Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. AFTAP elections

   By AndyH, June 25, 2008
   • 4 replies
   • 2k views
   • 
   • tymesup
   • June 25, 2008

2. Reduction of Accrued Benefit (but not by amendment)

   By Guest kjk, December 14, 2001
   • 1 reply
   • 2k views
   • 
   • david rigby
   • December 14, 2001

3. Contribution in excess of maximum deductible amount

   By ac, October 7, 2004
   • 8 replies
   • 2k views
   • 
   • AndyH
   • October 15, 2004

4. RMDs for DB Plans

   By zimbo, November 3, 2008
   • 1 reply
   • 2k views
   • 
   • ScottR
   • November 6, 2008

5. PPA DB Plan Benefit Statement Timing

   By JRG, September 15, 2009
   • 3 replies
   • 2k views
   • 
   • gle318612
   • September 23, 2009

6. no trust agreement

   By Guest jigpsu, February 1, 2006
   • 5 replies
   • 2k views
   • 
   • Guest
   • February 3, 2006

7. Vesting Due To Company Sale/Forced Terminations

   By Stash026, June 9, 2021
   • 12 replies
   • 2k views
   • 
   • Stash026
   • July 13, 2021

8. "Repayment Agreement," "Nonrestricted limit," &quo

   By Guest wworden, September 17, 2000
   • 7 replies
   • 2k views
   • 
   • AndyH
   • September 19, 2000

9. QDRO

   By Gary, December 17, 2010
   • 7 replies
   • 2k views
   • 
   • mbozek
   • December 20, 2010

10. 415(b)(1)(B) Benefit Limit

    By Guest durfe, January 24, 2005
    • 1 reply
    • 2k views
    • 
    • Blinky the 3-eyed Fish
    • January 25, 2005

11. cash balance annuity conversion

    By Gary, August 30, 2001
    • 0 replies
    • 2k views
    • 
    • Gary
    • August 30, 2001

12. Definition of Compensation

    By Gary, December 20, 2001
    • 3 replies
    • 2k views
    • 
    • AndyH
    • December 20, 2001

13. Summary Annual Report

    By Guest Amanda Davis, May 19, 2003
    • 3 replies
    • 2k views
    • 
    • Lynn Campbell
    • August 8, 2003

14. Schedule SB Certification/Maximum Deduction

    By Doghouse, September 28, 2012
    • 5 replies
    • 2k views
    • 
    • Guest
    • October 11, 2012

15. Lump Sum Methodology

    By JAY21, January 29, 2008
    • 13 replies
    • 2k views
    • 
    • Mike Preston
    • February 1, 2008

16. Mortality Table

    By Blinky the 3-eyed Fish, January 19, 2005
    • 9 replies
    • 2k views
    • 
    • Blinky the 3-eyed Fish
    • January 19, 2005

17. Excess assets used for termination expenses?

    By david rigby, April 25, 2023
    • 9 replies
    • 2k views
    • 
    • TheBoxMan
    • May 3, 2023

18. Offset arrangement

    By Carol V. Calhoun, September 24, 2018
    • 5 replies
    • 2k views
    • 
    • CuseFan
    • September 25, 2018

19. FAS 87 as modified by FAS 158 worksheets

    By mwyatt, January 18, 2008
    • 4 replies
    • 2k views
    • 
    • Guest
    • March 3, 2008

20. Eliminating Actuarial Increase

    By Guest Nini, August 22, 2007
    • 3 replies
    • 2k views
    • 
    • ak2ary
    • August 23, 2007

21. PBGC rates

    By Gary, December 12, 1998
    • 2 replies
    • 2k views
    • 
    • david rigby
    • December 14, 1998

22. Credit Balance Waiver

    By david rigby, December 15, 2008
    • 7 replies
    • 2k views
    • 
    • SoCalActuary
    • December 18, 2008

23. PBGC termination

    By Dinosaur, June 2, 2010
    • 2 replies
    • 2k views
    • 
    • ScottR
    • June 12, 2010

24. Is this possible?

    By Guest smhjr, May 21, 2004
    • 10 replies
    • 2k views
    • 
    • Belgarath
    • June 7, 2004

25. Excess Contributions

    By Andy the Actuary, June 15, 2009
    • 8 replies
    • 2k views
    • 
    • Andy the Actuary
    • June 17, 2009

26. Permitted Disparity

    By david rigby, July 23, 2003
    • 4 replies
    • 2k views
    • 
    • david rigby
    • July 24, 2003

27. Funding of Cash Balance Plans

    By Gary, June 24, 1999
    • 3 replies
    • 2k views
    • 
    • Gary
    • June 25, 1999

28. Cash Balance and Gateway Test

    By retbenser, November 5, 2010
    • 5 replies
    • 1.9k views
    • 
    • SoCalActuary
    • November 5, 2010

29. accrued benefit under cash balance plan

    By Gary, February 10, 2002
    • 3 replies
    • 1.9k views
    • 
    • Guest
    • March 15, 2002

30. 64oasdi rate of disability q's needed

    By Guest, October 18, 2000
    • 7 replies
    • 1.9k views
    • 
    • Guest
    • October 24, 2000

31. Minimum Gateway

    By Dougsbpc, December 6, 2013
    • 6 replies
    • 1.9k views
    • 
    • AndyH
    • May 19, 2014

32. Cash Balance plan term - PBGC covered

    By rcline46, March 18, 2013   

    • looking for traps and pitfall
    • 6 replies
    • 1.9k views
    • 
    • rcline46
    • April 1, 2013

33. Early Retirement Window and Non-Discrimination

    By LIBOR, March 31, 2005
    • 6 replies
    • 1.9k views
    • 
    • ubermax
    • April 1, 2005

34. Final 411(d)(6) Regs Permit Elimination of Benefit Forms Satisfying QJ

    By Guest SCUDDESLER, September 11, 2000
    • 2 replies
    • 1.9k views
    • 
    • david rigby
    • September 12, 2000

35. PBGC Beefs Up Security

    By Andy the Actuary, June 18, 2012
    • 11 replies
    • 1.9k views
    • 
    • Andy the Actuary
    • August 24, 2012

36. Cash Balance - Is pay credit required to be deposited for a terminated participant

    By Jakyasar, February 2, 2022
    • 21 replies
    • 1.9k views
    • 
    • Nate S
    • February 15, 2022

37. Reallocation of Forfeitures after merging of DC plan into DB plan

    By YankeeFan, January 20, 2006
    • 2 replies
    • 1.9k views
    • 
    • rcline46
    • January 20, 2006

38. fas 87, 158

    By Gary, March 30, 2011
    • 2 replies
    • 1.9k views
    • 
    • JAY21
    • March 30, 2011

39. Proposed 415 Regs

    By JAY21, April 12, 2006
    • 4 replies
    • 1.9k views
    • 
    • SoCalActuary
    • April 13, 2006

40. Is it possible for a plan to have been funded yet be insolvent?

    By Peter Gulia, April 28, 2016   

    • pension funding
    • 8 replies
    • 1.9k views
    • 
    • Effen
    • May 2, 2016

41. Affiliated Service Group Questionnaire

    By AndyH, July 13, 2021
    • 13 replies
    • 1.9k views
    • 
    • shERPA
    • September 1, 2021

42. Top Heavy DB/DC & Excluded EE

    By David, June 27, 2001
    • 9 replies
    • 1.9k views
    • 
    • David
    • July 12, 2001

43. QDRO using % of assets?

    By figure 8, July 19, 2021
    • 12 replies
    • 1.9k views
    • 
    • Effen
    • July 21, 2021

44. Election of Full Yield Curve

    By dmb, December 19, 2011
    • 6 replies
    • 1.9k views
    • 
    • dmb
    • January 3, 2012

45. Rev. Rul. 98-1 and 415(b)

    By Guest 1950, October 11, 2001
    • 2 replies
    • 1.9k views
    • 
    • Guest
    • October 11, 2001

46. Plan Termination (non-PBGC)

    By emmetttrudy, May 1, 2012
    • 3 replies
    • 1.9k views
    • 
    • SoCalActuary
    • May 1, 2012

47. Tax Deductibility = "Fast"?

    By Guest David Lipkin, December 29, 1998
    • 2 replies
    • 1.9k views
    • 
    • david rigby
    • December 30, 1998

48. Contributory DB Plans -- Pre-tax Contributions Allowed?

    By davef, January 21, 1999
    • 4 replies
    • 1.9k views
    • 
    • Gary
    • February 16, 1999

49. Ruling Request under Revenue Procedure 90-49

    By Guest Edward McElroy, April 21, 1999
    • 0 replies
    • 1.9k views
    • 
    • Guest
    • April 21, 1999

50. 401(a)(9) Minimum From Terminating DB and Subsequent RMD

    By Guest pension222, May 19, 2004
    • 9 replies
    • 1.9k views
    • 
    • Blinky the 3-eyed Fish
    • June 8, 2004