Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Advanced Contribution

   By Pension RC, July 23, 2013   

   • DB Plan
   • Maximum Deductible
   • 4 replies
   • 1.9k views
   • 
   • My 2 cents
   • July 24, 2013

2. 401(a)26 Problem with Frozen Plan

   By Dougsbpc, July 8, 2014
   • 2 replies
   • 1.9k views
   • 
   • Andy the Actuary
   • July 8, 2014

3. Different Benefits For HCES

   By Guest sdolce, September 13, 2001
   • 3 replies
   • 1.9k views
   • 
   • RCK
   • September 21, 2001

4. First Year PBGC Premium for Cash Balance Plan

   By Dennis Povloski, January 5, 2007
   • 5 replies
   • 1.9k views
   • 
   • flosfur
   • January 16, 2007

5. Does 411(d)(6) protection of the subsidized lump sum apply in these scenarios

   By gle318612, August 10, 2011
   • 3 replies
   • 1.9k views
   • 
   • Guest
   • August 10, 2011

6. underfunded Plans

   By Guest kate from hackensack, May 3, 2009
   • 4 replies
   • 1.9k views
   • 
   • tymesup
   • May 6, 2009

7. using DB surplus assets to fund 401(k) match

   By Guest jdw, August 11, 1999
   • 1 reply
   • 1.9k views
   • 
   • Guest
   • August 16, 1999

8. DB/DC Combo -- What testing needed

   By Andy the Actuary, July 10, 2008
   • 3 replies
   • 1.9k views
   • 
   • Andy the Actuary
   • July 10, 2008

9. NRA in the document is 55

   By Jakyasar, January 14, 2023
   • 18 replies
   • 1.9k views
   • 
   • Jakyasar
   • January 17, 2023

10. Short Plan Year Charges

    By Andy the Actuary, February 14, 2011
    • 4 replies
    • 1.9k views
    • 
    • Guest
    • September 27, 2012

11. Annuity Purchases for Retirees

    By tuni88, October 8, 2015
    • 10 replies
    • 1.9k views
    • 
    • My 2 cents
    • June 1, 2016

12. 415 limits and amendment to freeze

    By Belgarath, October 12, 2005
    • 6 replies
    • 1.9k views
    • 
    • AndyH
    • October 12, 2005

13. DB & 401(k) Plan

    By pbarrett, July 24, 2003
    • 8 replies
    • 1.9k views
    • 
    • pbarrett
    • July 25, 2003

14. PBGC Coverage Question

    By Medusa, February 24, 2009
    • 5 replies
    • 1.9k views
    • 
    • JAY21
    • February 25, 2009

15. 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

16. excess contribution (nondeductible)

    By k man, March 8, 2005
    • 10 replies
    • 1.9k views
    • 
    • Blinky the 3-eyed Fish
    • March 29, 2005

17. Underfunded DB Restrictions on Plan Amendments

    By jpokusa, December 3, 2014   

    • AFTAP
    • Benefit Restrictions
    • (and 3 more)

      Tagged with:

      • AFTAP
      • Benefit Restrictions
      • Underfunded DB
      • 436 Restrictions
      • 401(a)(17)
    • 3 replies
    • 1.9k views
    • 
    • david rigby
    • December 3, 2014

18. Lump sum interest rate for 2005

    By rcline46, April 26, 2005
    • 13 replies
    • 1.9k views
    • 
    • rcline46
    • April 27, 2005

19. Curtailment Under FAS 158

    By Guest merlin, April 22, 2008
    • 4 replies
    • 1.9k views
    • 
    • Guest
    • April 23, 2008

20. Contributions to DBPP

    By Gary, May 29, 2008
    • 7 replies
    • 1.9k views
    • 
    • AndyH
    • May 29, 2008

21. treatment of terminations within a year of the "termination date"

    By Guest nrnahat, May 21, 2008
    • 6 replies
    • 1.9k views
    • 
    • ak2ary
    • May 23, 2008

22. Trying to understand DB calcs....

    By K-t-F, January 28, 2004
    • 6 replies
    • 1.9k views
    • 
    • Effen
    • January 31, 2004

23. pre funding balance elections

    By Gary, July 6, 2012
    • 2 replies
    • 1.9k views
    • 
    • tymesup
    • July 9, 2012

24. Bankruptcy and payment of expenses

    By david rigby, July 26, 2017   

    • pbgc
    • distress termination
    • (and 1 more)

      Tagged with:

      • pbgc
      • distress termination
      • bankruptcy
    • 11 replies
    • 1.9k views
    • 
    • CarloCarmichael
    • September 7, 2017

25. Funding deficiency re statute of limitations

    By Guest saeissler, September 5, 2007
    • 2 replies
    • 1.9k views
    • 
    • Belgarath
    • September 5, 2007

26. Combined Plan deduction limit

    By Guest ICannotDiscloseMyIdentity, March 14, 2011
    • 1 reply
    • 1.9k views
    • 
    • Andy the Actuary
    • March 15, 2011

27. merger of two plans

    By Dan, April 24, 2015   

    • merger
    • deduction
    • 1 reply
    • 1.9k views
    • 
    • david rigby
    • April 24, 2015

28. Plan termination

    By Belgarath, May 4, 2011
    • 10 replies
    • 1.9k views
    • 
    • SoCalActuary
    • May 4, 2011

29. 1993 GAM Table -- help!

    By richard, November 22, 2000
    • 4 replies
    • 1.9k views
    • 
    • richard
    • December 6, 2000

30. Cash Balance Plan - Brain Cramp

    By mwyatt, February 19, 2013
    • 12 replies
    • 1.9k views
    • 
    • Draper55
    • March 11, 2013

31. Standard Plan Termination - NOIT & sample NOPB copies to attach

    By AdKu, March 8, 2016   

    • Std. Term
    • Sample NOIT & NOPB
    • 5 replies
    • 1.9k views
    • 
    • AdKu
    • March 8, 2016

32. Transition Credits and Non-Discrimination

    By Guest JimmyP, September 7, 2001
    • 4 replies
    • 1.9k views
    • 
    • Guest
    • September 7, 2001

33. Death Benefits under PPA

    By rcline46, January 9, 2009
    • 5 replies
    • 1.9k views
    • 
    • Andy the Actuary
    • January 12, 2009

34. If a DB plan has standard language for payouts at NRA (no later than 6

    By nancy, November 14, 2000
    • 4 replies
    • 1.9k views
    • 
    • Gary
    • November 20, 2000

35. Reporting & Disclosure

    By Guest pcjackson, March 27, 2008
    • 16 replies
    • 1.9k views
    • 
    • Andy the Actuary
    • April 2, 2008

36. Interest added when a lump sum payout is corrected

    By Gary, April 13, 2000
    • 4 replies
    • 1.9k views
    • 
    • richard
    • April 15, 2000

37. messed up plan

    By Gary, June 23, 2011
    • 10 replies
    • 1.9k views
    • 
    • Gary
    • July 15, 2011

38. Changes to pension auditing standards?

    By AndyH, May 1, 2007
    • 7 replies
    • 1.9k views
    • 
    • JanetM
    • June 7, 2007

39. DB surviving spouse annuity - help!

    By Guest cngriffin, April 27, 1999
    • 4 replies
    • 1.9k views
    • 
    • david rigby
    • April 30, 1999

40. retro annuity start date- final regs

    By Guest meggie, December 2, 2003
    • 0 replies
    • 1.9k views
    • 
    • Guest
    • December 2, 2003

41. Distribution In-Kind

    By Gary, February 21, 2007
    • 1 reply
    • 1.9k views
    • 
    • David MacLennan
    • February 21, 2007

42. PBGC Covered?

    By Cloudy, March 13, 2023
    • 12 replies
    • 1.9k views
    • 
    • Hojo
    • March 20, 2023

43. GATT interest rate - change in basis

    By Guest Mike Spickard, January 27, 2003
    • 1 reply
    • 1.9k views
    • 
    • MGB
    • January 27, 2003

44. Revisiting the Combined DB/DC Limitation

    By ubermax, January 10, 2012
    • 6 replies
    • 1.9k views
    • 
    • ubermax
    • January 12, 2012

45. Early Withdrawal Penalty

    By Pension RC, August 15, 2019
    • 6 replies
    • 1.9k views
    • 
    • Bri
    • August 19, 2019

46. Aggregate DB and DC for 401(a)(4) and 410(b)-What are the issues?

    By AndyH, April 19, 2002
    • 5 replies
    • 1.9k views
    • 
    • Guest
    • April 22, 2002

47. Compensation while a participant

    By No Name, June 14, 2005
    • 7 replies
    • 1.9k views
    • 
    • No Name
    • June 17, 2005

48. 2004 Max Rate

    By LIBOR, June 18, 2004
    • 9 replies
    • 1.9k views
    • 
    • david rigby
    • April 7, 2005

49. FIL Funding Method

    By ac, February 18, 2005
    • 6 replies
    • 1.9k views
    • 
    • MGB
    • February 23, 2005

50. Non-Profit equals No 404 Limit ?

    By JAY21, September 17, 2007
    • 6 replies
    • 1.9k views
    • 
    • JAY21
    • September 20, 2007