Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. ASC 715 Report & Cash Balance Plans

   By shERPA, March 19, 2019
   • 6 replies
   • 1.7k views
   • 
   • shERPA
   • March 21, 2019

2. Maximum Permissible Contribution

   By Guest MikeMiller, May 13, 2002
   • 6 replies
   • 1.8k views
   • 
   • Mike Preston
   • May 14, 2002

3. Change in valuation interest rate

   By Blinky the 3-eyed Fish, July 11, 2006
   • 6 replies
   • 1.8k views
   • 
   • zimbo
   • July 12, 2006

4. SPD formula descriptions

   By John Feldt ERPA CPC QPA, July 12, 2010
   • 6 replies
   • 2.8k views
   • 
   • Guest
   • September 23, 2010

5. PBGC suggested changes to Schedule SB

   By My 2 cents, May 5, 2014   

   • Non-vested benefits
   • 6 replies
   • 1.7k views
   • 
   • Andy the Actuary
   • May 8, 2014

6. Payment of Cash Benefit

   By Guest MC2, February 19, 2007
   • 6 replies
   • 1.5k views
   • 
   • Effen
   • February 21, 2007

7. The MRC in an Overfunded, Terminating

   By JButtrick, March 8, 2012
   • 6 replies
   • 1.4k views
   • 
   • Guest
   • March 23, 2012

8. CB Freeze Amendment

   By JBones, April 22, 2011
   • 6 replies
   • 2.6k views
   • 
   • david rigby
   • April 28, 2011

9. 3-Year Cliff Requirement

   By emmetttrudy, October 26, 2009
   • 6 replies
   • 3.3k views
   • 
   • Effen
   • October 26, 2009

10. MAP 21 and Lump Sum Assumption

    By Craig Jacobs, August 21, 2012
    • 6 replies
    • 2.8k views
    • 
    • Andy the Actuary
    • August 29, 2012

11. Internal Actuarial Data - Relius

    By Lexus1, September 7, 2015
    • 6 replies
    • 1.2k views
    • 
    • Mike Preston
    • September 8, 2015

12. When is contribution credited?

    By Hojo, September 28, 2023
    • 6 replies
    • 1.1k views
    • 
    • truphao
    • October 2, 2023

13. Different Hours Requirement to get a benefit

    By truphao, May 18, 2023
    • 6 replies
    • 731 views
    • 
    • Paul I
    • May 19, 2023

14. Incidental Death Benefit

    By Guest Roman, March 9, 2005
    • 6 replies
    • 2.4k views
    • 
    • Guest
    • March 9, 2005

15. Solo DB Plan w/ Dead Participant

    By MSN, July 9, 2009
    • 6 replies
    • 1.8k views
    • 
    • SoCalActuary
    • July 9, 2009

16. Election of Full Yield Curve

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

17. 415 limits

    By FAPInJax, August 7, 2007
    • 6 replies
    • 1.7k views
    • 
    • Andy the Actuary
    • August 15, 2007

18. Guild Plan

    By jane murray, December 18, 2019
    • 6 replies
    • 1.5k views
    • 
    • jane murray
    • December 20, 2019

19. Annual Funding Notice Supplement - In Living Color

    By Andy the Actuary, April 24, 2013
    • 6 replies
    • 1.2k views
    • 
    • Guest
    • June 3, 2013

20. withholding on annuity payments.

    By himt4, February 15, 2005
    • 6 replies
    • 1.7k views
    • 
    • Guest
    • February 17, 2005

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

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

22. Actuarial Equivalence, PPA

    By Guest DBStudentAct, February 27, 2009
    • 6 replies
    • 3.4k views
    • 
    • Guest
    • December 4, 2009

23. Sole proprietor DB plan + 401kPSP

    By VeryOldMan, August 9, 2021
    • 6 replies
    • 665 views
    • 
    • VeryOldMan
    • August 16, 2021

24. General Tested DB/DC

    By Blinky the 3-eyed Fish, February 13, 2008
    • 6 replies
    • 1.3k views
    • 
    • Mike Preston
    • February 15, 2008

25. Schedule SB on Relius

    By ScottR, February 5, 2009
    • 6 replies
    • 1.8k views
    • 
    • Andy the Actuary
    • May 14, 2009

26. Overfunded single beneficiary DB plan planning

    By Guest Duberstein, July 10, 2003
    • 6 replies
    • 2.4k views
    • 
    • egrodan
    • January 19, 2020

27. Maximum accrual

    By ombskid, March 19, 2014
    • 6 replies
    • 2.4k views
    • 
    • Effen
    • March 24, 2014

28. Paying out EE Contribution portion "first"?

    By Guest fcdeacy, May 19, 2005
    • 6 replies
    • 2.5k views
    • 
    • Effen
    • January 25, 2010

29. PBGC Variable Rate Premium

    By ac, January 6, 2005
    • 6 replies
    • 2.3k views
    • 
    • WDIK
    • January 7, 2005

30. Unit Credit Funding Method - Gain or Loss Base

    By YankeeFan, April 5, 2006
    • 6 replies
    • 2.5k views
    • 
    • david rigby
    • April 13, 2006

31. Offering Lump Sums to Participants Already In Pay Status

    By WestCoast, November 1, 2010
    • 6 replies
    • 1.8k views
    • 
    • mwyatt
    • November 2, 2010

32. Remember When?

    By Andy the Actuary, May 25, 2012
    • 6 replies
    • 1.3k views
    • 
    • frizzyguy
    • June 4, 2012

33. Plan amendment and 133% accrual rule

    By AndyH, January 30, 2019
    • 6 replies
    • 849 views
    • 
    • AndyH
    • February 1, 2019

34. Is this lady vested?

    By tuni88, July 10, 2009
    • 6 replies
    • 1.4k views
    • 
    • K2retire
    • July 10, 2009

35. 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

36. Early Retirement Window and Non-Discrimination

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

37. Adoption of plan with retroactive effective date

    By Guest JDL, January 8, 2003
    • 6 replies
    • 2.2k views
    • 
    • Mike Preston
    • March 7, 2003

38. Grandfathering Actuarial Equivalence

    By David MacLennan, May 9, 2003
    • 6 replies
    • 2.1k views
    • 
    • Mike Preston
    • May 13, 2003

39. Schedule SB

    By MoShawn, May 17, 2011
    • 6 replies
    • 2.2k views
    • 
    • Andy the Actuary
    • May 24, 2011

40. Mortality Tables - very useful program

    By mwyatt, August 26, 2002
    • 6 replies
    • 3.9k views
    • 
    • david rigby
    • September 1, 2004

41. Attained age permitted for Sec. 415 limited lump sum?

    By Guest Dave Peckham, October 3, 2012
    • 6 replies
    • 1.9k views
    • 
    • Guest
    • October 4, 2012

42. Defined Benefit Plan Termination and § 411(d)(3)

    By AdKu, May 12, 2020
    • 6 replies
    • 1.6k views
    • 
    • thepensionmaven
    • May 14, 2020

43. JB Reenrollment

    By mwyatt, December 6, 2007
    • 6 replies
    • 1.4k views
    • 
    • mwyatt
    • December 7, 2007

44. 436 Notice Required?

    By Penman2006, April 14, 2009
    • 6 replies
    • 1.6k views
    • 
    • tymesup
    • April 15, 2009

45. covered comp and applicable mortality table

    By Draper55, January 30, 2015
    • 6 replies
    • 1.4k views
    • 
    • My 2 cents
    • February 4, 2015

46. Applying for an EIN for a DB Plan Trust

    By Guest AK1321, January 15, 2008
    • 6 replies
    • 4.2k views
    • 
    • Bird
    • January 16, 2008

47. Suspension notice failure

    By Guest Philip2, June 7, 2013
    • 6 replies
    • 5.1k views
    • 
    • Guest
    • June 12, 2013

48. Form 5500 Filing - Late Adoption of a Plan

    By metsfan026, October 8
    • 6 replies
    • 678 views
    • 
    • metsfan026
    • October 9

49. lump sum and death

    By Tom Poje, September 8, 2005
    • 6 replies
    • 2.3k views
    • 
    • could be me maybe not
    • September 12, 2005

50. RMD from terminating DB plan

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