Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Looking for clarification of permitted aggregation of DC and DB plan along with the "special gateway test"

   By Guest smhjr, July 23, 2004
   • 19 replies
   • 2.4k views
   • 
   • SoCalActuary
   • August 4, 2004

2. Value of Life Insurance

   By Guest csk, March 2, 2004
   • 19 replies
   • 2.5k views
   • 
   • Kirk Maldonado
   • March 5, 2004

3. Control Group Spousal Attribution in Community Property State

   By sgoss, September 21, 2018   

   • controlled
   • group
   • (and 3 more)

     Tagged with:

     • controlled
     • group
     • spousal attribution
     • community property
     • exception
   • 19 replies
   • 2.5k views
   • 
   • SoCalActuary
   • October 10, 2018

4. Cash Balance Plan - New Ruling?

   By Guest jhilliard, August 13, 2003
   • 19 replies
   • 2.1k views
   • 
   • MoJo
   • August 20, 2003

5. PPA Amendment

   By Gary, October 19, 2009
   • 19 replies
   • 3k views
   • 
   • mwyatt
   • October 23, 2009

6. TH Minimum in DC Plan

   By austin3515, January 12, 2015
   • 19 replies
   • 2.3k views
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   • AndyH
   • November 19, 2015

7. DB Offset Plan

   By Blinky the 3-eyed Fish, November 7, 2003
   • 19 replies
   • 2.8k views
   • 
   • Blinky the 3-eyed Fish
   • December 8, 2003

8. End of Year Valuation

   By Guest Marino13, August 20, 2002
   • 19 replies
   • 3.6k views
   • 
   • MGB
   • August 23, 2002

9. DB Plan and SEP Contribution

   By Guest lund, December 21, 2009
   • 19 replies
   • 4.4k views
   • 
   • Mike Preston
   • December 30, 2009

10. Mortality Tables for 2018

    By david rigby, October 3, 2017
    • 19 replies
    • 3.6k views
    • 
    • John314
    • March 2, 2018

11. DB question from a DC person..

    By Guest stevena1, September 4, 2008
    • 19 replies
    • 2.6k views
    • 
    • GBurns
    • September 7, 2008

12. Currently with a solo-401k; does it make sense to add cash balance plan?

    By xilex, May 5, 2018   

    • 401k
    • cash balance plan
    • 19 replies
    • 5.7k views
    • 
    • Bob the Swimmer
    • May 17, 2018

13. 1/2 Annuity Option and 1/2 Lump Sum

    By AndyH, May 11, 2009
    • 19 replies
    • 2.2k views
    • 
    • Andy the Actuary
    • May 13, 2009

14. Plan Design Issues

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

15. Distribution of Employee Contributions at Termination

    By Guest Bob_DB, November 3, 2004
    • 18 replies
    • 2.5k views
    • 
    • mbozek
    • November 5, 2004

16. New Business & First Plan Year

    By flosfur, August 22, 2003
    • 18 replies
    • 5.4k views
    • 
    • Effen
    • June 29, 2022

17. Cash Balance Valuation Dates

    By AndyH, December 11, 2007
    • 18 replies
    • 2.6k views
    • 
    • AndyH
    • December 14, 2007

18. Defined Benefit Minimum Required Distribution calculations for plans w

    By Guest Victoria Pelletiere, November 13, 2002
    • 18 replies
    • 4k views
    • 
    • David MacLennan
    • July 22, 2003

19. NRA in the document is 55

    By Jakyasar, January 14, 2023
    • 18 replies
    • 1.8k views
    • 
    • Jakyasar
    • January 17, 2023

20. Pension Service Buyback

    By Guest fcdeacy, February 1, 2005
    • 18 replies
    • 3.4k views
    • 
    • AndyH
    • February 3, 2005

21. Carve-out DB Plan

    By QNPG, February 10, 2011
    • 18 replies
    • 3.9k views
    • 
    • shERPA
    • April 27, 2012

22. Funding for DB plan with life insurance policy

    By carrots, February 12, 2013
    • 18 replies
    • 8.3k views
    • 
    • Effen
    • July 10, 2013

23. New Proposed 415 Regulations

    By SoCalActuary, May 26, 2005
    • 18 replies
    • 2.8k views
    • 
    • mbozek
    • May 27, 2005

24. Deductibility of unfunded PVAB upon termination = ?

    By Guest Happy Actuary, April 14, 2004
    • 18 replies
    • 3.2k views
    • 
    • Blinky the 3-eyed Fish
    • April 22, 2004

25. Highly Compensated Former Employee and Plan Term

    By CarolineK, February 13, 2013
    • 18 replies
    • 1.8k views
    • 
    • Andy the Actuary
    • February 15, 2013

26. DB Plan and SEP IRA

    By emmetttrudy, December 13, 2010
    • 18 replies
    • 16.7k views
    • 
    • Mike Preston
    • October 15, 2017

27. Need help with calculation of pension benefit.

    By Guest Maynard, October 30, 2001
    • 18 replies
    • 3k views
    • 
    • mwyatt
    • November 13, 2001

28. Double Reduction in 415 Limit?

    By Dougsbpc, August 7, 2003
    • 18 replies
    • 2.6k views
    • 
    • flosfur
    • August 16, 2003

29. 5500-EZ Late Notices

    By JAY21, March 15, 2011
    • 18 replies
    • 3.4k views
    • 
    • Belgarath
    • April 25, 2011

30. Qualified Defined Benefit Plan, not 412(i), but no Trust

    By John Feldt ERPA CPC QPA, June 27, 2008
    • 18 replies
    • 2.6k views
    • 
    • david rigby
    • July 9, 2008

31. Alternate Payee Benefit Fee

    By jim241, August 1, 2018   

    • defined benefit
    • alternate payee
    • (and 3 more)

      Tagged with:

      • defined benefit
      • alternate payee
      • fees
      • costs
      • benefits
    • 18 replies
    • 2k views
    • 
    • Larry Starr
    • August 7, 2018

32. Resurrection of a Termianted Plan

    By flosfur, June 11, 2004
    • 18 replies
    • 2.1k views
    • 
    • flosfur
    • August 10, 2004

33. Statutory Employee

    By frizzyguy, March 30, 2012
    • 18 replies
    • 4.8k views
    • 
    • frizzyguy
    • April 4, 2012

34. Backloading and 3% Accrual Rule

    By Andy the Actuary, June 30, 2008
    • 18 replies
    • 3.7k views
    • 
    • SoCalActuary
    • July 7, 2008

35. A US DB plan holds Canadian real estate

    By katieinny, June 27, 2007
    • 18 replies
    • 3k views
    • 
    • John Feldt ERPA CPC QPA
    • June 28, 2007

36. Lump Sums, Pre-Retirement Mortality

    By Rball4, January 17, 2014
    • 18 replies
    • 4.7k views
    • 
    • AndyH
    • January 22, 2014

37. Relative Values Interest Rate

    By Andy the Actuary, May 4, 2008
    • 18 replies
    • 5.1k views
    • 
    • VeryOldMan
    • May 15, 2020

38. 411(d)(6) ?

    By david rigby, December 16, 2009
    • 18 replies
    • 2.7k views
    • 
    • Andy the Actuary
    • December 17, 2009

39. 404(a)(7)

    By Penman2006, May 5, 2008
    • 18 replies
    • 4k views
    • 
    • Blinky the 3-eyed Fish
    • July 1, 2008

40. 11-g Amendments to Pass 401(a)(26)

    By Dougsbpc, December 12, 2011
    • 18 replies
    • 8.2k views
    • 
    • SSRRS
    • October 2, 2019

41. Terminated Pension now with F&G showing incorrect "Early Retirement Date."

    By Dianna912, January 24, 2024
    • 18 replies
    • 1.7k views
    • 
    • MrAnnuity
    • February 27, 2024

42. Past Service to generate PPA 06 Funding Cushion

    By JAY21, April 9, 2008
    • 18 replies
    • 3.3k views
    • 
    • Guest
    • June 18, 2008

43. REITs

    By figure 8, November 19, 2014
    • 18 replies
    • 2.8k views
    • 
    • AndyH
    • December 5, 2014

44. 10/1/08 AFTAPS-EOY Valuations

    By JAY21, August 4, 2008
    • 18 replies
    • 2.7k views
    • 
    • AndyH
    • September 4, 2008

45. Overfunded Plan

    By Lori Foresz, August 3, 2004
    • 18 replies
    • 3.3k views
    • 
    • mbozek
    • August 5, 2004

46. Too clever by half: unusually low normal retirement age for cash balance plans

    By Guest erisafried, July 15, 2005
    • 18 replies
    • 2.6k views
    • 
    • No Name
    • August 25, 2005

47. IRS Notice 2007-81

    By Belgarath, October 10, 2007
    • 17 replies
    • 3.7k views
    • 
    • Mike Preston
    • October 11, 2007

48. Changes to Life Insurance policies

    By flosfur, August 16, 2005
    • 17 replies
    • 2k views
    • 
    • AndyH
    • August 19, 2005

49. AFTAP EOY Val Relief

    By JAY21, February 21, 2008
    • 17 replies
    • 2.6k views
    • 
    • ak2ary
    • February 25, 2008

50. Restatement of Defined Benefit Plan

    By Ted, December 13, 2018
    • 17 replies
    • 4.2k views
    • 
    • Mike Preston
    • February 18, 2020