Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. excluding employees who opt for "no benefits"

   By Guest cbclark, August 15, 2011
   • 6 replies
   • 2k views
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   • Guest
   • August 16, 2011

2. Average Benefit Percentage Test Involving a Frozen DB Plan

   By LIBOR, August 2, 2004
   • 4 replies
   • 2k views
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   • LIBOR
   • August 3, 2004

3. Loan from contribution

   By SSRRS, April 19, 2024
   • 11 replies
   • 2k views
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   • SSRRS
   • May 2, 2024

4. 415 Compensation Limit for participant with less than 10 years of service

   By ac, October 20, 2004
   • 3 replies
   • 2k views
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   • Guest
   • October 21, 2004

5. Life Insurance BRF Issue

   By mwyatt, March 2, 2006
   • 5 replies
   • 2k views
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   • AndyH
   • March 3, 2006

6. Is a retroactive annuity payment a protected benefit?

   By Guest ethompson, May 20, 2004
   • 4 replies
   • 2k views
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   • Guest
   • October 16, 2007

7. Multiple Annuity Starting Date for 415

   By ac, June 14, 2006
   • 5 replies
   • 2k views
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   • Blinky the 3-eyed Fish
   • June 15, 2006

8. K-1 Income/Guaranteed Payments

   By JAY21, September 9, 2014   

   • Payments reduced by Contrib ?
   • 1 reply
   • 2k views
   • 
   • Bird
   • September 9, 2014

9. 415 limits precision

   By FAPInJax, November 12, 2003
   • 13 replies
   • 2k views
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   • Mike Preston
   • November 13, 2003

10. plan terminated in 1978 - annuity contract issues dividend - who gets

    By JanetM, December 19, 2002
    • 12 replies
    • 2k views
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    • mbozek
    • December 20, 2002

11. Contribution Deductibility Question

    By metsfan026, March 10, 2022
    • 10 replies
    • 2k views
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    • C. B. Zeller
    • March 14, 2022

12. DB/DC Combo 404(a)(7) limits and non-Roth after-tax contributions

    By Guest hk73, June 26, 2014
    • 4 replies
    • 2k views
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    • Guest
    • June 26, 2014

13. Suppose the IRS decides to use the SOA mortality tables

    By My 2 cents, January 22, 2015   

    • Funding and lump sums
    • 4 replies
    • 2k views
    • 
    • Effen
    • January 23, 2015

14. Cash Balance Plan

    By Medusa, April 16, 2008
    • 8 replies
    • 2k views
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    • Medusa
    • April 22, 2008

15. Excluding Employees Who Express Desire Not to Particiate

    By Guest sammy, November 22, 2000
    • 3 replies
    • 2k views
    • 
    • Guest
    • November 27, 2000

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

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

17. Participant won't cash pension checks - Representative Payee?

    By Effen, June 22, 2004
    • 2 replies
    • 2k views
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    • Guest
    • June 22, 2004

18. PEP Lump Sum Question

    By Guest LarryD, May 22, 2008
    • 8 replies
    • 2k views
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    • Mike Preston
    • May 23, 2008

19. Excess Death Benefit

    By goldtpa, April 6, 2007
    • 0 replies
    • 2k views
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    • goldtpa
    • April 6, 2007

20. 204(h) Notice mailing date ?

    By Guest hyper, October 26, 2005
    • 3 replies
    • 2k views
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    • Guest
    • October 27, 2005

21. FAS 158 - Assets exceeding PBO

    By AndyH, May 24, 2007
    • 4 replies
    • 2k views
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    • AndyH
    • June 8, 2007

22. Cash Balance question for Richard

    By Gary, June 16, 1999
    • 1 reply
    • 2k views
    • 
    • richard
    • June 21, 1999

23. terminating plan - election form content and timing question

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

24. Reconciliation Account

    By Guest Texas_Acty, May 10, 2006
    • 6 replies
    • 2k views
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    • david rigby
    • May 11, 2006

25. 404(a)(7)

    By Guest erepper, October 22, 2007
    • 3 replies
    • 2k views
    • 
    • John Feldt ERPA CPC QPA
    • October 23, 2007

26. Bonding or Other Escrow Vehicles for Restricted Employees

    By Guest David M, April 2, 2002
    • 7 replies
    • 2k views
    • 
    • Blinky the 3-eyed Fish
    • June 25, 2003

27. RMD for Annuity + Partial Lump Sum

    By Übernerd, August 7, 2015   

    • RMD
    • lump sum
    • (and 1 more)

      Tagged with:

      • RMD
      • lump sum
      • annuity
    • 2 replies
    • 2k views
    • 
    • Übernerd
    • August 10, 2015

28. FASB valuation method

    By FAPInJax, March 25, 2002
    • 4 replies
    • 2k views
    • 
    • MGB
    • March 26, 2002

29. New EA #'s required 4/1/99 - has anyone received their # yet?

    By Lorraine Dorsa, March 31, 1999
    • 9 replies
    • 2k views
    • 
    • Guest
    • April 13, 1999

30. FAS 87 / 88 Worksheets

    By david rigby, February 10, 2000
    • 1 reply
    • 2k views
    • 
    • Guest
    • February 10, 2000

31. PPA Lump Sum Segment Rates

    By dmb, August 23, 2011
    • 3 replies
    • 2k views
    • 
    • david rigby
    • August 23, 2011

32. DB/MP Deduction Limit

    By Guest rkaplan, August 31, 1999
    • 6 replies
    • 2k views
    • 
    • Guest
    • September 29, 1999

33. When does a plan become covered by PBGC

    By Guest RBlaine, February 18, 2009
    • 6 replies
    • 2k views
    • 
    • WDIK
    • February 19, 2009

34. S Corp establishing a DB plan for corporate owners to avoid capital ga

    By KJohnson, May 18, 2000
    • 1 reply
    • 2k views
    • 
    • Lorraine Dorsa
    • May 22, 2000

35. What Is Quarterly Contribution

    By Andy the Actuary, June 23, 2009
    • 5 replies
    • 2k views
    • 
    • Mike Preston
    • July 2, 2009

36. retroactive annuity start date

    By Gary, April 17, 2012
    • 2 replies
    • 2k views
    • 
    • Gary
    • June 20, 2012

37. most valuable accrual rates

    By Gary, April 20, 2012
    • 5 replies
    • 2k views
    • 
    • SoCalActuary
    • April 23, 2012

38. the Year 2000 problem and DB plans

    By Guest glevins1, December 5, 1998
    • 1 reply
    • 2k views
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    • Lorraine Dorsa
    • December 7, 1998

39. Early Retirement

    By Alonzo, January 5, 1999
    • 2 replies
    • 2k views
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    • david rigby
    • January 6, 1999

40. PEFA 2004 Amendment

    By JButtrick, October 25, 2006
    • 6 replies
    • 2k views
    • 
    • Guest
    • December 11, 2006

41. Reentry into Frozen Plan

    By Guest jy12443, June 12, 2006
    • 1 reply
    • 2k views
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    • david rigby
    • June 13, 2006

42. transfer of defined benefit plan assets to defined contribution plan

    By Guest JBeck, January 31, 2000
    • 0 replies
    • 2k views
    • 
    • Guest
    • January 31, 2000

43. use of EGTRRA 401(a)(17) limit in frozen DB Plan

    By EGB, February 22, 2002
    • 6 replies
    • 2k views
    • 
    • EGB
    • February 25, 2002

44. Participant paid from wrong plan in Master Trust

    By Guest gerry326, January 10, 2005
    • 3 replies
    • 2k views
    • 
    • Guest
    • January 12, 2005

45. Life Insurance in DB plan

    By Guest DCquestioner, November 21, 2008
    • 4 replies
    • 2k views
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    • ScottR
    • November 24, 2008

46. Excluding NHCE from a DB Plan

    By emmetttrudy, November 27, 2012
    • 11 replies
    • 2k views
    • 
    • SoCalActuary
    • November 29, 2012

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

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

48. Plan did not learn of death until 5 years later...What effect on distribution to a beneficiary?

    By mal, December 2, 2004
    • 6 replies
    • 2k views
    • 
    • AndyH
    • December 6, 2004

49. 415(c) limit

    By Guest bill mahoney, December 14, 2000
    • 1 reply
    • 2k views
    • 
    • Guest
    • December 15, 2000

50. MASD and 100% of Comp Limit

    By RLR, March 12, 2020
    • 8 replies
    • 2k views
    • 
    • cathyw
    • September 12, 2022