Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. NRA vs NRD

   By toohot4tv, February 19, 2020
   • 6 replies
   • 5.4k views
   • 
   • AndyH
   • February 21, 2020

2. NAR and MVAR Calculation

   By Guest PensionNW, November 24, 2004
   • 23 replies
   • 5.4k views
   • 
   • WDIK
   • December 15, 2004

3. FTAP vs. AFTAP

   By jane murray, September 24, 2017
   • 5 replies
   • 5.4k views
   • 
   • david rigby
   • September 25, 2017

4. PPA Lump Sum and 415 Limitations

   By Calavera, February 1, 2008
   • 9 replies
   • 5.4k views
   • 
   • Mike Preston
   • February 5, 2008

5. Notification to Deferred Vested Participants prior to Normal Retirement Date

   By NKOTB, September 1, 2011
   • 6 replies
   • 5.4k views
   • 
   • Guest
   • September 2, 2011

6. Change in Actuarial Equivalent Assumption

   By retbenser, February 14, 2013
   • 4 replies
   • 5.4k views
   • 
   • Mike Preston
   • February 15, 2013

7. Vesting upon soft freeze

   By dmb, November 13, 2006
   • 6 replies
   • 5.4k views
   • 
   • Guest
   • November 24, 2006

8. FAS 88 Settlement Acounting

   By dmb, April 28, 2014
   • 6 replies
   • 5.4k views
   • 
   • Guest
   • June 3, 2014

9. Surviving Spouse?

   By Newbie, August 6, 2018
   • 34 replies
   • 5.4k views
   • 
   • card
   • February 6, 2019

10. Notice 2015-49

    By Andy the Actuary, July 12, 2015
    • 40 replies
    • 5.3k views
    • 
    • figure 8
    • August 20, 2015

11. Loans Against Defined Benefit Plan?

    By lmsmedley, November 15, 2019
    • 10 replies
    • 5.3k views
    • 
    • M_2015
    • June 13, 2025

12. Are actuarial increases beyone NRA required under a frozen DB plan

    By YankeeFan, January 16, 2008
    • 10 replies
    • 5.3k views
    • 
    • ak2ary
    • January 17, 2008

13. Definition of Affiliated Service Group

    By Guest aincog, December 11, 2006
    • 2 replies
    • 5.3k views
    • 
    • Belgarath
    • December 12, 2006

14. 412i Coverage

    By Guest merlin, September 7, 2005
    • 21 replies
    • 5.3k views
    • 
    • Guest
    • February 3, 2006

15. waiver of benefits upon lplan termination

    By thepensionmaven, April 9, 2008
    • 20 replies
    • 5.3k views
    • 
    • Mike Preston
    • April 18, 2008

16. 417(e) Mortality Table

    By abanky, November 13, 2007
    • 10 replies
    • 5.3k views
    • 
    • Mike Preston
    • November 20, 2007

17. Required Minimum Distribution - Final Regs for DB plans

    By flosfur, July 27, 2004
    • 26 replies
    • 5.2k views
    • 
    • Guest
    • August 6, 2004

18. New IRS Position on Post-NRA Accruals? (2009 Gray Book, Q&A 39)

    By Übernerd, December 17, 2009
    • 3 replies
    • 5.2k views
    • 
    • Hilton
    • March 3, 2016

19. FAS 88 Settlement

    By ishi, March 2, 2009
    • 7 replies
    • 5.2k views
    • 
    • Guest
    • November 20, 2009

20. Lump sum distribution - administrative delay

    By Guest Bearlee, June 4, 2008
    • 5 replies
    • 5.2k views
    • 
    • Guest
    • June 5, 2008

21. AFTAP due date 9/30, not 10/1, right?

    By AndyH, September 30, 2008
    • 5 replies
    • 5.2k views
    • 
    • Mike Preston
    • October 3, 2008

22. Frozen Benefit / Frozen Participants

    By Penman2006, September 24, 2007
    • 20 replies
    • 5.2k views
    • 
    • Blinky the 3-eyed Fish
    • September 27, 2007

23. Participation in DC plan by participant in frozen, overfunded DB plan.

    By Guest Jae, June 20, 2000
    • 35 replies
    • 5.2k views
    • 
    • rcline46
    • August 23, 2002

24. Application of Annual Compensation Limits on Partial Year

    By Guest a1newman, February 6, 2012
    • 15 replies
    • 5.2k views
    • 
    • Hojo
    • April 23, 2012

25. Suspension notice failure

    By Guest Philip2, June 7, 2013
    • 6 replies
    • 5.2k views
    • 
    • Guest
    • June 12, 2013

26. Does highest 3-year compensation figure of 415(b) have to be adjusted

    By Guest shronesz, December 3, 2000
    • 27 replies
    • 5.1k views
    • 
    • David MacLennan
    • May 25, 2005

27. To ensure a stream of income to surviving spouses VS Earliest Retirement age

    By Guest angelf, February 3, 2012
    • 39 replies
    • 5.1k views
    • 
    • Mike Preston
    • February 11, 2012

28. Relative Values Interest Rate

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

29. Relative Value

    By zimbo, June 16, 2006
    • 8 replies
    • 5.1k views
    • 
    • ak2ary
    • February 8, 2007

30. 417(e) Question

    By ERISA25, August 3, 2009
    • 5 replies
    • 5.1k views
    • 
    • John Feldt ERPA CPC QPA
    • August 3, 2009

31. Funding Target and Target Normal Cost in Frozen DB Plan

    By JBones, September 11, 2010
    • 15 replies
    • 5.1k views
    • 
    • Andy the Actuary
    • September 15, 2010

32. overfunded DB plan

    By David, August 2, 1999
    • 4 replies
    • 5.1k views
    • 
    • Guest
    • August 13, 2002

33. Reducing Owners Contribution to Cash Balance Plan

    By metsfan026, September 5, 2025
    • 8 replies
    • 5.1k views
    • 
    • Calavera
    • September 8, 2025

34. Archived DOl Opinion Letters

    By Guest jfreeborn, August 12, 2010
    • 1 reply
    • 5.1k views
    • 
    • Mike Preston
    • August 18, 2010

35. Calculating final average earnings

    By Guest Jensen, November 22, 2006
    • 12 replies
    • 5.1k views
    • 
    • TPApril
    • July 25, 2012

36. Majority Owner Waiver

    By dan.jock, August 18, 2017
    • 14 replies
    • 5.1k views
    • 
    • My 2 cents
    • August 29, 2017

37. Trust Tax ID Number

    By Guest mingblue, February 9, 2007
    • 8 replies
    • 5.1k views
    • 
    • mwyatt
    • February 10, 2007

38. AFTAP Calculation Questions

    By tuni88, March 30, 2008
    • 14 replies
    • 5k views
    • 
    • tuni88
    • March 31, 2008

39. DB DC Combo - Gateway

    By John Feldt ERPA CPC QPA, February 25, 2011
    • 5 replies
    • 5k views
    • 
    • John Feldt ERPA CPC QPA
    • February 28, 2011

40. Restricted Employee?

    By AndyH, February 12, 2003
    • 2 replies
    • 5k views
    • 
    • AndyH
    • February 12, 2003

41. QDROs & Reasonable Administrative Fees

    By Guest ggbrock, January 15, 2009
    • 12 replies
    • 5k views
    • 
    • Guest
    • January 16, 2009

42. Excess Asset reversion

    By QNPG, May 17, 2011
    • 5 replies
    • 5k views
    • 
    • QNPG
    • May 17, 2011

43. Funding Target in a Cash Balance Plan

    By emmetttrudy, November 4, 2010
    • 22 replies
    • 5k views
    • 
    • SoCalActuary
    • November 11, 2010

44. In a final average pay plan, is it customary to lock in any prior year

    By Guest Linda Ursin, December 1, 1999
    • 11 replies
    • 5k views
    • 
    • Gary
    • May 25, 2005

45. Retroactive Annuity Starting Date Interest

    By Mister Met, December 4, 2013
    • 4 replies
    • 5k views
    • 
    • Calavera
    • December 5, 2013

46. Floor offset - minimum participation

    By tymesup, August 10, 2007
    • 29 replies
    • 5k views
    • 
    • ak2ary
    • August 23, 2007

47. Spinoff/Merger -- 414(L) -- asset transfer amount

    By Guest Ray Goetz, May 30, 2000
    • 1 reply
    • 5k views
    • 
    • Guest
    • May 31, 2000

48. Accrued Benefit comparisons

    By Guest CuriousEmployee, January 11, 2014
    • 13 replies
    • 5k views
    • 
    • Guest
    • January 15, 2014

49. Quarterly Contributions under PPA

    By Dennis Povloski, May 6, 2008
    • 14 replies
    • 4.9k views
    • 
    • Guest
    • December 13, 2010

50. Annual Funding Notice

    By ac, June 29, 2009
    • 12 replies
    • 4.9k views
    • 
    • Andy the Actuary
    • August 26, 2009