Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. 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

2. Refuse RMD - Now What

   By BenefitsRUs21, April 4, 2019
   • 12 replies
   • 1.9k views
   • 
   • Mike Preston
   • April 6, 2019

3. PBGC termination

   By Dinosaur, June 2, 2010
   • 2 replies
   • 1.9k views
   • 
   • ScottR
   • June 12, 2010

4. Definition of Compensation

   By Gary, December 20, 2001
   • 3 replies
   • 1.9k views
   • 
   • AndyH
   • December 20, 2001

5. GATT Lookback?

   By David, March 17, 1999
   • 1 reply
   • 1.9k views
   • 
   • david rigby
   • March 22, 1999

6. Cash Balance and Gateway Test

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

7. PBGC Beefs Up Security

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

8. accrued benefit under cash balance plan

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

9. Proposed 415 Regs

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

10. PBGC rates

    By Gary, December 12, 1998
    • 2 replies
    • 1.9k views
    • 
    • david rigby
    • December 14, 1998

11. Freezing average salary

    By ishi, December 31, 2014
    • 7 replies
    • 1.9k views
    • 
    • ishi
    • January 6, 2015

12. 64oasdi rate of disability q's needed

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

13. Funding of Cash Balance Plans

    By Gary, June 24, 1999
    • 3 replies
    • 1.9k views
    • 
    • Gary
    • June 25, 1999

14. Permitted Disparity

    By david rigby, July 23, 2003
    • 4 replies
    • 1.9k views
    • 
    • david rigby
    • July 24, 2003

15. Election of Full Yield Curve

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

16. 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

17. 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

18. Top Heavy DB/DC & Excluded EE

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

19. Terminating DB Plan - Divorced Participant in Pay Status

    By Wessex, October 12, 2023
    • 4 replies
    • 1.9k views
    • 
    • fmsinc
    • October 12, 2023

20. PPA DB Plan Benefit Statement Timing

    By JRG, September 15, 2009
    • 3 replies
    • 1.9k views
    • 
    • gle318612
    • September 23, 2009

21. QDRO

    By Gary, December 17, 2010
    • 7 replies
    • 1.9k views
    • 
    • mbozek
    • December 20, 2010

22. Minimum Gateway

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

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

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

24. Plan Termination (non-PBGC)

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

25. Church Plans - 110% test

    By dmb, September 3, 2009
    • 7 replies
    • 1.9k views
    • 
    • david rigby
    • September 4, 2009

26. fas 87, 158

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

27. Individual aggregate funding

    By FAPInJax, December 16, 2004
    • 9 replies
    • 1.9k views
    • 
    • david rigby
    • December 21, 2004

28. Wrong plan effective date on Form 5500

    By Pension RC, October 14, 2016
    • 8 replies
    • 1.9k views
    • 
    • jpod
    • October 18, 2016

29. Cash Balance Litigation

    By Guest pjdawson, August 5, 2003
    • 4 replies
    • 1.9k views
    • 
    • flosfur
    • August 7, 2003

30. Schedule B issues with funding deficiency. method change, and FFL

    By AndyH, November 18, 2004
    • 4 replies
    • 1.9k views
    • 
    • david rigby
    • December 1, 2004

31. Credit Balance Elections and Timing

    By Guest pm01, May 4, 2009
    • 5 replies
    • 1.9k views
    • 
    • dmb
    • May 5, 2009

32. Code Fore 94 GAR Mortality On Sch. B

    By Guest merlin, July 12, 2004
    • 4 replies
    • 1.9k views
    • 
    • Guest
    • July 16, 2004

33. 412e3 (formerly 412i) Plans

    By Gary, May 17, 2007
    • 0 replies
    • 1.9k views
    • 
    • Gary
    • May 17, 2007

34. Controlled Group Question

    By flosfur, November 11, 2008
    • 7 replies
    • 1.9k views
    • 
    • Guest
    • November 12, 2008

35. Early Retirement Window and Non-Discrimination

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

36. Reduction of accrued benefit

    By Gary, April 1, 2005
    • 6 replies
    • 1.9k views
    • 
    • Gary
    • April 2, 2005

37. 1099 from PC

    By SSRRS, August 20, 2021
    • 8 replies
    • 1.9k views
    • 
    • shERPA
    • August 21, 2021

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

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

39. Ruling Request under Revenue Procedure 90-49

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

40. Floor-Offset & 401(a)(26)

    By Dougsbpc, March 11, 2004
    • 5 replies
    • 1.9k views
    • 
    • Dougsbpc
    • March 12, 2004

41. Restricted Payments for Top 25 HCE

    By Guest Not Amused, August 6, 2010
    • 4 replies
    • 1.9k views
    • 
    • SoCalActuary
    • August 6, 2010

42. Minimum funding

    By FAPInJax, September 10, 2003
    • 11 replies
    • 1.9k views
    • 
    • rcline46
    • September 11, 2003

43. 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

44. Allocation of Excess Assets Upon Plan Termination

    By Andy the Actuary, April 16, 2008
    • 1 reply
    • 1.9k views
    • 
    • rcline46
    • April 16, 2008

45. death benefit

    By Gary, December 6, 2011
    • 8 replies
    • 1.9k views
    • 
    • Gary
    • December 7, 2011

46. Self-Audit Guidelines

    By Guest AEA, February 27, 2006
    • 1 reply
    • 1.9k views
    • 
    • SoCalActuary
    • February 28, 2006

47. Permitted Disparity, Non-Standard Interest Rates

    By Guest merlin, April 28, 2004
    • 4 replies
    • 1.9k views
    • 
    • Guest
    • April 30, 2004

48. Plan Termination and new 415 Limit

    By Dougsbpc, June 8, 2004
    • 15 replies
    • 1.9k views
    • 
    • david rigby
    • June 16, 2004

49. Cash Balance Forfeiture Account

    By Stash026, March 9, 2018
    • 8 replies
    • 1.9k views
    • 
    • david rigby
    • March 9, 2018

50. Plan Design Issues

    By Gary, September 5, 2008
    • 18 replies
    • 1.9k views
    • 
    • J Simmons
    • September 7, 2008