Defined Benefit Plans, Including Cash Balance

7,164 topics in this forum

1. Annuity conversion factors

   By Guest JM123, March 11, 2013   

   • UP-1984 Tables
   • 7 replies
   • 4k views
   • 
   • tymesup
   • March 12, 2013

2. Cash Balance Plan - Brain Cramp

   By mwyatt, February 19, 2013
   • 12 replies
   • 1.9k views
   • 
   • Draper55
   • March 11, 2013

3. 401(a)(26)-retiree only

   By Draper55, March 2, 2013
   • 5 replies
   • 1.4k views
   • 
   • SoCalActuary
   • March 11, 2013

4. Excess assets in DB Plan to go to Replacement Plan

   By cdavis25, February 28, 2013
   • 5 replies
   • 1.6k views
   • 
   • cdavis25
   • March 6, 2013

5. DB/DC Combination - Gateway Eligibility

   By emmetttrudy, March 4, 2013
   • 3 replies
   • 2.1k views
   • 
   • BG5150
   • March 5, 2013

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

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

7. Lumps Sums to Retirees

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

8. boy val normal cost late retirement

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

9. 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

10. Plan Compensation

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

11. Restricted Distributions to HCEs

    By JAY21, February 21, 2013   

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

12. Annuities as Investments - Plan Funding

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

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

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

14. Is a DB plan best for my situation?

    By Guest confused, February 14, 2013
    • 8 replies
    • 1.4k views
    • 
    • JAY21
    • February 20, 2013

15. PPA Full Yield Curve

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

16. Cash Balance Funding - SB

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

17. MAP-21 Interest Rates For 2013

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

18. Can Participant Waive Life Insurance?

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

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

    By Guest mmaggs, February 7, 2013
    • 6 replies
    • 1.4k views
    • 
    • Guest
    • February 18, 2013

20. Highly Compensated Former Employee and Plan Term

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

21. Change in Actuarial Equivalent Assumption

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

22. Top 25 lump sum restrictions

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

23. rolling over annuity payments

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

24. If lump sum lowers AFTAP below 80%?

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

25. PVAB for Deceased Participant After Commencement of RMD

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

26. Amending Plan to stop accruals at NRA

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

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

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

28. PBGC Coverage - Affiliated Service Group

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

29. pension deductions and controlled group

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

30. Top Heavy minimum exceeds 415

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

31. Election to change distribution form

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

32. DB Nonspouse beneficiary

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

33. 415 lump sum limit

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

34. Annual Funding Notice

    By dmb, January 18, 2013   

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

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

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

36. FICA Taxable ?

    By Guest elg, January 10, 2013
    • 15 replies
    • 9.6k views
    • 
    • frizzyguy
    • January 17, 2013

37. 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

38. Contributory DB Plan

    By JAY21, January 17, 2013   

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

39. Restrictions on Lump Sum Distributions to HCEs

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

40. 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

41. Audit Cost

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

42. Terminated Plan Underfunded and one former owner is terminated

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

43. 415 Dollar Limit Increase

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

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

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

45. Combined DB/DC plan

    By scarabrad, December 28, 2012
    • 11 replies
    • 2.4k views
    • 
    • AndyH
    • January 2, 2013

46. DB Required Minimum's

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

47. Age for 415 calc

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

48. plan conversion

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

49. 415 Compensation Limit

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

50. Splitting a DB Plan into 2 Plans

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