Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Suspending benefit accruals for 2 or 3 years

   By Everett Moreland, May 13, 2003
   • 5 replies
   • 1.2k views
   • 
   • Mike Preston
   • May 14, 2003

2. New Benefit Form after Participant Terminated

   By JRG, May 24, 2010
   • 5 replies
   • 1.1k views
   • 
   • JRG
   • May 25, 2010

3. Required Minimum Distribution

   By dmb, December 29, 2011
   • 5 replies
   • 1.6k views
   • 
   • dmb
   • December 30, 2011

4. Question 19b and 19c of Schedule SB

   By Dinosaur, July 18, 2012
   • 5 replies
   • 1.4k views
   • 
   • SoCalActuary
   • August 1, 2012

5. Can mortality table be protected?

   By dmb, September 6, 2017
   • 5 replies
   • 1.1k views
   • 
   • My 2 cents
   • September 8, 2017

6. Year of Participation (YOP) for Section 415

   By flosfur, March 24, 2004
   • 5 replies
   • 1.6k views
   • 
   • flosfur
   • March 30, 2004

7. "Permanency" of DB Plan

   By Thornton, December 14, 2016
   • 5 replies
   • 2.2k views
   • 
   • jpod
   • December 14, 2016

8. EA Meeting - anything of importance so far?

   By mwyatt, March 18, 2003
   • 5 replies
   • 1.4k views
   • 
   • Guest
   • April 11, 2003

9. Former Employee & Pension Plan Participant as Consultant

   By erisa_novice, February 6, 2017
   • 5 replies
   • 2.9k views
   • 
   • Effen
   • February 7, 2017

10. Can payment of a "Benefit" be rescinded/revoked/voided if a Beneficiary makes a material misrepresentation to Plan Admin

    By pwitt, June 8, 2024
    • 5 replies
    • 1.3k views
    • 
    • pwitt
    • June 11, 2024

11. EGTRRA Technical Corrections - Keeping Old Law DB Limits

    By mwyatt, April 5, 2002
    • 5 replies
    • 2.2k views
    • 
    • FAPInJax
    • April 8, 2002

12. full yield curve

    By Gary, December 9, 2010
    • 5 replies
    • 1.6k views
    • 
    • SoCalActuary
    • December 10, 2010

13. Required Beginning Date

    By Michael Burkow, December 14, 2023
    • 5 replies
    • 1.1k views
    • 
    • Michael Burkow
    • December 18, 2023

14. Includable For Coverage, Excludable For Participation?

    By Guest merlin, August 17, 2005
    • 5 replies
    • 1.4k views
    • 
    • AndyH
    • August 17, 2005

15. Final Payouts from DB Plan

    By Earl, December 8, 2017
    • 5 replies
    • 930 views
    • 
    • chc93
    • December 9, 2017

16. 204(h) notice for multiple groups

    By Jakyasar, November 21, 2022
    • 5 replies
    • 910 views
    • 
    • Jakyasar
    • November 22, 2022

17. Funding Target Calculation

    By metsfan026, August 17, 2023
    • 5 replies
    • 1.4k views
    • 
    • metsfan026
    • August 17, 2023

18. Applicability of “top-25” restricted payment rule in HCE-only Cash Balance plan

    By Cat_Lady_Pension, December 19, 2025   

    • funding
    • benefits
    • (and 1 more)

      Tagged with:

      • funding
      • benefits
      • top paid
    • 5 replies
    • 316 views
    • 
    • Bri
    • December 19, 2025

19. Opting Out of HAFTA for 2013

    By Andy the Actuary, August 30, 2014
    • 5 replies
    • 1.8k views
    • 
    • Hojo
    • September 11, 2014

20. Timing of lump sum distributions

    By AndrewM, April 30, 2025
    • 5 replies
    • 2.1k views
    • 
    • Artie M
    • May 1, 2025

21. Valuation date change

    By Guest Marino13, May 5, 2004
    • 5 replies
    • 2.3k views
    • 
    • Blinky the 3-eyed Fish
    • May 6, 2004

22. DB(k) plans

    By Laura Harrington, August 13, 2009
    • 5 replies
    • 1.7k views
    • 
    • Guest
    • August 19, 2009

23. 60-80% AFTAP and Amendments

    By Blinky the 3-eyed Fish, March 20, 2008
    • 5 replies
    • 1.9k views
    • 
    • Blinky the 3-eyed Fish
    • March 21, 2008

24. First year deduction

    By John Feldt ERPA CPC QPA, March 26, 2009
    • 5 replies
    • 2.8k views
    • 
    • Guest
    • July 10, 2009

25. Actuary and TPA need to sign an Annuity Contract Agreement?

    By Guest DCquestioner, November 25, 2008
    • 5 replies
    • 1.5k views
    • 
    • David MacLennan
    • December 1, 2008

26. Non Discrimination Testing

    By Gary, November 25, 2008
    • 5 replies
    • 1.5k views
    • 
    • AndyH
    • December 1, 2008

27. Permissive Aggregation

    By emmetttrudy, May 18, 2009
    • 5 replies
    • 2.5k views
    • 
    • SoCalActuary
    • May 18, 2009

28. 415 limits on plan termination following monthly pmts

    By AndyH, January 6, 2010
    • 5 replies
    • 1.5k views
    • 
    • AndyH
    • January 8, 2010

29. Solo DB Situation

    By frizzyguy, November 29, 2012
    • 5 replies
    • 2.2k views
    • 
    • shERPA
    • December 20, 2012

30. return of contribution

    By Gary, January 10, 2011
    • 5 replies
    • 1.8k views
    • 
    • Belgarath
    • January 14, 2011

31. Amendment to change procedure to apply for diability pension

    By alexa, November 19, 2011
    • 5 replies
    • 1.1k views
    • 
    • alexa
    • November 20, 2011

32. 2012 Annual Funding Notice

    By Guest raintrain19, March 19, 2012
    • 5 replies
    • 1.4k views
    • 
    • Guest
    • March 19, 2012

33. 415 Dollar Limit - Late - Proration for Partial Years(/ages)?

    By DW, February 14, 2019   

    • defined benefit plan
    • 415(b)
    • 5 replies
    • 1.1k views
    • 
    • Calavera
    • February 15, 2019

34. Excise Tax on late contributions

    By Guest Marino13, September 19, 2002
    • 5 replies
    • 2.3k views
    • 
    • Mike Preston
    • September 22, 2002

35. most valuable accrual rates

    By Gary, April 20, 2012
    • 5 replies
    • 2k views
    • 
    • SoCalActuary
    • April 23, 2012

36. ERISA Title IV

    By Guest Carol the Writer, August 5, 2003
    • 5 replies
    • 4.1k views
    • 
    • David MacLennan
    • August 10, 2003

37. ESTIMATING 2008 DISTRIBUTION VALUES

    By Guest geschaft, June 15, 2007
    • 5 replies
    • 1.4k views
    • 
    • AndyH
    • June 29, 2007

38. Help needed (quickly) re 2/3rd rule for life insurance in DB plans

    By Ilene Ferenczy, April 12, 2024
    • 5 replies
    • 594 views
    • 
    • Effen
    • April 15, 2024

39. Majority Owner - DB Plan Term

    By AdKu, June 22, 2016   

    • Majority Owner
    • Adult Children
    • (and 1 more)

      Tagged with:

      • Majority Owner
      • Adult Children
      • DB Plan Term
    • 5 replies
    • 2k views
    • 
    • Griswold
    • June 23, 2016

40. Allocation of Excess Assets, only HCEs in Plan

    By mwyatt, August 28, 2025
    • 5 replies
    • 2.6k views
    • 
    • Gina Alsdorf
    • September 2, 2025

41. Election Apply FSCOB

    By Andy the Actuary, November 1, 2008
    • 5 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • November 5, 2008

42. Appropriate Assumption

    By Andy the Actuary, March 30, 2010
    • 5 replies
    • 1.2k views
    • 
    • Mike Preston
    • March 30, 2010

43. Is land allowed in a DB?

    By Dennis Povloski, December 20, 2004
    • 5 replies
    • 1.4k views
    • 
    • Guest
    • December 22, 2004

44. Schedule SB for disqualified plan?

    By PensionPro, August 21, 2023
    • 5 replies
    • 986 views
    • 
    • PensionPro
    • September 20, 2023

45. Excess Assets and Employee Mandatory Contributions

    By AndyH, June 22, 2016
    • 5 replies
    • 1.8k views
    • 
    • AndyH
    • June 23, 2016

46. Front-loaded Funding – Defined Benefit Plan

    By Pete, September 20, 2020
    • 5 replies
    • 3.2k views
    • 
    • Mike Preston
    • September 21, 2020

47. Vesting on Plan Termination - revisited

    By flosfur, October 29, 2005
    • 5 replies
    • 2k views
    • 
    • Kirk Maldonado
    • November 1, 2005

48. Multiple Annuity Starting Date for 415

    By ac, June 14, 2006
    • 5 replies
    • 2k views
    • 
    • Blinky the 3-eyed Fish
    • June 15, 2006

49. 404(a)(7) Again

    By AndyH, October 15, 2007
    • 5 replies
    • 1.8k views
    • 
    • AndyH
    • October 16, 2007

50. partner deductions

    By Gary, June 7, 2012
    • 5 replies
    • 1.8k views
    • 
    • Belgarath
    • June 14, 2012