Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Plan Termination -- If adding a lump sum option for participants not in pay status may a different lookback month be used?

   By WestCoast, April 17, 2015   

   • lump sum
   • 417(e)
   • (and 2 more)

     Tagged with:

     • lump sum
     • 417(e)
     • anti-cutback
     • lookback month
   • 6 replies
   • 4.1k views
   • 
   • Andy the Actuary
   • May 5, 2015

2. Improper SSA Notifications

   By Effen, July 28, 2006
   • 6 replies
   • 1.6k views
   • 
   • david rigby
   • July 28, 2006

3. Is Recertification Necessary

   By Andy the Actuary, October 13, 2008
   • 6 replies
   • 1.5k views
   • 
   • Andy the Actuary
   • October 14, 2008

4. Vesting upon soft freeze

   By dmb, November 13, 2006
   • 6 replies
   • 5.3k views
   • 
   • Guest
   • November 24, 2006

5. DB DC Combination

   By Guest ICannotDiscloseMyIdentity, November 10, 2009
   • 6 replies
   • 1.5k views
   • 
   • David MacLennan
   • November 19, 2009

6. Sole Proprietorship Valuation

   By Blinky the 3-eyed Fish, March 5, 2003
   • 6 replies
   • 2.2k views
   • 
   • Blinky the 3-eyed Fish
   • March 7, 2003

7. Accumulated Reconciliation Account

   By FAPInJax, April 8, 2003
   • 6 replies
   • 1.5k views
   • 
   • MGB
   • April 9, 2003

8. Retiree notices for sponsor changing banks

   By abanky, July 27, 2010
   • 6 replies
   • 977 views
   • 
   • abanky
   • July 27, 2010

9. 1099 question

   By Pension RC, January 8, 2014
   • 6 replies
   • 1.8k views
   • 
   • masteff
   • January 8, 2014

10. Early Withdrawal Penalty

    By Pension RC, August 15, 2019
    • 6 replies
    • 1.9k views
    • 
    • Bri
    • August 19, 2019

11. Determination of Present Value of Accrued Benefit

    By MarZDoates, September 8, 2004
    • 6 replies
    • 4.9k views
    • 
    • SoCalActuary
    • September 12, 2004

12. Joint & 75% Option

    By Andy the Actuary, October 19, 2011
    • 6 replies
    • 1.5k views
    • 
    • SoCalActuary
    • October 31, 2011

13. DIsqualified Plan - Minimum Funding?

    By Lou S., January 4, 2017
    • 6 replies
    • 944 views
    • 
    • Lou S.
    • January 4, 2017

14. just in case sort of freeze amendments?!

    By justanotheradmin, March 4, 2024
    • 6 replies
    • 1.3k views
    • 
    • Effen
    • March 5, 2024

15. 412(i) plans subject to 415 for optional forms of benefit (e.g. lump s

    By Guest PC, September 29, 2000
    • 6 replies
    • 1.7k views
    • 
    • Guest
    • May 17, 2001

16. 415 High-3 Limit

    By JAY21, December 10, 2009
    • 6 replies
    • 1.2k views
    • 
    • JAY21
    • December 10, 2009

17. Election to Limit Plan Compensation

    By Blinky the 3-eyed Fish, February 14, 2003
    • 6 replies
    • 1.4k views
    • 
    • Belgarath
    • February 18, 2003

18. More fun with 415 questions

    By AndyH, October 12, 2005
    • 6 replies
    • 1.5k views
    • 
    • AndyH
    • October 14, 2005

19. WRERA Amendment

    By Dougsbpc, February 17, 2009
    • 6 replies
    • 3.1k views
    • 
    • SoCalActuary
    • February 17, 2009

20. 415 limits and amendment to freeze

    By Belgarath, October 12, 2005
    • 6 replies
    • 1.9k views
    • 
    • AndyH
    • October 12, 2005

21. Happy Holidays to all the Benefitslink gang!

    By Effen, December 24, 2014
    • 6 replies
    • 964 views
    • 
    • Belgarath
    • January 1, 2015

22. Hard-frozen top-heavy defined benefit plans

    By My 2 cents, January 26, 2016   

    • Hard-freezing average comp
    • 6 replies
    • 1.9k views
    • 
    • tymesup
    • February 17, 2016

23. Top Heavy COmbined Test DB/DC

    By emmetttrudy, April 6, 2010
    • 6 replies
    • 3k views
    • 
    • emmetttrudy
    • June 18, 2010

24. Accruals and Testing

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

25. More PPA Potholes

    By Andy the Actuary, December 29, 2008
    • 6 replies
    • 1.8k views
    • 
    • david rigby
    • December 31, 2008

26. Yea! Only one more 10/15 Form 5500 to go!

    By carrots, October 13, 2009
    • 6 replies
    • 1.2k views
    • 
    • carrots
    • October 14, 2009

27. Is late retirement a protected benefit?

    By EBECDC, July 27, 2018   

    • 411(d)(6)
    • protected benefit
    • (and 4 more)

      Tagged with:

      • 411(d)(6)
      • protected benefit
      • late retirement
      • delayed retirement
      • actuarial increase
      • optional form of benefit
    • 6 replies
    • 1.9k views
    • 
    • Calavera
    • July 31, 2018

28. Signature Block is misleading

    By Minutiae or not?, April 20, 2020
    • 6 replies
    • 954 views
    • 
    • AndyH
    • April 23, 2020

29. Schedule SB-Line 14 (FTAP)

    By JAY21, April 28, 2009
    • 6 replies
    • 1.4k views
    • 
    • Guest
    • May 20, 2009

30. EA-2 Examination takers: Question #45?

    By Guest Donkey Kong, November 3, 2000
    • 6 replies
    • 1.6k views
    • 
    • Guest
    • November 17, 2000

31. FAP Calc stumper...

    By Guest tomaney, March 27, 2002
    • 6 replies
    • 1.7k views
    • 
    • Guest
    • March 27, 2002

32. 5-year vesting?

    By tuni88, November 9, 2008
    • 6 replies
    • 3.1k views
    • 
    • ScottR
    • November 16, 2008

33. cash balance discrimination testing

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

34. 412i - the Next Generation ?

    By JAY21, April 21, 2004
    • 6 replies
    • 1.7k views
    • 
    • Guest
    • April 29, 2004

35. TH & Excluded EE's

    By Guest careful1, February 9, 2010
    • 6 replies
    • 1.1k views
    • 
    • Guest
    • February 11, 2010

36. QJSA & Divorce

    By Guest richt, January 7, 2002
    • 6 replies
    • 2.5k views
    • 
    • Guest
    • January 9, 2002

37. Social Security Offset situation

    By Gary, November 5, 2001
    • 6 replies
    • 2.2k views
    • 
    • RCK
    • November 15, 2001

38. error in MRD payment calculation

    By Guest newFSA, July 24, 2008
    • 6 replies
    • 2.2k views
    • 
    • Guest
    • August 22, 2008

39. Use of Full Yield Curve

    By Dougsbpc, December 11, 2009
    • 6 replies
    • 2k views
    • 
    • Effen
    • December 16, 2009

40. Cash Balance Plan

    By JAY21, February 17, 2009
    • 6 replies
    • 2.2k views
    • 
    • AndyH
    • February 18, 2009

41. non-qualified defined benefit plan

    By abanky, December 11, 2009
    • 6 replies
    • 1.9k views
    • 
    • XTitan
    • December 15, 2009

42. ASPPA and Linkedin

    By ubermax, January 15, 2012
    • 6 replies
    • 1.5k views
    • 
    • ubermax
    • January 17, 2012

43. Notice of Annuity - Single Premium Group Annuity Ongoing Plan

    By SRM, August 27, 2007
    • 6 replies
    • 1.6k views
    • 
    • AndyH
    • August 28, 2007

44. AFTAP and termination

    By Guest RBlaine, December 4, 2008
    • 6 replies
    • 1.6k views
    • 
    • Mike Preston
    • December 29, 2008

45. RMD from Segregated DB Assets

    By carrots, September 14, 2012
    • 6 replies
    • 1.5k views
    • 
    • carrots
    • September 17, 2012

46. FAS 158 Accounting small plan

    By HiVi, March 11, 2009
    • 6 replies
    • 1.2k views
    • 
    • david rigby
    • March 12, 2009

47. Suspension of Benefits question

    By Griswold, February 21, 2018
    • 6 replies
    • 1.6k views
    • 
    • ERISAAPPLE
    • February 26, 2018

48. 415(b) Maximum paid after social security retirement age

    By Guest Marino13, November 4, 2002
    • 6 replies
    • 1.7k views
    • 
    • Blinky the 3-eyed Fish
    • November 5, 2002

49. Does anybody super-integrate CB plans?

    By Bri, December 13, 2022
    • 6 replies
    • 724 views
    • 
    • Bill Presson
    • December 15, 2022

50. Actuarial valuation

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