Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Overpayment by DB Plan.

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

2. Prepaid Pension Asset (FASB158)

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

3. FAS Curtailment

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

4. Plan termination IRS dl

   By Gary, September 8, 2010
   • 5 replies
   • 2.1k views
   • 
   • Guest
   • September 15, 2010

5. 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

6. plan adminstrator

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

7. EOY Valuation & Application of segment rates

   By flosfur, September 19, 2008
   • 9 replies
   • 2.1k views
   • 
   • ak2ary
   • September 25, 2008

8. Double Proration

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

9. Lump Sums

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

10. Double Proration?

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

11. Lack of Fidelity Bond

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

12. Compensation... can we use

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

13. Section 415 Lump Sum Limits

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

14. RP 2000-40 - VALID OR OBSOLETE

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

15. Naming Names

    By Cloudy, January 7, 2014
    • 13 replies
    • 2.1k views
    • 
    • John Feldt ERPA CPC QPA
    • January 9, 2014

16. Top Heavy Calculation

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

17. Required Minimum Distributions. Lump Sum

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

18. 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

19. 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

20. 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

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

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

22. PBGC Coverage

    By Effen, February 21, 2006
    • 3 replies
    • 2.1k views
    • 
    • david rigby
    • February 22, 2006

23. Shared 401(a) Trust

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

24. Amend Plan to Purchase Annuities?

    By dmdavala, September 27, 2017
    • 10 replies
    • 2.1k views
    • 
    • My 2 cents
    • October 5, 2017

25. 2 month plan year - audit questions

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

26. Form 5330 - Excess Contributions

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

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

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

28. fractional accrual

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

29. 415(e) Test and New Plan

    By Guest Keith N, March 4, 1999
    • 5 replies
    • 2.1k views
    • 
    • mwyatt
    • March 10, 1999

30. Amended Schedule B/SB

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

31. Reduction of Early Retirement Benefit

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

32. Looking for tables

    By Guest mparker2028, March 17, 2005
    • 4 replies
    • 2.1k views
    • 
    • david rigby
    • March 17, 2005

33. Funding Election Form Requirement

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

34. EA Topics

    By FAPInJax, April 10, 2008
    • 4 replies
    • 2.1k views
    • 
    • mwyatt
    • April 14, 2008

35. Automatic Approval for Change in Valuation Date

    By Guest pm01, August 24, 2006
    • 8 replies
    • 2.1k views
    • 
    • AndyH
    • August 30, 2006

36. Cash Balance plan vesting & IRC section 411(a)(4)(A)

    By AdKu, August 18, 2016   

    • cash balance plan vesting
    • irc section 411(a)(4)(a)
    • 16 replies
    • 2.1k views
    • 
    • Mike Preston
    • March 15, 2017

37. 5500 for terminated plan without Schedule B

    By AndyH, July 8, 2002
    • 6 replies
    • 2.1k views
    • 
    • mwyatt
    • July 16, 2002

38. 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

39. Sole proprietor non-deductible contributions

    By SoCalActuary, June 18, 2004
    • 3 replies
    • 2.1k views
    • 
    • Blinky the 3-eyed Fish
    • June 18, 2004

40. Sole Prop/S-Corp & DB Contribution

    By flosfur, January 16, 2007
    • 4 replies
    • 2.1k views
    • 
    • SoCalActuary
    • January 17, 2007

41. Service with Unrelated Employer

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

42. 415 Limit Annual Benefit Present Value

    By JAY21, August 31, 2007
    • 9 replies
    • 2.1k views
    • 
    • Mike Preston
    • September 4, 2007

43. Benefit Calculation Program?

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

44. Pension Plan vs. Taxable Account

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

45. University employee participates in ERISA 403(b) and also has self-emp

    By MR, November 22, 2000
    • 4 replies
    • 2.1k views
    • 
    • AndyH
    • November 28, 2000

46. PBGC coverage on termination

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

47. PBGC lump sum, 411(d)(6)

    By Gary, June 18, 2001
    • 6 replies
    • 2.1k views
    • 
    • Gary
    • June 18, 2001

48. limitation years

    By Belgarath, February 13, 2002
    • 12 replies
    • 2.1k views
    • 
    • Mike Preston
    • February 15, 2002

49. Grandfathering Actuarial Equivalence

    By David MacLennan, May 9, 2003
    • 6 replies
    • 2.1k views
    • 
    • Mike Preston
    • May 13, 2003

50. What is the effective date for the DB(k)?

    By SteveH, August 28, 2006
    • 7 replies
    • 2.1k views
    • 
    • Guest
    • August 29, 2006