Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. MAP-21 Stabilization Interest Rates

   By Andy the Actuary, November 11, 2013
   • 3 replies
   • 1.6k views
   • 
   • tymesup
   • November 13, 2013

2. Cash Basis Corp with a DB plan

   By John Feldt ERPA CPC QPA, November 12, 2013   

   • deduction timing
   • cash basis
   • 1 reply
   • 1.2k views
   • 
   • Lou S.
   • November 12, 2013

3. Estimating individual annual cost in pension plan

   By TPApril, November 12, 2013
   • 2 replies
   • 1.1k views
   • 
   • TPApril
   • November 12, 2013

4. Actuarial Assumptions and Post-Retirement Age Increases

   By mal, November 11, 2013
   • 2 replies
   • 1.8k views
   • 
   • My 2 cents
   • November 12, 2013

5. Coverage Testing Frozen Plan

   By Guest mcfeldman, November 11, 2013   

   • coverage
   • soft freeze
   • (and 1 more)

     Tagged with:

     • coverage
     • soft freeze
     • excludable employees
   • 0 replies
   • 1.4k views
   • 
   • Guest
   • November 11, 2013

6. Spouse Waiver - Spouse out of Country

   By Hojo, November 8, 2013
   • 4 replies
   • 1.5k views
   • 
   • Hojo
   • November 11, 2013

7. 415 Lump Sum Basic

   By retbenser, November 8, 2013
   • 6 replies
   • 1.8k views
   • 
   • ubermax
   • November 8, 2013

8. MRD from defined benefit plan

   By Pension RC, November 7, 2013
   • 4 replies
   • 2.3k views
   • 
   • Calavera
   • November 8, 2013

9. Cash Balance Safe Harbor Interest Rates

   By Guest D.W., November 1, 2013
   • 4 replies
   • 2.3k views
   • 
   • My 2 cents
   • November 7, 2013

10. pbgc substantial owner question

    By k man, November 4, 2013
    • 7 replies
    • 2.7k views
    • 
    • Rball4
    • November 5, 2013

11. Am I reading the 415(b) regs correctly

    By Belgarath, November 4, 2013
    • 4 replies
    • 1.3k views
    • 
    • Calavera
    • November 4, 2013

12. Frozen Traditional Benefit in Cash Balance Plan - Need to Count Comp from Later Years?

    By Übernerd, November 4, 2013   

    • Cash Balance Plans
    • Defined Benefit Plans
    • (and 1 more)

      Tagged with:

      • Cash Balance Plans
      • Defined Benefit Plans
      • Compensation
    • 2 replies
    • 1.4k views
    • 
    • Übernerd
    • November 4, 2013

13. Earning a Future Benefit after Being Paid the 415 Lump Sum Limit

    By Pension RC, October 27, 2013   

    • 415 Lump Sum Limit
    • 5 replies
    • 1.4k views
    • 
    • Calavera
    • October 29, 2013

14. Disqualified Plan, Not-For-Profit

    By Rball4, October 23, 2013
    • 3 replies
    • 1.8k views
    • 
    • mbozek
    • October 25, 2013

15. 415 lump sum and colas on comp limit

    By Draper55, October 24, 2013
    • 1 reply
    • 861 views
    • 
    • Andy the Actuary
    • October 25, 2013

16. PBGC Plan Term - Impact of Plan Term Being Revoked

    By JAY21, October 21, 2013
    • 2 replies
    • 1.1k views
    • 
    • chc93
    • October 22, 2013

17. Cash Balance Plan Term - Interest Crediting Rate

    By Hojo, October 18, 2013
    • 5 replies
    • 3.6k views
    • 
    • Hojo
    • October 18, 2013

18. Plan Termination - Annuity Purchases

    By JAY21, September 24, 2013   

    • Deferred Annuity Requirements
    • 8 replies
    • 6.6k views
    • 
    • ombskid
    • October 17, 2013

19. September 2013 30-year TSR rate and September 2013 Minimum Present Value Segment Rates under IRC 417(e)(3)(D)

    By gle318612, October 15, 2013   

    • Interest rates
    • 2 replies
    • 2.3k views
    • 
    • quinnfield
    • October 17, 2013

20. Contribution date

    By retbenser, September 11, 2013
    • 14 replies
    • 2.8k views
    • 
    • pkfountain
    • October 14, 2013

21. Is Contribution ever deductible?

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

22. plan conversion

    By thepensionmaven, October 12, 2013
    • 1 reply
    • 897 views
    • 
    • Andy the Actuary
    • October 12, 2013

23. Frozen DB Plan - early retirement window

    By Guest ERISAk, October 7, 2013
    • 11 replies
    • 3k views
    • 
    • ubermax
    • October 8, 2013

24. Negative PV of S/F Installments

    By Guest raintrain19, September 27, 2013
    • 20 replies
    • 3.5k views
    • 
    • Guest
    • October 7, 2013

25. Frozen Cash Balance?

    By justanotheradmin, October 3, 2013   

    • Cash Balance
    • Amendment
    • (and 2 more)

      Tagged with:

      • Cash Balance
      • Amendment
      • frozen
      • freeze
    • 5 replies
    • 2.2k views
    • 
    • Effen
    • October 4, 2013

26. Earned Income

    By nancy, October 1, 2013
    • 4 replies
    • 1.4k views
    • 
    • John Feldt ERPA CPC QPA
    • October 3, 2013

27. Effective Interest Rate

    By Pension RC, October 1, 2013
    • 12 replies
    • 4.7k views
    • 
    • My 2 cents
    • October 2, 2013

28. What to do about DB plans? A Not-for-Profit Corp is acquiring 2 other Not-For-Profit facilities, one is a County facility.

    By katieinny, September 24, 2013   

    • Can we refuse the DB plans?
    • 4 replies
    • 1k views
    • 
    • katieinny
    • September 25, 2013

29. Life Expectancy on DB RMDs

    By Young Curmudgeon, September 20, 2013
    • 7 replies
    • 1.6k views
    • 
    • Effen
    • September 21, 2013

30. DB plan distribution miscalculation

    By pcbenefits007, September 20, 2013
    • 1 reply
    • 1k views
    • 
    • Andy the Actuary
    • September 20, 2013

31. Another contribution due date question

    By AndyH, September 12, 2013
    • 8 replies
    • 3.6k views
    • 
    • AndyH
    • September 13, 2013

32. Highest Age to Start DB Plan

    By Pension RC, September 8, 2013
    • 7 replies
    • 1.2k views
    • 
    • FAPInJax
    • September 13, 2013

33. Assumed Retirement Age for participant beyond NRA

    By dmb, September 11, 2013
    • 4 replies
    • 1.2k views
    • 
    • Guest
    • September 11, 2013

34. Two wives...one retirement benefit

    By mal, September 10, 2013   

    • Participant married twice
    • 7 replies
    • 3.2k views
    • 
    • MoJo
    • September 11, 2013

35. Funding for a Single Life Annuity

    By Pension RC, July 21, 2013
    • 7 replies
    • 2.4k views
    • 
    • Draper55
    • September 11, 2013

36. 436 Prohibited Payment

    By Guest raintrain19, September 9, 2013
    • 1 reply
    • 1.4k views
    • 
    • Guest
    • September 10, 2013

37. To Sue or Not To Sue, Oh Yeah?

    By Andy the Actuary, September 5, 2013
    • 2 replies
    • 1.1k views
    • 
    • jpod
    • September 6, 2013

38. 404(a)(7)

    By Andy the Actuary, August 23, 2013
    • 9 replies
    • 2.3k views
    • 
    • ubermax
    • September 3, 2013

39. Mortality Table

    By Pension RC, September 1, 2013
    • 3 replies
    • 1.1k views
    • 
    • Effen
    • September 3, 2013

40. One day plan funding

    By SoCalActuary, January 4, 2013
    • 4 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • August 30, 2013

41. Application of Balances After Plan Termination?

    By Pension RC, August 29, 2013
    • 2 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • August 30, 2013

42. ER Subsidy On Plan Termination

    By Andy the Actuary, August 23, 2013
    • 3 replies
    • 1.3k views
    • 
    • Rball4
    • August 27, 2013

43. Another 11(g) Amendment question

    By Trekker, August 27, 2013
    • 0 replies
    • 908 views
    • 
    • Trekker
    • August 27, 2013

44. 417(e) rates

    By Belgarath, August 26, 2013
    • 5 replies
    • 3.4k views
    • 
    • chc93
    • August 27, 2013

45. Defined benefits plan for a grantor trust

    By Guest Jpsket, August 23, 2013
    • 3 replies
    • 1.7k views
    • 
    • K2retire
    • August 23, 2013

46. Minimum Distribution Rules/Incidental Death Benefit

    By My 2 cents, August 23, 2013   

    • Pre-retirement death benefit
    • 0 replies
    • 1.6k views
    • 
    • My 2 cents
    • August 23, 2013

47. Schedule B and SB signature

    By mphs77, August 23, 2013
    • 2 replies
    • 1.1k views
    • 
    • mphs77
    • August 23, 2013

48. 3rd segment rate for averaging assets

    By My 2 cents, August 21, 2013   

    • What are people doing?
    • 4 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • August 22, 2013

49. Accruals and Testing

    By retbenser, August 15, 2013
    • 6 replies
    • 1.4k views
    • 
    • BG5150
    • August 15, 2013

50. 415 limit for frozen plan

    By Calavera, August 9, 2013   

    • 415
    • frozen plan
    • 8 replies
    • 4.8k views
    • 
    • Calavera
    • August 14, 2013