Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Impact of 415 increases to pension

   By Gary, August 27, 2005
   • 6 replies
   • 1.8k views
   • 
   • AndyH
   • August 29, 2005

2. PBGC Coverage

   By John Feldt ERPA CPC QPA, May 11, 2012
   • 6 replies
   • 1.6k views
   • 
   • Mike Preston
   • May 14, 2012

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

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

4. DB plan to CB Plan after termination and then rehired

   By Guest cappja, September 29, 2002
   • 6 replies
   • 1.6k views
   • 
   • david rigby
   • October 4, 2002

5. Increase in Base Retirement Benefit for Delayed Retirement

   By Guest MDG, November 6, 2003
   • 6 replies
   • 1.7k views
   • 
   • Effen
   • November 7, 2003

6. ASC - meaningful benefits

   By jmartin, February 15, 2023
   • 6 replies
   • 1.3k views
   • 
   • david rigby
   • February 26, 2023

7. Interpretation of act. equiv. mortality table

   By Gary, April 27, 2000
   • 6 replies
   • 2.5k views
   • 
   • Larry M
   • August 21, 2001

8. Forfeited Involuntary DistributionsTo Revalue or Not To Revalue?

   By Guest ircreader, November 26, 2003
   • 6 replies
   • 1.4k views
   • 
   • Guest
   • December 4, 2003

9. Pension Answer Book a plan expense?

   By Guest SueJ, January 9, 2004
   • 6 replies
   • 1.3k views
   • 
   • Guest
   • January 12, 2004

10. DRIVE (Directed Retirement Investment Value Edge)

    By Guest merlin, December 30, 2004
    • 6 replies
    • 1.7k views
    • 
    • mbozek
    • December 30, 2004

11. Ton of over funding - Take over plan

    By Earl, March 8, 2019
    • 6 replies
    • 617 views
    • 
    • QP_Guy
    • March 12, 2019

12. 204(h) Notification - Is SPD sufficient?

    By Gary, April 18, 2000
    • 6 replies
    • 2.4k views
    • 
    • Guest
    • May 4, 2000

13. Employee option to change plans

    By Guest Spock, June 1, 2009
    • 6 replies
    • 1.1k views
    • 
    • Guest
    • June 3, 2009

14. DB Plan Loan

    By ombskid, November 23, 2010
    • 6 replies
    • 1.8k views
    • 
    • ombskid
    • November 24, 2010

15. 5500 for terminated plan without Schedule B

    By AndyH, July 8, 2002
    • 6 replies
    • 2.1k views
    • 
    • mwyatt
    • July 16, 2002

16. Early Retirement Windows - Revisited

    By LIBOR, August 14, 2003
    • 6 replies
    • 1.4k views
    • 
    • david rigby
    • August 15, 2003

17. IRS Determination of DB plan

    By Gary, January 28, 2009
    • 6 replies
    • 1.8k views
    • 
    • John Feldt ERPA CPC QPA
    • January 28, 2009

18. Inconsistent/Incomplete Late Retirement Language - What's the Default?

    By DW, January 30, 2021
    • 6 replies
    • 1k views
    • 
    • DW
    • February 5, 2021

19. Accrual rules - new plan

    By AndyH, December 22, 2010
    • 6 replies
    • 1.2k views
    • 
    • AndyH
    • December 23, 2010

20. No More Paper Checks

    By spencerhastings, January 31, 2020
    • 6 replies
    • 2.3k views
    • 
    • spencerhastings
    • February 4, 2020

21. No luck getting Pension Payments from an Estate

    By Guest gerry326, August 2, 2005
    • 6 replies
    • 2.3k views
    • 
    • ljr
    • August 3, 2005

22. Meaningful benefits as an actuarial assumption

    By cathyw, July 14, 2023
    • 6 replies
    • 904 views
    • 
    • cathyw
    • July 14, 2023

23. Problem with Prior Sch B

    By flosfur, May 6, 2003
    • 6 replies
    • 1.4k views
    • 
    • flosfur
    • May 16, 2003

24. PEFA 2004 Amendment

    By JButtrick, October 25, 2006
    • 6 replies
    • 2k views
    • 
    • Guest
    • December 11, 2006

25. cash balance plan

    By thepensionmaven, November 13, 2008
    • 6 replies
    • 1.3k views
    • 
    • david rigby
    • November 14, 2008

26. Significant Detriment

    By jpod, May 20, 2016
    • 6 replies
    • 1.6k views
    • 
    • Kevin C
    • May 27, 2016

27. "Rehired" if e/e comes back for 1 day as a temp?

    By erisageek1978, July 15, 2024
    • 6 replies
    • 999 views
    • 
    • C. B. Zeller
    • July 24, 2024

28. PBGC plan termination

    By Gary, February 13, 2007
    • 6 replies
    • 1.6k views
    • 
    • david rigby
    • February 13, 2007

29. Removal of DC contribution in excess of 6%

    By truphao, November 17, 2023
    • 6 replies
    • 885 views
    • 
    • Bird
    • November 17, 2023

30. Does Qualified Optional Survivor Annuity Requirement Apply?

    By WestCoast, November 25, 2010
    • 6 replies
    • 4.4k views
    • 
    • Guest
    • April 13, 2011

31. Valuation Funding; Lump Sum Assumed

    By JAY21, May 11, 2011
    • 6 replies
    • 1.6k views
    • 
    • JAY21
    • May 12, 2011

32. are employer's 2 Plans a party-in-interest to each other?

    By himt4, May 24, 2006
    • 6 replies
    • 1.6k views
    • 
    • Belgarath
    • May 25, 2006

33. Majority Owner Waiving Benefit in DB Plan on Plan Termination

    By Guest Grumpy456, November 17, 2006
    • 6 replies
    • 2.8k views
    • 
    • SoCalActuary
    • December 11, 2006

34. Cash Balance Plan and Cross Tested 401(k)

    By Guest mcw, August 31, 2010
    • 6 replies
    • 2.7k views
    • 
    • Tom Poje
    • September 1, 2010

35. Life Insurance in DB Plan

    By Guest Scott McHenry, July 9, 2002
    • 6 replies
    • 2.4k views
    • 
    • Guest
    • July 28, 2004

36. Total Benefit Value and QJSA

    By Guest ethompson, June 15, 2004
    • 6 replies
    • 1.5k views
    • 
    • MGB
    • June 16, 2004

37. Reduction in benefits under PBGC

    By mbozek, October 5, 2004
    • 6 replies
    • 1.4k views
    • 
    • mwyatt
    • October 7, 2004

38. Top-Heavy, EGTRRA, Frozen DB, and PS Plans

    By SoCalActuary, July 3, 2008
    • 6 replies
    • 2.3k views
    • 
    • SoCalActuary
    • July 3, 2008

39. Cash Balance - plan termination - insufficient assets

    By Jakyasar, May 3, 2023
    • 6 replies
    • 675 views
    • 
    • Bri
    • May 9, 2023

40. Where do I find Social Security Covered Compensation Taxable Wage Base

    By Guest, May 18, 2000
    • 6 replies
    • 4.1k views
    • 
    • Guest
    • June 2, 2000

41. Deduction When Plan Year does not match Tax Year

    By Dougsbpc, September 27, 2006
    • 6 replies
    • 1.4k views
    • 
    • Dougsbpc
    • September 29, 2006

42. Cash Balance & Pension Equity Plans

    By Chester, April 5, 1999
    • 6 replies
    • 2k views
    • 
    • richard
    • April 22, 1999

43. FAS 88 Settlement Acounting

    By dmb, April 28, 2014
    • 6 replies
    • 5.3k views
    • 
    • Guest
    • June 3, 2014

44. Does a 412(e)(3) Plan get an extension to 12/31/20

    By RayJJohnsonJr, October 15, 2020
    • 6 replies
    • 1.3k views
    • 
    • RayJJohnsonJr
    • November 10, 2020

45. Pre Retirement Death Benefit Eligibility Conditions

    By Guest meggie, February 5, 2001
    • 6 replies
    • 2.6k views
    • 
    • AndyH
    • February 8, 2001

46. PBGC COVERAGE

    By zimbo, July 3, 2006
    • 6 replies
    • 2.3k views
    • 
    • Blinky the 3-eyed Fish
    • July 10, 2006

47. Benefit Accrual Question

    By Earl, November 28, 2016
    • 6 replies
    • 901 views
    • 
    • John Feldt ERPA CPC QPA
    • November 30, 2016

48. 31% DB/DC limit when MRC exceeds 25%

    By MLML, January 19, 2019   

    • dc contribution exceeds 6%.. db mrc exceeds 25%.. what is deduction limit?
    • 6 replies
    • 1.5k views
    • 
    • MLML
    • January 23, 2019

49. 401(a)(26)

    By Blinky the 3-eyed Fish, May 19, 2004
    • 6 replies
    • 1.6k views
    • 
    • AndyH
    • May 25, 2004

50. RPA'94 CL AT B.O.Y. FOR LINE 2B OF SCHEDULE B.

    By himt4, March 28, 2005
    • 6 replies
    • 1.3k views
    • 
    • Blinky the 3-eyed Fish
    • March 30, 2005