgarath, March 3, 2006
   • 7 replies
   • 1.9k views
   • 
   • AndyH
   • March 6, 2006

8. Establish Second DB Plan after First DB Plan is terminated

   By rew, August 26, 2015
   • 7 replies
   • 2.1k views
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   • jpod
   • August 26, 2015

9. 1.401(a)(4)-5(a) ?

   By Penman2006, April 15, 2010
   • 7 replies
   • 1.6k views
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   • David MacLennan
   • April 19, 2010

10. Insurance used purely as an investment??

    By Dennis Povloski, January 20, 2014
    • 7 replies
    • 1.2k views
    • 
    • Dennis Povloski
    • January 21, 2014

11. Change of Beneficiary & spousal waiver requirements

    By Guest Barge Girl, March 28, 2002
    • 7 replies
    • 2.9k views
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    • Guest
    • April 2, 2002

12. Code Section 415(b)(1)(B) limits to a late retiree

    By Guest Carol the Writer, December 9, 2004
    • 7 replies
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • December 9, 2004

13. 10% Limit on Qualifying Employer Securities

    By Scott, May 6, 2003
    • 7 replies
    • 2.6k views
    • 
    • Guest
    • May 7, 2003

14. Testing Compensation for General Test

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

15. 2006 DB Minimum Distributions

    By AndyH, January 10, 2006
    • 7 replies
    • 1.8k views
    • 
    • AndyH
    • January 12, 2006

16. Demise of IRS 77-2

    By Andy the Actuary, January 4, 2008
    • 7 replies
    • 1.9k views
    • 
    • Andy the Actuary
    • March 28, 2008

17. New Plan for a dead guy?

    By Dennis Povloski, November 14, 2005
    • 7 replies
    • 1.7k views
    • 
    • Effen
    • November 14, 2005

18. Is Contribution ever deductible?

    By Dougsbpc, October 11, 2013
    • 7 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • October 12, 2013

19. Present Value of Future Salaries

    By ishi, March 18, 2004
    • 7 replies
    • 1.7k views
    • 
    • ishi
    • March 19, 2004

20. Definition of Accrued Benefit

    By ERISA25, August 2, 2009
    • 7 replies
    • 1.8k views
    • 
    • Mike Preston
    • August 4, 2009

21. Freezing or partially freezing a DB plan-what are the concerns?

    By Guest MattGulseth, May 26, 2000
    • 7 replies
    • 4.2k views
    • 
    • Guest
    • June 6, 2000

22. Excise Tax Primer

    By Guest RBlaine, March 17, 2009
    • 7 replies
    • 1.4k views
    • 
    • Guest
    • April 5, 2009

23. Terminated participant and rehiring

    By cdavis25, July 16, 2013
    • 7 replies
    • 3.4k views
    • 
    • cdavis25
    • July 17, 2013

24. Historic Moody's Aa Rates

    By ishi, June 19, 2002
    • 7 replies
    • 2.6k views
    • 
    • Guest
    • August 15, 2002

25. Restricted Benefits For Fired Employee

    By Guest lvegas, January 30, 2004
    • 7 replies
    • 1.3k views
    • 
    • Guest
    • January 30, 2004

26. purchasing insurance policy FROM the plan

    By himt4, December 12, 2005
    • 7 replies
    • 1.9k views
    • 
    • GBurns
    • December 15, 2005

27. Schedule B filing

    By Gary, March 17, 2009
    • 7 replies
    • 1.8k views
    • 
    • Gary
    • March 18, 2009

28. revising AFTAP Cert

    By Effen, September 26, 2008
    • 7 replies
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • September 29, 2008

29. 1000 hour rule

    By Gary, April 29, 1999
    • 7 replies
    • 2.8k views
    • 
    • Guest
    • May 4, 1999

30. Maximum Distribution

    By Blinky the 3-eyed Fish, August 15, 2003
    • 7 replies
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • August 21, 2003

31. Changes to pension auditing standards?

    By AndyH, May 1, 2007
    • 7 replies
    • 1.9k views
    • 
    • JanetM
    • June 7, 2007

32. Annuity conversion factors

    By Guest JM123, March 11, 2013   

    • UP-1984 Tables
    • 7 replies
    • 4k views
    • 
    • tymesup
    • March 12, 2013

33. I'm trying to put together a list of employers who have made in-kind real property contributions to their pension plans.

    By ERISA-Bubs, June 20, 2017
    • 7 replies
    • 1.1k views
    • 
    • CuseFan
    • June 21, 2017

34. Allocation of Excess Assets in Floor-Offset CB plan termination

    By Dalai Pookah, July 24, 2023
    • 7 replies
    • 1.4k views
    • 
    • Bri
    • August 23, 2024

35. Hours of Service

    By Guest cafeaulait08, August 5, 2005
    • 7 replies
    • 1.4k views
    • 
    • Kirk Maldonado
    • August 6, 2005

36. Most Valuable Accrual Rate

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

37. Lump Sum Rates - Cite(s) Needed

    By ubermax, March 11, 2015
    • 7 replies
    • 1.1k views
    • 
    • ubermax
    • March 11, 2015

38. Terminated DBP distributes prior to end of PBGC 60-day review period

    By Trekker, May 1, 2007
    • 7 replies
    • 2.9k views
    • 
    • AndyH
    • May 2, 2007

39. Frozen DB - Safe Harbor 401(k) - Top-heavy

    By Lou S., September 25, 2009
    • 7 replies
    • 3.4k views
    • 
    • AndyH
    • September 25, 2009

40. Immediately Distributable Lump Sums and QJSA

    By stbennet, April 16, 2010
    • 7 replies
    • 2.5k views
    • 
    • AndyH
    • April 26, 2010

41. minimum participation-2 person rule

    By Draper55, September 25, 2024
    • 7 replies
    • 1.1k views
    • 
    • Gina Alsdorf
    • November 14, 2024

42. Turnover table

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

43. DRC vs. JCWAA expiration

    By Guest dsyrett, April 6, 2004
    • 7 replies
    • 1.3k views
    • 
    • AndyH
    • April 7, 2004

44. Spin-off vesting issue

    By dmb, December 13, 2005
    • 7 replies
    • 3.1k views
    • 
    • david rigby
    • December 15, 2005

45. life insurance in db plans

    By Guest mich823, November 8, 2001
    • 7 replies
    • 1.8k views
    • 
    • Belgarath
    • November 12, 2001

46. $150,000 Penalty

    By SSRRS, September 24, 2021
    • 7 replies
    • 1.7k views
    • 
    • flowersarenice
    • September 29, 2021

47. Financial Accounting for Cash Balance

    By MGB, May 28, 2003
    • 7 replies
    • 3.8k views
    • 
    • Guest
    • July 15, 2003

48. EIN ends in 6, Cash Balance Plan

    By John Feldt ERPA CPC QPA, December 21, 2006
    • 7 replies
    • 2.1k views
    • 
    • Guest
    • January 16, 2007

49. 204(h) Notice Required

    By Just Me, October 30, 2007
    • 7 replies
    • 1.7k views
    • 
    • tymesup
    • November 1, 2007

50. Can DB plan trustee pay himself invest advisory fee

    By JAY21, April 8, 2008
    • 7 replies
    • 1.4k views
    • 
    • AndyH
    • April 10, 2008