Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Age for EAAL and EANC for full funding limit

   By Guest saeissler, July 22, 2008
   • 13 replies
   • 2.1k views
   • 
   • Andy the Actuary
   • July 24, 2008

2. Missing Plan Amendments

   By Gary, August 26, 2009
   • 8 replies
   • 2.1k views
   • 
   • Gary
   • August 31, 2009

3. Takeover of a DB plan

   By Blinky the 3-eyed Fish, September 13, 2004
   • 14 replies
   • 2.1k views
   • 
   • SoCalActuary
   • September 21, 2004

4. calling mgb, what about reverting to old law??

   By Guest Keith N, May 31, 2001
   • 2 replies
   • 2.1k views
   • 
   • MGB
   • June 2, 2001

5. 401(a)(26) design failure-how to fix it

   By VeryOldMan, August 26, 2019   

   • fixing plan defects
   • 7 replies
   • 2.1k views
   • 
   • Bill Presson
   • September 4, 2019

6. Frozen DB - TH Benefits stop?

   By ombskid, November 21, 2008
   • 9 replies
   • 2.1k views
   • 
   • tymesup
   • November 24, 2008

7. Double Proration

   By Guest pdxactuary, July 21, 2005
   • 1 reply
   • 2.1k views
   • 
   • david rigby
   • July 23, 2005

8. Section 401(h) medical plan

   By flosfur, May 29, 2003
   • 0 replies
   • 2.1k views
   • 
   • flosfur
   • May 29, 2003

9. 2 month plan year - audit questions

   By JanetM, May 29, 2002
   • 4 replies
   • 2.1k views
   • 
   • JanetM
   • May 30, 2002

10. Client withdrew all the Plan's Funds

    By Appalachian_Trail, May 27, 2025
    • 7 replies
    • 2.1k views
    • 
    • Gina Alsdorf
    • July 9, 2025

11. Experience (Gain)/Loss

    By Guest Turtle_01, March 18, 2003
    • 8 replies
    • 2.1k views
    • 
    • david rigby
    • March 27, 2003

12. PPA Cushion

    By FAPInJax, December 18, 2008
    • 2 replies
    • 2.1k views
    • 
    • tymesup
    • December 27, 2008

13. Determining Lump Sum Distribution

    By Dougsbpc, June 5, 2010
    • 8 replies
    • 2.1k views
    • 
    • Dougsbpc
    • June 8, 2010

14. Rev. Rul. 98-1 and the $10,000 de minimis Benefit

    By Guest merlin, December 13, 2002
    • 2 replies
    • 2.1k views
    • 
    • Blinky the 3-eyed Fish
    • December 16, 2002

15. Overpayment by DB Plan.

    By mal, April 26, 2006
    • 5 replies
    • 2.1k views
    • 
    • mal
    • May 3, 2006

16. Double Proration?

    By nancy, May 28, 2004
    • 1 reply
    • 2.1k views
    • 
    • RTK
    • May 28, 2004

17. USERRA and Vietnam Service

    By Effen, August 30, 2004
    • 7 replies
    • 2.1k views
    • 
    • Effen
    • September 1, 2004

18. plan adminstrator

    By Guest pic, November 6, 1998
    • 0 replies
    • 2.1k views
    • 
    • Guest
    • November 6, 1998

19. Compensation... can we use

    By K-t-F, May 18, 2012
    • 14 replies
    • 2.1k views
    • 
    • frizzyguy
    • May 30, 2012

20. Actuarial adjustment for deferred benefits?

    By Guest RBeck, August 25, 2000
    • 3 replies
    • 2.1k views
    • 
    • flosfur
    • September 8, 2000

21. Penalties If Can't Fund Their Contributions

    By metsfan026, September 10, 2025
    • 4 replies
    • 2.1k views
    • 
    • metsfan026
    • September 11, 2025

22. Shared 401(a) Trust

    By Guest Navigator, January 28, 2008
    • 16 replies
    • 2.1k views
    • 
    • Mike Preston
    • January 29, 2008

23. PBGC coverage on termination

    By AndyH, November 6, 2003
    • 8 replies
    • 2.1k views
    • 
    • AndyH
    • November 7, 2003

24. Prepaid Pension Asset (FASB158)

    By Andy the Actuary, March 2, 2011
    • 1 reply
    • 2.1k views
    • 
    • SoCalActuary
    • March 2, 2011

25. Exclude HCE?

    By Dougsbpc, March 8, 2004
    • 3 replies
    • 2.1k views
    • 
    • Lame Duck
    • March 9, 2004

26. FAS Curtailment

    By Blinky the 3-eyed Fish, April 19, 2006
    • 1 reply
    • 2.1k views
    • 
    • Guest
    • April 19, 2006

27. top-heavy minimum after participant becomes excluded

    By John Feldt ERPA CPC QPA, December 6, 2016   

    • top-heavy
    • exclusion
    • (and 2 more)

      Tagged with:

      • top-heavy
      • exclusion
      • 416
      • excluded employee
    • 5 replies
    • 2.1k views
    • 
    • AndyH
    • December 8, 2016

28. RP 2000-40 - VALID OR OBSOLETE

    By AndyH, February 12, 2008
    • 7 replies
    • 2.1k views
    • 
    • AndyH
    • February 14, 2008

29. Distributions in a terminating plan

    By emmetttrudy, March 15, 2012
    • 10 replies
    • 2.1k views
    • 
    • Andy the Actuary
    • March 16, 2012

30. Benefit Calculation Program?

    By AndyH, August 29, 2002
    • 11 replies
    • 2.1k views
    • 
    • Guest
    • September 10, 2002

31. Target Normal Cost Related to 415 Dollar Limit Increase

    By Pension RC, August 11, 2013
    • 6 replies
    • 2.1k views
    • 
    • Pension RC
    • August 12, 2013

32. Top Heavy Calculation

    By emmetttrudy, May 11, 2012
    • 4 replies
    • 2.1k views
    • 
    • frizzyguy
    • May 22, 2012

33. Lump Sums

    By Guest PAUL DUGAN, November 16, 2005
    • 7 replies
    • 2.1k views
    • 
    • AndyH
    • November 28, 2005

34. Required Minimum Distributions. Lump Sum

    By Gary, April 7, 2006
    • 5 replies
    • 2.1k views
    • 
    • david rigby
    • April 7, 2006

35. Reduction of Early Retirement Benefit

    By Guest JOSTAR1, August 25, 2001
    • 3 replies
    • 2.1k views
    • 
    • Guest
    • August 27, 2001

36. Lack of Fidelity Bond

    By Guest Keith N, September 20, 2002
    • 4 replies
    • 2.1k views
    • 
    • AndyH
    • September 23, 2002

37. Distribution of Real Estate

    By Gary, February 14, 2007
    • 6 replies
    • 2.1k views
    • 
    • Gary
    • February 15, 2007

38. Ad hoc benefit increases for vested deferred participants

    By Guest, July 10, 2000
    • 4 replies
    • 2.1k views
    • 
    • Gary
    • July 24, 2000

39. Amended Schedule B/SB

    By Guest EBoomer, August 23, 2011
    • 5 replies
    • 2.1k views
    • 
    • Guest
    • August 23, 2011

40. Client interested in a DB plan, but has a SARSEP currently

    By Guest smhjr, December 10, 2003
    • 13 replies
    • 2.1k views
    • 
    • Belgarath
    • July 7, 2004

41. Section 415 Lump Sum Limits

    By Guest gam4, January 23, 2007
    • 2 replies
    • 2.1k views
    • 
    • flosfur
    • January 24, 2007

42. Negotiation with the IRS

    By Guest flogger, June 23, 2004
    • 10 replies
    • 2.1k views
    • 
    • mbozek
    • June 25, 2004

43. Funding Election Form Requirement

    By Young Curmudgeon, March 7, 2012
    • 3 replies
    • 2.1k views
    • 
    • frizzyguy
    • March 7, 2012

44. Funding 412(i) Plan in Year of Termination

    By Guest PensionNW, January 31, 2005
    • 7 replies
    • 2.1k views
    • 
    • SoCalActuary
    • February 3, 2005

45. Form 5330 - Excess Contributions

    By emmetttrudy, July 26, 2010
    • 4 replies
    • 2.1k views
    • 
    • My 2 cents
    • July 26, 2010

46. When is it deductible - plan year vs fiscal year

    By ombskid, November 19, 2007
    • 8 replies
    • 2.1k views
    • 
    • tymesup
    • November 21, 2007

47. fractional accrual

    By Tom Poje, February 14, 2006
    • 2 replies
    • 2.1k views
    • 
    • david rigby
    • February 15, 2006

48. Service with Unrelated Employer

    By Just Me, October 18, 2007
    • 4 replies
    • 2.1k views
    • 
    • Belgarath
    • October 22, 2007

49. Can Plans Be Tested Separately?

    By metsfan026, December 15, 2022
    • 4 replies
    • 2.1k views
    • 
    • My Three Sons
    • December 20, 2022

50. Pension Plan vs. Taxable Account

    By goldtpa, December 18, 2003
    • 13 replies
    • 2.1k views
    • 
    • Blinky the 3-eyed Fish
    • December 19, 2003