Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Internal Plan Rollovers

   By Young Curmudgeon, December 7, 2013
   • 9 replies
   • 1.9k views
   • 
   • Young Curmudgeon
   • January 2, 2014

2. Multiple Employer Plan - Defined Benefit

   By Rolf Trautmann, April 26, 2011
   • 1 reply
   • 1.9k views
   • 
   • Rolf Trautmann
   • April 29, 2011

3. Mandatory Employee Contributions: Basis Recovery & Nonforfeitability

   By Guest nicko, October 9, 2010
   • 1 reply
   • 1.9k views
   • 
   • My 2 cents
   • October 11, 2010

4. FIL Funding Method

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

5. Violation of Exclusive Benefit Rule?

   By AHPension, March 7, 2014
   • 1 reply
   • 1.9k views
   • 
   • My 2 cents
   • March 7, 2014

6. Compensation while a participant

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

7. New law interest rates

   By FAPInJax, March 19, 2002
   • 7 replies
   • 1.9k views
   • 
   • Mike Preston
   • March 29, 2002

8. Plan Design - Safe Harbor 3% 401(k) and Cash balance Plan

   By Gary, July 11, 2005
   • 4 replies
   • 1.9k views
   • 
   • Tom Poje
   • July 12, 2005

9. Death Benefits under PPA

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

10. Plan Asset-irrevocable annuity contract

    By Randy Watson, December 28, 2006
    • 4 replies
    • 1.9k views
    • 
    • AndyH
    • January 2, 2007

11. Central Laborers' Pension Fund v. Heinz

    By Everett Moreland, June 7, 2004
    • 3 replies
    • 1.9k views
    • 
    • Everett Moreland
    • June 11, 2004

12. Cash Balance Plan - Brain Cramp

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

13. 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

14. 401k elective deferrals

    By Gary, June 26, 2007
    • 3 replies
    • 1.9k views
    • 
    • Mike Preston
    • June 27, 2007

15. PBGC Premium Payment Logistics

    By Medusa, March 25, 2009
    • 13 replies
    • 1.9k views
    • 
    • Medusa
    • March 26, 2009

16. DB plan stmts to participants

    By doombuggy, October 20, 2010
    • 5 replies
    • 1.9k views
    • 
    • AndyH
    • October 21, 2010

17. FICA taxes on partner contributions to cash balance plan

    By Guest TimS, November 29, 2010
    • 3 replies
    • 1.9k views
    • 
    • mwyatt
    • November 30, 2010

18. S415 Final Regulations

    By flosfur, July 6, 2007
    • 10 replies
    • 1.9k views
    • 
    • flosfur
    • August 8, 2007

19. Plan sez actuarial equivalency uses mortality based on the 71GAM table

    By Gary, October 30, 2000
    • 4 replies
    • 1.9k views
    • 
    • david rigby
    • October 31, 2000

20. 2004 Max Rate

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

21. Expense loads in funding

    By FAPInJax, November 1, 2005
    • 4 replies
    • 1.9k views
    • 
    • SoCalActuary
    • November 3, 2005

22. purchasing insurance policy FROM the plan

    By himt4, December 12, 2005
    • 7 replies
    • 1.9k views
    • 
    • GBurns
    • December 15, 2005

23. Actual Rate of Return to Apply To PFB, FSCOB

    By Andy the Actuary, February 26, 2009
    • 4 replies
    • 1.9k views
    • 
    • flosfur
    • March 13, 2009

24. Top-heavy DC/DB where DB is Frozen

    By Lou S., April 21, 2009
    • 2 replies
    • 1.9k views
    • 
    • Lou S.
    • April 21, 2009

25. DB Plan Termination Question

    By LIBOR, June 10, 2003
    • 8 replies
    • 1.9k views
    • 
    • LIBOR
    • June 11, 2003

26. Terminating DB Plan - Annuity for Retiree

    By ConnieStorer, May 6, 2015   

    • Annuity purchase
    • current retiree
    • 12 replies
    • 1.9k views
    • 
    • My 2 cents
    • May 7, 2015

27. 412(i) plan document review

    By John Feldt ERPA CPC QPA, October 30, 2007
    • 9 replies
    • 1.9k views
    • 
    • John Feldt ERPA CPC QPA
    • October 31, 2007

28. terminated defined benefit plan with asset loss on an investment-what

    By thepensionmaven, December 11, 1999
    • 5 replies
    • 1.9k views
    • 
    • Dowist
    • December 16, 1999

29. PBGC Exemption Question

    By Guest pjm, February 10, 2004
    • 5 replies
    • 1.9k views
    • 
    • Mike Preston
    • February 11, 2004

30. IRC 411(a)(9)

    By Guest PGH.ERISA, April 7, 2008
    • 0 replies
    • 1.9k views
    • 
    • Guest
    • April 7, 2008

31. Income Rider on Annuity

    By CassandraS, July 25, 2013   

    • Income rider
    • defined benefit
    • 5 replies
    • 1.9k views
    • 
    • CassandraS
    • July 26, 2013

32. Demise of IRS 77-2

    By Andy the Actuary, January 4, 2008
    • 7 replies
    • 1.9k views
    • 
    • Andy the Actuary
    • March 28, 2008

33. The pitfalls (?) of defined benefit plans; commentary about recent art

    By Dave Baker, November 30, 2001
    • 3 replies
    • 1.9k views
    • 
    • mwyatt
    • November 30, 2001

34. Terminating a fully funded DB plan, and

    By katieinny, October 2, 2008
    • 8 replies
    • 1.9k views
    • 
    • Jim Norman
    • October 9, 2008

35. Offset plan - 415 Limits

    By MGOAdmin, June 25, 2014   

    • offset
    • 415
    • (and 2 more)

      Tagged with:

      • offset
      • 415
      • limits
      • lump sum
    • 2 replies
    • 1.9k views
    • 
    • My 2 cents
    • June 25, 2014

36. Permissibility of lump-sum and life annuity

    By YankeeFan, February 19, 2002
    • 5 replies
    • 1.9k views
    • 
    • AndyH
    • February 19, 2002

37. Suspension of benefits

    By Guest jim zentner, September 2, 1998
    • 3 replies
    • 1.9k views
    • 
    • KJohnson
    • December 8, 1999

38. Extent funded

    By rcline46, September 19, 2005
    • 13 replies
    • 1.9k views
    • 
    • SoCalActuary
    • September 22, 2005

39. Excess assets used for termination expenses?

    By david rigby, April 25, 2023
    • 9 replies
    • 1.9k views
    • 
    • TheBoxMan
    • May 3, 2023

40. Proposed 415 regulations

    By Belgarath, March 3, 2006
    • 7 replies
    • 1.9k views
    • 
    • AndyH
    • March 6, 2006

41. Revenue Procedure 2000-40

    By david rigby, April 4, 2002
    • 0 replies
    • 1.9k views
    • 
    • david rigby
    • April 4, 2002

42. Qualified Replacement Plan - DC Allocation Limits

    By Effen, September 4, 2014
    • 4 replies
    • 1.9k views
    • 
    • Andy the Actuary
    • September 5, 2014

43. Deductions and CL Interest 2006

    By SoCalActuary, September 13, 2006
    • 5 replies
    • 1.9k views
    • 
    • david rigby
    • September 19, 2006

44. Defined Benefit Plan Document

    By Guest Kathleen Fouquet, August 14, 2001
    • 3 replies
    • 1.9k views
    • 
    • Guest
    • August 15, 2001

45. MAP 21 Interest Rates

    By Dougsbpc, August 15, 2012
    • 2 replies
    • 1.9k views
    • 
    • david rigby
    • August 16, 2012

46. Plan Freeze/Termination Lump Sum Question

    By tuni88, September 27, 2010
    • 2 replies
    • 1.9k views
    • 
    • My 2 cents
    • September 27, 2010

47. FASB 87 & 88 and Freezing of Accruals

    By Guest fiddler, June 3, 2004
    • 2 replies
    • 1.9k views
    • 
    • Guest
    • June 3, 2004

48. Change Funding Method - Automatic Approval

    By Guest Scott McHenry, May 9, 2002
    • 1 reply
    • 1.8k views
    • 
    • MGB
    • May 9, 2002

49. Cash Balance - Is pay credit required to be deposited for a terminated participant

    By Jakyasar, February 2, 2022
    • 21 replies
    • 1.8k views
    • 
    • Nate S
    • February 15, 2022

50. Personal Taxes Owed on Excess Reversion from Pension Plan

    By Guest Brenda RSM, July 27, 1999
    • 1 reply
    • 1.8k views
    • 
    • mwyatt
    • July 29, 1999