Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. 0% accrual by definition

   By Bri, March 17, 2015   

   • top heavy
   • defined benefit
   • (and 1 more)

     Tagged with:

     • top heavy
     • defined benefit
     • plan design
   • 6 replies
   • 1.9k views
   • 
   • John Feldt ERPA CPC QPA
   • March 17, 2015

2. Church Plans - 110% test

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

3. Combo Profit Sharing & Cash Balance Plan Testing - Definition of Compensation

   By pixiebear, April 18, 2022
   • 8 replies
   • 1.9k views
   • 
   • Nate S
   • April 21, 2022

4. 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

5. 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

6. Cash Balance Litigation

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

7. RMD from terminating DB plan

   By Flyboyjohn, December 9, 2016
   • 6 replies
   • 1.9k views
   • 
   • Calavera
   • December 11, 2016

8. 412e3 (formerly 412i) Plans

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

9. 25% deduction limit - DB & DC combination

   By richard, July 27, 1999
   • 1 reply
   • 1.9k views
   • 
   • Guest
   • July 27, 1999

10. Is late retirement a protected benefit?

    By EBECDC, July 27, 2018   

    • 411(d)(6)
    • protected benefit
    • (and 4 more)

      Tagged with:

      • 411(d)(6)
      • protected benefit
      • late retirement
      • delayed retirement
      • actuarial increase
      • optional form of benefit
    • 6 replies
    • 1.9k views
    • 
    • Calavera
    • July 31, 2018

11. Multiemployer pensin plan withdrawals

    By Guest lisbetf, August 29, 2003
    • 4 replies
    • 1.9k views
    • 
    • mbozek
    • August 30, 2003

12. Calculation of PIA

    By Gary, April 11, 2000
    • 2 replies
    • 1.9k views
    • 
    • Guest
    • April 12, 2000

13. § 415(b)(3)'s Confluence with § 416 Accruals

    By Kent Allard, September 20, 2025   

    • 415
    • 416
    • (and 2 more)

      Tagged with:

      • 415
      • 416
      • top-heavy
      • benefit accrual
    • 4 replies
    • 1.9k views
    • 
    • Kent Allard
    • October 4, 2025

14. 412(b) explanation

    By wsp, August 30, 2006
    • 5 replies
    • 1.9k views
    • 
    • Effen
    • August 31, 2006

15. Permitted Disparity, Non-Standard Interest Rates

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

16. Individual aggregate funding

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

17. Reduction of accrued benefit

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

18. Employer funded pension, 14 yrs old divorce with no QDRO

    By SYCS, March 3, 2020
    • 9 replies
    • 1.9k views
    • 
    • Bird
    • March 5, 2020

19. Controlled Group Question

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

20. Minimum funding

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

21. Self-Audit Guidelines

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

22. Credit Balance Elections and Timing

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

23. Overfunded DB seeks creative solution

    By Flyboyjohn, August 6, 2014
    • 5 replies
    • 1.9k views
    • 
    • david rigby
    • August 7, 2014

24. Restricted Payments for Top 25 HCE

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

25. Allocation of Excess Assets Upon Plan Termination

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

26. Hard-frozen top-heavy defined benefit plans

    By My 2 cents, January 26, 2016   

    • Hard-freezing average comp
    • 6 replies
    • 1.9k views
    • 
    • tymesup
    • February 17, 2016

27. Contribution of Stock to DB Plan

    By Scott, May 13, 2003
    • 1 reply
    • 1.9k views
    • 
    • Guest
    • May 13, 2003

28. Plan Termination and new 415 Limit

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

29. Plan Termination - Benefit options

    By Guest skc, October 26, 2006
    • 3 replies
    • 1.9k views
    • 
    • AndyH
    • October 26, 2006

30. Frozen Accruals In a Floor-Offset Plan

    By Guest, February 15, 2001
    • 4 replies
    • 1.9k views
    • 
    • Guest
    • July 18, 2002

31. Cross Testing a Cash Balance Plan

    By mdmoose4, February 15, 2018
    • 7 replies
    • 1.9k views
    • 
    • Calavera
    • February 16, 2018

32. Possible "Lost" Pension

    By jpod, August 6, 2002
    • 9 replies
    • 1.9k views
    • 
    • david rigby
    • August 12, 2002

33. Presumed AFTAP<60%

    By Dougsbpc, June 21, 2010
    • 4 replies
    • 1.9k views
    • 
    • Andy the Actuary
    • June 22, 2010

34. Separation from service and independent contractors

    By Guest TroyRiley, May 24, 2004
    • 3 replies
    • 1.9k views
    • 
    • mbozek
    • May 25, 2004

35. Plan Design Issues

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

36. Deduction of Contributions to a DB Plan

    By ac, October 27, 2005
    • 7 replies
    • 1.9k views
    • 
    • flosfur
    • October 30, 2005

37. Accrued-to-Date combo testing

    By John Feldt ERPA CPC QPA, April 30, 2008
    • 2 replies
    • 1.9k views
    • 
    • John Feldt ERPA CPC QPA
    • April 30, 2008

38. Quarterly contributions in year of plan termination

    By AndyH, January 15, 2014
    • 4 replies
    • 1.9k views
    • 
    • AndyH
    • January 16, 2014

39. retroactive benefit reduction

    By lexi, December 8, 2006
    • 5 replies
    • 1.9k views
    • 
    • Mike Preston
    • December 10, 2006

40. RMDs

    By Gary, April 11, 2012
    • 5 replies
    • 1.9k views
    • 
    • Gary
    • April 13, 2012

41. Required Interest Credit for Mandatory Contributions

    By Guest smstls, May 3, 2005
    • 2 replies
    • 1.9k views
    • 
    • Guest
    • May 4, 2005

42. Timing of Deduction

    By Dougsbpc, January 27, 2005
    • 7 replies
    • 1.9k views
    • 
    • SoCalActuary
    • January 28, 2005

43. Participant Notice?

    By Guest kjk, June 5, 2002
    • 3 replies
    • 1.9k views
    • 
    • MGB
    • June 10, 2002

44. non-qualified defined benefit plan

    By abanky, December 11, 2009
    • 6 replies
    • 1.9k views
    • 
    • XTitan
    • December 15, 2009

45. Actuarial Equivalence and 411(d)(6)

    By Guest KennyH, March 12, 2008
    • 3 replies
    • 1.9k views
    • 
    • Mike Preston
    • March 13, 2008

46. Incidental Death Benefit

    By retbenser, January 30, 2011
    • 3 replies
    • 1.9k views
    • 
    • Andy the Actuary
    • February 12, 2011

47. Frozen Floor-Offset Plan

    By Dougsbpc, October 10, 2007
    • 5 replies
    • 1.9k views
    • 
    • tymesup
    • October 12, 2007

48. Looking for Survey Data-Retirement Plans for Private Colleges/Universities

    By AndyH, January 11, 2005
    • 14 replies
    • 1.9k views
    • 
    • SoCalActuary
    • January 14, 2005

49. Annual Funding Notice

    By FAPInJax, March 24, 2009
    • 3 replies
    • 1.9k views
    • 
    • Guest
    • June 24, 2009

50. Death Benefit

    By nancy, August 4, 2003
    • 4 replies
    • 1.9k views
    • 
    • AndyH
    • August 5, 2003