Defined Benefit Plans, Including Cash Balance

7,193 topics in this forum

1. Top 25 lump sum restrictions

   By YankeeFan, February 15, 2013
   • 4 replies
   • 6.7k views
   • 
   • Mike Preston
   • February 15, 2013

2. rolling over annuity payments

   By RLR, February 6, 2013
   • 12 replies
   • 3.1k views
   • 
   • Mike Preston
   • February 13, 2013

3. If lump sum lowers AFTAP below 80%?

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

4. PVAB for Deceased Participant After Commencement of RMD

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

5. Amending Plan to stop accruals at NRA

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

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

   By LIBOR, June 28, 2004
   • 8 replies
   • 2.9k views
   • 
   • Hokielady
   • February 5, 2013

7. PBGC Coverage - Affiliated Service Group

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

8. pension deductions and controlled group

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

9. Top Heavy minimum exceeds 415

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

10. Election to change distribution form

    By 7806akp, January 22, 2013
    • 3 replies
    • 2.3k views
    • 
    • david rigby
    • January 22, 2013

11. DB Nonspouse beneficiary

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

12. 415 lump sum limit

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

13. Annual Funding Notice

    By dmb, January 18, 2013   

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

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

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

15. FICA Taxable ?

    By Guest elg, January 10, 2013
    • 15 replies
    • 10.4k views
    • 
    • frizzyguy
    • January 17, 2013

16. 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

17. Contributory DB Plan

    By JAY21, January 17, 2013   

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

18. Restrictions on Lump Sum Distributions to HCEs

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

19. 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

20. Audit Cost

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

21. Terminated Plan Underfunded and one former owner is terminated

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

22. 415 Dollar Limit Increase

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

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

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

24. Combined DB/DC plan

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

25. DB Required Minimum's

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

26. Age for 415 calc

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

27. plan conversion

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

28. 415 Compensation Limit

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

29. Splitting a DB Plan into 2 Plans

    By Mister Met, November 14, 2012
    • 4 replies
    • 1.5k views
    • 
    • frizzyguy
    • December 28, 2012

30. Reversal of prior credit balance election

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

31. Does a DB plan make sense here?

    By Spencer, December 17, 2012
    • 14 replies
    • 1.8k views
    • 
    • Andy the Actuary
    • December 20, 2012

32. Solo DB Situation

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

33. Cash balance plan accrued benefit

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

34. increasing allocation formula in document

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

35. Accrued Benefit - After NRA

    By Guest Heather_PA, December 11, 2012
    • 3 replies
    • 1.3k views
    • 
    • Hojo
    • December 14, 2012

36. Discount rate reasonableness?

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

37. Cash Balance Pay Credit

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

38. 412(e)(3) and life insurance policies

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

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

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

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

    By TPApril, December 7, 2012
    • 4 replies
    • 1.3k views
    • 
    • Calavera
    • December 10, 2012

41. Need Clarification on Benefit Formula

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

42. 415(b)(1)(B)

    By Andy the Actuary, December 10, 2012
    • 0 replies
    • 1.4k views
    • 
    • Andy the Actuary
    • December 10, 2012

43. Beneficiary Scenario Question

    By Guest mmaggs, December 3, 2012
    • 3 replies
    • 1.7k views
    • 
    • masteff
    • December 3, 2012

44. Excluding NHCE from a DB Plan

    By emmetttrudy, November 27, 2012
    • 11 replies
    • 2.1k views
    • 
    • SoCalActuary
    • November 29, 2012

45. Rollover From DC to DB Plan

    By Guest DEK1, November 27, 2012
    • 5 replies
    • 2.2k views
    • 
    • SoCalActuary
    • November 29, 2012

46. Unisex actuarial equivalence assumptions.

    By Guest Dave Burns, January 24, 2001
    • 3 replies
    • 2.5k views
    • 
    • Guest
    • November 28, 2012

47. Offset in a Cash Balance Plan

    By Guest RedsPredsVolsTitans, November 20, 2012
    • 4 replies
    • 2.2k views
    • 
    • AndyH
    • November 27, 2012

48. Reversing election to reduce credit balances due to MAP-21

    By dmb, November 26, 2012
    • 1 reply
    • 1.1k views
    • 
    • Andy the Actuary
    • November 27, 2012

49. Cash Balance Credit Formula

    By emmetttrudy, November 16, 2012
    • 3 replies
    • 1.6k views
    • 
    • emmetttrudy
    • November 19, 2012

50. A Strange Result

    By Andy the Actuary, November 15, 2012
    • 2 replies
    • 1k views
    • 
    • Andy the Actuary
    • November 15, 2012