Defined Benefit Plans, Including Cash Balance

7,202 topics in this forum

1. Gateway Question for Floor Offset

   By AndyH, April 23, 2013
   • 2 replies
   • 1.6k views
   • 
   • DMcGovern
   • May 20, 2013

2. Valuing Previous Distributions

   By JBones, May 13, 2013
   • 1 reply
   • 1.1k views
   • 
   • Grendel77
   • May 14, 2013

3. Plan Amendment

   By Dougsbpc, May 10, 2013
   • 0 replies
   • 919 views
   • 
   • Dougsbpc
   • May 10, 2013

4. Waiver of Benefits

   By Madison71, May 8, 2013
   • 4 replies
   • 4.8k views
   • 
   • Doghouse
   • May 9, 2013

5. Pension buyout lump-sum rolled over and under 59 1/2

   By Florida1, May 1, 2013
   • 4 replies
   • 1.6k views
   • 
   • masteff
   • May 9, 2013

6. Variable Defined Benefit Plan

   By Rai401k, August 11, 2010
   • 13 replies
   • 4.1k views
   • 
   • david rigby
   • May 8, 2013

7. Can a Grandfathered Benefit Trump the QJSA Most-Valuable Rule?

   By Übernerd, May 7, 2013   

   • QJSA
   • Lump Sum
   • 0 replies
   • 1.8k views
   • 
   • Übernerd
   • May 7, 2013

8. Disclosure (benefit amounts/calculations) requirements

   By Belgarath, May 7, 2013
   • 6 replies
   • 2.4k views
   • 
   • Belgarath
   • May 7, 2013

9. Election to apply credit balance in excess of funding requirement

   By dmb, May 2, 2013
   • 2 replies
   • 1.3k views
   • 
   • tymesup
   • May 3, 2013

10. Cash Blance & First Year Deduction Limit

    By §#$%!, April 30, 2013
    • 2 replies
    • 1.3k views
    • 
    • FAPInJax
    • May 1, 2013

11. Ratio Percentage Test - Multiemployer Plan

    By luissaha, April 26, 2013
    • 0 replies
    • 1.1k views
    • 
    • luissaha
    • April 26, 2013

12. Frozen Cash Balance Plan

    By cohendrake, April 23, 2013   

    • church
    • 11 replies
    • 3.2k views
    • 
    • Grendel77
    • April 26, 2013

13. Small Pension Plan Audit Waiver Exemption Blown - what happens?

    By Benefits to all, April 26, 2013
    • 0 replies
    • 1.2k views
    • 
    • Benefits to all
    • April 26, 2013

14. Estate Payment Potential Issue

    By Guest mmaggs, April 24, 2013
    • 3 replies
    • 1.1k views
    • 
    • david rigby
    • April 26, 2013

15. Participation

    By ombskid, April 25, 2013
    • 4 replies
    • 1.1k views
    • 
    • ombskid
    • April 25, 2013

16. Here's My Story -- It's Sad But True

    By Andy the Actuary, April 21, 2013
    • 4 replies
    • 1.4k views
    • 
    • Andy the Actuary
    • April 22, 2013

17. LLC Taxed as a Partnership, Owner gets a K-1

    By emmetttrudy, April 16, 2013
    • 5 replies
    • 1.2k views
    • 
    • rcline46
    • April 16, 2013

18. 2010 relief and MAP-21: MRC is larger than shortfall !?

    By Grendel77, March 28, 2013
    • 3 replies
    • 1.3k views
    • 
    • Grendel77
    • April 16, 2013

19. In-kind Contribution

    By emmetttrudy, April 3, 2013
    • 2 replies
    • 1.5k views
    • 
    • emmetttrudy
    • April 16, 2013

20. Affiliated Service Group

    By Guest stanlipton, April 12, 2013
    • 0 replies
    • 917 views
    • 
    • Guest
    • April 12, 2013

21. Terminated Participant beyond Normal Retirement Age

    By YankeeFan, April 11, 2013
    • 2 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • April 11, 2013

22. Annual Funding Notice $50 Million or Not?

    By Just Me, April 9, 2013
    • 2 replies
    • 1.1k views
    • 
    • Just Me
    • April 10, 2013

23. ERISA 204(h) notice

    By k man, April 4, 2013
    • 1 reply
    • 1.9k views
    • 
    • John Feldt ERPA CPC QPA
    • April 4, 2013

24. Cash Balance plan term - PBGC covered

    By rcline46, March 18, 2013   

    • looking for traps and pitfall
    • 6 replies
    • 2k views
    • 
    • rcline46
    • April 1, 2013

25. Cash Balance and Forfeiture

    By retbenser, March 28, 2013
    • 4 replies
    • 2.3k views
    • 
    • FAPInJax
    • April 1, 2013

26. Annual Funding Notice Supplement

    By dmb, March 27, 2013
    • 1 reply
    • 1.4k views
    • 
    • Andy the Actuary
    • March 28, 2013

27. MAP - 21 Rates for Restricted HCE Distribution

    By JAY21, March 26, 2013   

    • Latest Thinking on this issue
    • 2 replies
    • 1.8k views
    • 
    • Andy the Actuary
    • March 26, 2013

28. MAP-21 Election

    By Dougsbpc, March 24, 2013
    • 0 replies
    • 1.2k views
    • 
    • Dougsbpc
    • March 24, 2013

29. Disability definition

    By Benefits to all, March 21, 2013
    • 4 replies
    • 1.9k views
    • 
    • tymesup
    • March 22, 2013

30. management company - PBGC coverage?

    By Belgarath, March 21, 2013
    • 4 replies
    • 1.2k views
    • 
    • Belgarath
    • March 22, 2013

31. 415(c)(3) Compensation for Gateway Testing

    By Young Curmudgeon, March 18, 2013
    • 5 replies
    • 2.3k views
    • 
    • Mr. T
    • March 19, 2013

32. Annual Funding Notice Supplement

    By Andy the Actuary, March 18, 2013
    • 1 reply
    • 1.1k views
    • 
    • Hojo
    • March 18, 2013

33. Annual Funding Notice for Terminated Plan

    By AndyH, October 5, 2011
    • 8 replies
    • 3.8k views
    • 
    • JAY21
    • March 15, 2013

34. Change from Multiple Employer to Multiemployer Plan?

    By Guest jac, March 14, 2013
    • 1 reply
    • 1.2k views
    • 
    • SoCalActuary
    • March 15, 2013

35. In-service Distribution

    By retbenser, March 14, 2013
    • 5 replies
    • 3.1k views
    • 
    • Andy the Actuary
    • March 14, 2013

36. Late Retirement Benefit

    By Dinosaur, March 12, 2013
    • 3 replies
    • 3.2k views
    • 
    • tymesup
    • March 14, 2013

37. Diversification issue: How much RE in the plan?

    By rodin011, March 11, 2013   

    • Diversification issue?
    • 5 replies
    • 1.7k views
    • 
    • John Feldt ERPA CPC QPA
    • March 13, 2013

38. 415 Maximum Lump Sum

    By Guest BCMarch10, March 12, 2013
    • 2 replies
    • 2.2k views
    • 
    • Guest
    • March 12, 2013

39. Annuity conversion factors

    By Guest JM123, March 11, 2013   

    • UP-1984 Tables
    • 7 replies
    • 4.2k views
    • 
    • tymesup
    • March 12, 2013

40. Cash Balance Plan - Brain Cramp

    By mwyatt, February 19, 2013
    • 12 replies
    • 2.1k views
    • 
    • Draper55
    • March 11, 2013

41. 401(a)(26)-retiree only

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

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

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

43. DB/DC Combination - Gateway Eligibility

    By emmetttrudy, March 4, 2013
    • 3 replies
    • 2.2k views
    • 
    • BG5150
    • March 5, 2013

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

    By dmb, March 4, 2013
    • 6 replies
    • 2.6k views
    • 
    • SoCalActuary
    • March 5, 2013

45. Lumps Sums to Retirees

    By nancy, March 1, 2013
    • 3 replies
    • 1.1k views
    • 
    • david rigby
    • March 2, 2013

46. boy val normal cost late retirement

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

47. Change in definition of Actuarial Equivalence

    By John Feldt ERPA CPC QPA, February 28, 2013
    • 4 replies
    • 1.9k views
    • 
    • Mike Preston
    • February 28, 2013

48. Plan Compensation

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

49. Restricted Distributions to HCEs

    By JAY21, February 21, 2013   

    • What if there are no NHCEs
    • 4 replies
    • 1.9k views
    • 
    • Mike Preston
    • February 25, 2013

50. Annuities as Investments - Plan Funding

    By Rob P, February 25, 2013
    • 4 replies
    • 1.2k views
    • 
    • david rigby
    • February 25, 2013