Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. IRC 436 restrictions or 110% test restrictions. Which come first?

   By dmb, March 4, 2013
   • 6 replies
   • 2.4k views
   • 
   • SoCalActuary
   • March 5, 2013

2. Lumps Sums to Retirees

   By nancy, March 1, 2013
   • 3 replies
   • 1k views
   • 
   • david rigby
   • March 2, 2013

3. boy val normal cost late retirement

   By Draper55, February 28, 2013
   • 4 replies
   • 1.2k views
   • 
   • chc93
   • March 1, 2013

4. Change in definition of Actuarial Equivalence

   By John Feldt ERPA CPC QPA, February 28, 2013
   • 4 replies
   • 1.8k views
   • 
   • Mike Preston
   • February 28, 2013

5. Plan Compensation

   By retbenser, February 27, 2013
   • 1 reply
   • 952 views
   • 
   • SoCalActuary
   • February 27, 2013

6. Restricted Distributions to HCEs

   By JAY21, February 21, 2013   

   • What if there are no NHCEs
   • 4 replies
   • 1.8k views
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   • Mike Preston
   • February 25, 2013

7. Annuities as Investments - Plan Funding

   By Rob P, February 25, 2013
   • 4 replies
   • 1.1k views
   • 
   • david rigby
   • February 25, 2013

8. Who should employee talk to about legality of a DB plan?

   By Guest CuriousEmployee, February 12, 2013
   • 16 replies
   • 2.2k views
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   • Guest
   • February 25, 2013

9. Is a DB plan best for my situation?

   By Guest confused, February 14, 2013
   • 8 replies
   • 1.3k views
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   • JAY21
   • February 20, 2013

10. PPA Full Yield Curve

    By dmb, February 20, 2013
    • 6 replies
    • 3.1k views
    • 
    • dmb
    • February 20, 2013

11. Cash Balance Funding - SB

    By cohendrake, February 18, 2013
    • 2 replies
    • 1.4k views
    • 
    • ubermax
    • February 19, 2013

12. MAP-21 Interest Rates For 2013

    By Andy the Actuary, December 20, 2012
    • 25 replies
    • 6k views
    • 
    • Andy the Actuary
    • February 19, 2013

13. Can Participant Waive Life Insurance?

    By Dennis Povloski, February 18, 2013
    • 2 replies
    • 1.2k views
    • 
    • david rigby
    • February 18, 2013

14. Trust Beneficiaries Want Remainder of 10 year DB Annuity Directly Paid

    By Guest mmaggs, February 7, 2013
    • 6 replies
    • 1.3k views
    • 
    • Guest
    • February 18, 2013

15. Highly Compensated Former Employee and Plan Term

    By CarolineK, February 13, 2013
    • 18 replies
    • 1.8k views
    • 
    • Andy the Actuary
    • February 15, 2013

16. Change in Actuarial Equivalent Assumption

    By retbenser, February 14, 2013
    • 4 replies
    • 5.3k views
    • 
    • Mike Preston
    • February 15, 2013

17. Top 25 lump sum restrictions

    By YankeeFan, February 15, 2013
    • 4 replies
    • 6.5k views
    • 
    • Mike Preston
    • February 15, 2013

18. rolling over annuity payments

    By RLR, February 6, 2013
    • 12 replies
    • 2.7k views
    • 
    • Mike Preston
    • February 13, 2013

19. If lump sum lowers AFTAP below 80%?

    By Guest GMP, February 13, 2013
    • 4 replies
    • 1.6k views
    • 
    • david rigby
    • February 13, 2013

20. PVAB for Deceased Participant After Commencement of RMD

    By §#$%!, February 11, 2013
    • 3 replies
    • 1.5k views
    • 
    • SoCalActuary
    • February 11, 2013

21. Amending Plan to stop accruals at NRA

    By dmb, February 5, 2013
    • 6 replies
    • 1.3k views
    • 
    • dmb
    • February 6, 2013

22. Combined Plan Max & EGTRRA's New Excise Tax Rules

    By LIBOR, June 28, 2004
    • 8 replies
    • 2.8k views
    • 
    • Hokielady
    • February 5, 2013

23. PBGC Coverage - Affiliated Service Group

    By Effen, February 1, 2013
    • 5 replies
    • 1.5k views
    • 
    • Effen
    • February 3, 2013

24. pension deductions and controlled group

    By Gary, January 31, 2013
    • 0 replies
    • 1k views
    • 
    • Gary
    • January 31, 2013

25. Top Heavy minimum exceeds 415

    By Guest RRO, January 29, 2013
    • 11 replies
    • 1.2k views
    • 
    • Lou S.
    • January 30, 2013

26. Election to change distribution form

    By 7806akp, January 22, 2013
    • 3 replies
    • 2.2k views
    • 
    • david rigby
    • January 22, 2013

27. DB Nonspouse beneficiary

    By retbenser, January 21, 2013
    • 1 reply
    • 1.3k views
    • 
    • Effen
    • January 21, 2013

28. 415 lump sum limit

    By Pension RC, January 15, 2013
    • 3 replies
    • 2k views
    • 
    • Calavera
    • January 18, 2013

29. Annual Funding Notice

    By dmb, January 18, 2013   

    • Considering MAP-21
    • 2 replies
    • 1.4k views
    • 
    • SoCalActuary
    • January 18, 2013

30. ERISA 101(j) Notice due date for new plan

    By AndyH, January 18, 2013
    • 0 replies
    • 1.1k views
    • 
    • AndyH
    • January 18, 2013

31. FICA Taxable ?

    By Guest elg, January 10, 2013
    • 15 replies
    • 9.5k views
    • 
    • frizzyguy
    • January 17, 2013

32. Should ignore actuaries comments and still make a 2012 contribution?

    By Guest gshane, January 13, 2013   

    • dbf
    • overfunded
    • (and 2 more)

      Tagged with:

      • dbf
      • overfunded
      • qualified plan
      • tax penalties
    • 7 replies
    • 3.4k views
    • 
    • frizzyguy
    • January 17, 2013

33. Contributory DB Plan

    By JAY21, January 17, 2013   

    • Employee-Derived AB
    • 2 replies
    • 1.5k views
    • 
    • ubermax
    • January 17, 2013

34. Restrictions on Lump Sum Distributions to HCEs

    By Andy the Actuary, September 27, 2012
    • 4 replies
    • 2.6k views
    • 
    • SoCalActuary
    • January 10, 2013

35. Use of MAP-21 Rates for High-25 Restriction

    By KimberlyC, January 9, 2013   

    • MAP-21 Rates
    • High -25 restriction
    • 2 replies
    • 2.4k views
    • 
    • KimberlyC
    • January 9, 2013

36. Audit Cost

    By Guest Boruch, January 7, 2013
    • 1 reply
    • 1.3k views
    • 
    • david rigby
    • January 7, 2013

37. Terminated Plan Underfunded and one former owner is terminated

    By emmetttrudy, January 4, 2013
    • 1 reply
    • 1k views
    • 
    • Mike Preston
    • January 4, 2013

38. 415 Dollar Limit Increase

    By Dougsbpc, January 4, 2013
    • 1 reply
    • 1.1k views
    • 
    • Andy the Actuary
    • January 4, 2013

39. Cash Balance Plan - No Suspension of Benefits Notices Provided

    By Guest jpadavic, January 2, 2013
    • 1 reply
    • 1.3k views
    • 
    • SoCalActuary
    • January 3, 2013

40. Combined DB/DC plan

    By scarabrad, December 28, 2012
    • 11 replies
    • 2.3k views
    • 
    • AndyH
    • January 2, 2013

41. DB Required Minimum's

    By austin3515, January 2, 2013
    • 4 replies
    • 1.5k views
    • 
    • John Feldt ERPA CPC QPA
    • January 2, 2013

42. Age for 415 calc

    By RLR, January 2, 2013
    • 1 reply
    • 932 views
    • 
    • david rigby
    • January 2, 2013

43. plan conversion

    By thepensionmaven, December 28, 2012
    • 4 replies
    • 1.1k views
    • 
    • frizzyguy
    • December 31, 2012

44. 415 Compensation Limit

    By Andy the Actuary, December 29, 2012
    • 1 reply
    • 1.8k views
    • 
    • Mike Preston
    • December 29, 2012

45. Splitting a DB Plan into 2 Plans

    By Mister Met, November 14, 2012
    • 4 replies
    • 1.4k views
    • 
    • frizzyguy
    • December 28, 2012

46. Reversal of prior credit balance election

    By dmb, December 20, 2012
    • 1 reply
    • 3.8k views
    • 
    • Effen
    • December 20, 2012

47. Does a DB plan make sense here?

    By Spencer, December 17, 2012
    • 14 replies
    • 1.7k views
    • 
    • Andy the Actuary
    • December 20, 2012

48. Solo DB Situation

    By frizzyguy, November 29, 2012
    • 5 replies
    • 2.2k views
    • 
    • shERPA
    • December 20, 2012

49. Cash balance plan accrued benefit

    By Belgarath, December 17, 2012
    • 2 replies
    • 1.2k views
    • 
    • SoCalActuary
    • December 17, 2012

50. increasing allocation formula in document

    By Scuba 401, December 13, 2012
    • 4 replies
    • 1.3k views
    • 
    • Scuba 401
    • December 17, 2012