Defined Benefit Plans, Including Cash Balance

7,202 topics in this forum

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

   By Guest CuriousEmployee, February 12, 2013
   • 16 replies
   • 2.3k views
   • 
   • Guest
   • February 25, 2013

2. Is a DB plan best for my situation?

   By Guest confused, February 14, 2013
   • 8 replies
   • 1.5k views
   • 
   • JAY21
   • February 20, 2013

3. PPA Full Yield Curve

   By dmb, February 20, 2013
   • 6 replies
   • 3.2k views
   • 
   • dmb
   • February 20, 2013

4. Cash Balance Funding - SB

   By cohendrake, February 18, 2013
   • 2 replies
   • 1.5k views
   • 
   • ubermax
   • February 19, 2013

5. MAP-21 Interest Rates For 2013

   By Andy the Actuary, December 20, 2012
   • 25 replies
   • 6.3k views
   • 
   • Andy the Actuary
   • February 19, 2013

6. Can Participant Waive Life Insurance?

   By Dennis Povloski, February 18, 2013
   • 2 replies
   • 1.3k views
   • 
   • david rigby
   • February 18, 2013

7. 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

8. Highly Compensated Former Employee and Plan Term

   By CarolineK, February 13, 2013
   • 18 replies
   • 2k views
   • 
   • Andy the Actuary
   • February 15, 2013

9. Change in Actuarial Equivalent Assumption

   By retbenser, February 14, 2013
   • 4 replies
   • 5.6k views
   • 
   • Mike Preston
   • February 15, 2013

10. Top 25 lump sum restrictions

    By YankeeFan, February 15, 2013
    • 4 replies
    • 6.8k views
    • 
    • Mike Preston
    • February 15, 2013

11. rolling over annuity payments

    By RLR, February 6, 2013
    • 12 replies
    • 3.2k views
    • 
    • Mike Preston
    • February 13, 2013

12. If lump sum lowers AFTAP below 80%?

    By Guest GMP, February 13, 2013
    • 4 replies
    • 1.7k views
    • 
    • david rigby
    • February 13, 2013

13. PVAB for Deceased Participant After Commencement of RMD

    By §#$%!, February 11, 2013
    • 3 replies
    • 1.6k views
    • 
    • SoCalActuary
    • February 11, 2013

14. Amending Plan to stop accruals at NRA

    By dmb, February 5, 2013
    • 6 replies
    • 1.4k views
    • 
    • dmb
    • February 6, 2013

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

    By LIBOR, June 28, 2004
    • 8 replies
    • 3k views
    • 
    • Hokielady
    • February 5, 2013

16. PBGC Coverage - Affiliated Service Group

    By Effen, February 1, 2013
    • 5 replies
    • 1.6k views
    • 
    • Effen
    • February 3, 2013

17. pension deductions and controlled group

    By Gary, January 31, 2013
    • 0 replies
    • 1.1k views
    • 
    • Gary
    • January 31, 2013

18. Top Heavy minimum exceeds 415

    By Guest RRO, January 29, 2013
    • 11 replies
    • 1.3k views
    • 
    • Lou S.
    • January 30, 2013

19. Election to change distribution form

    By 7806akp, January 22, 2013
    • 3 replies
    • 2.4k views
    • 
    • david rigby
    • January 22, 2013

20. DB Nonspouse beneficiary

    By retbenser, January 21, 2013
    • 1 reply
    • 1.4k views
    • 
    • Effen
    • January 21, 2013

21. 415 lump sum limit

    By Pension RC, January 15, 2013
    • 3 replies
    • 2.1k views
    • 
    • Calavera
    • January 18, 2013

22. Annual Funding Notice

    By dmb, January 18, 2013   

    • Considering MAP-21
    • 2 replies
    • 1.5k views
    • 
    • SoCalActuary
    • January 18, 2013

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

    By AndyH, January 18, 2013
    • 0 replies
    • 1.2k views
    • 
    • AndyH
    • January 18, 2013

24. FICA Taxable ?

    By Guest elg, January 10, 2013
    • 15 replies
    • 10.7k views
    • 
    • frizzyguy
    • January 17, 2013

25. 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
    • 3.5k views
    • 
    • frizzyguy
    • January 17, 2013

26. Contributory DB Plan

    By JAY21, January 17, 2013   

    • Employee-Derived AB
    • 2 replies
    • 1.6k views
    • 
    • ubermax
    • January 17, 2013

27. Restrictions on Lump Sum Distributions to HCEs

    By Andy the Actuary, September 27, 2012
    • 4 replies
    • 2.7k views
    • 
    • SoCalActuary
    • January 10, 2013

28. 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

29. Audit Cost

    By Guest Boruch, January 7, 2013
    • 1 reply
    • 1.4k views
    • 
    • david rigby
    • January 7, 2013

30. Terminated Plan Underfunded and one former owner is terminated

    By emmetttrudy, January 4, 2013
    • 1 reply
    • 1.1k views
    • 
    • Mike Preston
    • January 4, 2013

31. 415 Dollar Limit Increase

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

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

    By Guest jpadavic, January 2, 2013
    • 1 reply
    • 1.4k views
    • 
    • SoCalActuary
    • January 3, 2013

33. Combined DB/DC plan

    By scarabrad, December 28, 2012
    • 11 replies
    • 2.5k views
    • 
    • AndyH
    • January 2, 2013

34. DB Required Minimum's

    By austin3515, January 2, 2013
    • 4 replies
    • 1.6k views
    • 
    • John Feldt ERPA CPC QPA
    • January 2, 2013

35. Age for 415 calc

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

36. plan conversion

    By thepensionmaven, December 28, 2012
    • 4 replies
    • 1.2k views
    • 
    • frizzyguy
    • December 31, 2012

37. 415 Compensation Limit

    By Andy the Actuary, December 29, 2012
    • 1 reply
    • 1.9k views
    • 
    • Mike Preston
    • December 29, 2012

38. Splitting a DB Plan into 2 Plans

    By Mister Met, November 14, 2012
    • 4 replies
    • 1.6k views
    • 
    • frizzyguy
    • December 28, 2012

39. Reversal of prior credit balance election

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

40. Does a DB plan make sense here?

    By Spencer, December 17, 2012
    • 14 replies
    • 1.9k views
    • 
    • Andy the Actuary
    • December 20, 2012

41. Solo DB Situation

    By frizzyguy, November 29, 2012
    • 5 replies
    • 2.3k views
    • 
    • shERPA
    • December 20, 2012

42. Cash balance plan accrued benefit

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

43. increasing allocation formula in document

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

44. Accrued Benefit - After NRA

    By Guest Heather_PA, December 11, 2012
    • 3 replies
    • 1.4k views
    • 
    • Hojo
    • December 14, 2012

45. Discount rate reasonableness?

    By Janice F, December 14, 2012
    • 2 replies
    • 1.4k views
    • 
    • david rigby
    • December 14, 2012

46. Cash Balance Pay Credit

    By Guest Heather_PA, December 13, 2012
    • 5 replies
    • 1.6k views
    • 
    • John Feldt ERPA CPC QPA
    • December 13, 2012

47. 412(e)(3) and life insurance policies

    By DMcGovern, December 6, 2012
    • 5 replies
    • 1.5k views
    • 
    • frizzyguy
    • December 12, 2012

48. Frozen DB Plan and 401(a)(26) Testing

    By ac, December 11, 2012
    • 0 replies
    • 1.6k views
    • 
    • ac
    • December 11, 2012

49. effect of 12/31 on fiscal year for startup plan

    By TPApril, December 7, 2012
    • 4 replies
    • 1.4k views
    • 
    • Calavera
    • December 10, 2012

50. Need Clarification on Benefit Formula

    By Guest Heather_PA, December 10, 2012
    • 5 replies
    • 1.3k views
    • 
    • SoCalActuary
    • December 10, 2012