Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Asset Smoothing Methods

   By david rigby, October 8, 2001
   • 4 replies
   • 2k views
   • 
   • GBurns
   • October 13, 2001

2. How can we find missing beneficiaries (life insurance and defined bene

   By Guest B Husani, November 30, 1999
   • 3 replies
   • 2k views
   • 
   • david rigby
   • December 2, 1999

3. COL percentage history for 415 dollar limit.

   By Guest WareJK, January 24, 1999
   • 2 replies
   • 2k views
   • 
   • david rigby
   • January 30, 1999

4. Accrued Benefit - Late Retirement

   By JBones, February 15, 2011
   • 5 replies
   • 2k views
   • 
   • SoCalActuary
   • April 19, 2011

5. Should I defer at age 65? Deadline coming fast...

   By Guest RobertKnox, April 16, 2014
   • 6 replies
   • 2k views
   • 
   • Guest
   • April 17, 2014

6. Interpretation of Plan's assumptions to calculate lump sums

   By Gary, November 14, 2000
   • 2 replies
   • 2k views
   • 
   • Gary
   • November 15, 2000

7. rollover into 401(k) plan

   By Guest cculhane, December 21, 1999
   • 2 replies
   • 2k views
   • 
   • Guest
   • December 22, 1999

8. Voluntary/Mandatory Contributions

   By Guest SCHAEFM2, May 14, 2003
   • 3 replies
   • 2k views
   • 
   • mwyatt
   • May 15, 2003

9. PBGC Form 10 Waiver

   By AndyH, June 19, 2012
   • 4 replies
   • 2k views
   • 
   • AndyH
   • June 19, 2012

10. PPA 430 Valuation - Lump Sum PBGC

    By Andy the Actuary, October 7, 2008
    • 3 replies
    • 2k views
    • 
    • Andy the Actuary
    • October 15, 2008

11. Tax Max under IRC 404(a)(1)(D)

    By Guest meggie, August 3, 2001
    • 3 replies
    • 2k views
    • 
    • david rigby
    • August 3, 2001

12. short plan year

    By Gary, January 13, 2011
    • 4 replies
    • 2k views
    • 
    • Effen
    • January 14, 2011

13. FASB-What triggers this to be required?

    By Guest erepper, March 11, 2005
    • 4 replies
    • 2k views
    • 
    • AndyH
    • March 11, 2005

14. Can There Be In-Service Distributions From A Cash Balance Plan?

    By metsfan026, January 11, 2022
    • 7 replies
    • 2k views
    • 
    • Effen
    • January 12, 2022

15. Eligibility provision

    By SSRRS, September 15, 2021
    • 20 replies
    • 2k views
    • 
    • SSRRS
    • July 16, 2025

16. terminating plan - election form content and timing question

    By mariemonroe, February 6, 2009
    • 5 replies
    • 2k views
    • 
    • Effen
    • February 6, 2009

17. CASH BALANCE INTEREST CREDITS - CORBEL DOC

    By AndyH, July 2, 2010
    • 11 replies
    • 2k views
    • 
    • david rigby
    • July 6, 2010

18. 417(e) phase in for new plans?

    By Guest Philip2, April 30, 2008
    • 4 replies
    • 2k views
    • 
    • mwyatt
    • May 2, 2008

19. Continuing Education requirement for EAs

    By dmb, June 5, 2009
    • 5 replies
    • 2k views
    • 
    • Guest
    • June 8, 2009

20. New Plan for S-corp

    By Guest DCquestioner, October 30, 2008
    • 12 replies
    • 2k views
    • 
    • J Simmons
    • November 4, 2008

21. cash balance discrimination testing

    By dmb, November 20, 2002
    • 6 replies
    • 2k views
    • 
    • dmb
    • November 21, 2002

22. Problems with Takeover Business

    By Below Ground, October 26, 2006
    • 9 replies
    • 2k views
    • 
    • Mike Preston
    • October 31, 2006

23. Which mortality table for 2007 lump sums?

    By tuni88, January 21, 2007
    • 13 replies
    • 2k views
    • 
    • FAPInJax
    • February 21, 2007

24. 436 bifurcation question

    By AndyH, May 7, 2012
    • 5 replies
    • 2k views
    • 
    • Guest
    • May 9, 2012

25. December 2010 FASB Discount Rates

    By Andy the Actuary, December 28, 2010
    • 5 replies
    • 2k views
    • 
    • Effen
    • January 12, 2011

26. Listing of DB Pension Plan Sponsors

    By Gary, December 13, 1998
    • 2 replies
    • 2k views
    • 
    • Guest
    • December 18, 1998

27. Lump sum changed from PBGC rates to 120% PBGC rates

    By Gary, July 19, 2000
    • 1 reply
    • 2k views
    • 
    • Guest
    • July 19, 2000

28. Quarterly Interest Charge for EOY Vals under PPA

    By JBones, November 5, 2009
    • 3 replies
    • 2k views
    • 
    • FAPInJax
    • November 6, 2009

29. Non-discrimination testing for a controlled group where each member sp

    By Guest, August 8, 2000
    • 1 reply
    • 2k views
    • 
    • Guest
    • August 8, 2000

30. Chaning Normal Retirement Age? (Time-Sensitive)

    By Übernerd, May 16, 2006
    • 9 replies
    • 2k views
    • 
    • Übernerd
    • May 22, 2006

31. Cash Balance & Pension Equity Plans

    By Chester, April 5, 1999
    • 6 replies
    • 2k views
    • 
    • richard
    • April 22, 1999

32. Method or Assumption

    By Effen, June 16, 2010
    • 4 replies
    • 2k views
    • 
    • My 2 cents
    • June 16, 2010

33. Options for funds transferred to a QRP following overfunded DB plan termination?

    By kmhaab, February 14, 2024
    • 3 replies
    • 2k views
    • 
    • Effen
    • February 15, 2024

34. Actuarial valuation

    By Gary, September 29, 2010
    • 6 replies
    • 2k views
    • 
    • John Feldt ERPA CPC QPA
    • January 12, 2011

35. MAP21 and PBGC

    By Calavera, August 20, 2012
    • 8 replies
    • 2k views
    • 
    • Calavera
    • August 30, 2012

36. Effective Interest Rate -- Lump Sum

    By Andy the Actuary, October 23, 2008
    • 5 replies
    • 2k views
    • 
    • tymesup
    • October 24, 2008

37. In-service Withdrawals at Age 62 and Early Retirement Subsidies

    By ERISAAPPLE, August 27, 2018
    • 9 replies
    • 2k views
    • 
    • ERISAAPPLE
    • September 5, 2018

38. questions regarding defined benefits for a company

    By Guest MaryMary, February 24, 1999
    • 4 replies
    • 2k views
    • 
    • Larry M
    • February 26, 1999

39. Combined DB/DC & 404 Deduction

    By Guest cngriffin, March 10, 1999
    • 3 replies
    • 2k views
    • 
    • david rigby
    • March 12, 1999

40. owner employee within controlled group

    By Guest meggie, April 1, 2002
    • 7 replies
    • 2k views
    • 
    • AndyH
    • April 4, 2002

41. Meaningful Benefit?

    By Guest guppy, September 3, 2003
    • 3 replies
    • 2k views
    • 
    • Guest
    • September 4, 2003

42. Cash Balance Plans RMDs and SOBs

    By Guest jpadavic, November 12, 2012
    • 1 reply
    • 2k views
    • 
    • Mike Preston
    • November 13, 2012

43. Actuarial Outsourcing

    By david rigby, January 31, 2006
    • 3 replies
    • 2k views
    • 
    • david rigby
    • February 2, 2006

44. Definition of Employee

    By flosfur, November 7, 2003
    • 10 replies
    • 2k views
    • 
    • Mike Preston
    • November 9, 2003

45. DB/DC max combined limits (One Participant)

    By Guest BuffaloT, July 2, 2007
    • 10 replies
    • 2k views
    • 
    • Mike Preston
    • July 5, 2007

46. underpayment of lump sum

    By Gary, July 13, 1999
    • 1 reply
    • 2k views
    • 
    • david rigby
    • July 14, 1999

47. Legislation re calculation of lump sum benefit

    By MarZDoates, November 11, 2004
    • 12 replies
    • 2k views
    • 
    • mwyatt
    • January 6, 2005

48. SS PIA Estimate

    By Gary, March 7, 2000
    • 1 reply
    • 2k views
    • 
    • mwyatt
    • March 7, 2000

49. Reduction of benefit payable at age 65 (NRA)?

    By Gary, May 21, 2001
    • 5 replies
    • 2k views
    • 
    • Guest
    • May 25, 2001

50. In-kind contribution to DB plan

    By Guest Michael Spaid, May 19, 1999
    • 3 replies
    • 2k views
    • 
    • Guest
    • June 9, 1999