Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Question 19b and 19c of Schedule SB

   By Dinosaur, July 18, 2012
   • 5 replies
   • 1.3k views
   • 
   • SoCalActuary
   • August 1, 2012

2. Can mortality table be protected?

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

3. Year of Participation (YOP) for Section 415

   By flosfur, March 24, 2004
   • 5 replies
   • 1.5k views
   • 
   • flosfur
   • March 30, 2004

4. "Permanency" of DB Plan

   By Thornton, December 14, 2016
   • 5 replies
   • 2.1k views
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   • jpod
   • December 14, 2016

5. EA Meeting - anything of importance so far?

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

6. Former Employee & Pension Plan Participant as Consultant

   By erisa_novice, February 6, 2017
   • 5 replies
   • 2.8k views
   • 
   • Effen
   • February 7, 2017

7. Can payment of a "Benefit" be rescinded/revoked/voided if a Beneficiary makes a material misrepresentation to Plan Admin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
   • 1.2k views
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   • pwitt
   • June 11, 2024

8. EGTRRA Technical Corrections - Keeping Old Law DB Limits

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

9. full yield curve

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

10. Required Beginning Date

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

11. Includable For Coverage, Excludable For Participation?

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

12. Final Payouts from DB Plan

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

13. 204(h) notice for multiple groups

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

14. Funding Target Calculation

    By metsfan026, August 17, 2023
    • 5 replies
    • 1.3k views
    • 
    • metsfan026
    • August 17, 2023

15. Opting Out of HAFTA for 2013

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

16. Timing of lump sum distributions

    By AndrewM, April 30
    • 5 replies
    • 1.9k views
    • 
    • Artie M
    • May 1

17. Valuation date change

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

18. DB(k) plans

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

19. 60-80% AFTAP and Amendments

    By Blinky the 3-eyed Fish, March 20, 2008
    • 5 replies
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • March 21, 2008

20. First year deduction

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

21. 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

22. Non Discrimination Testing

    By Gary, November 25, 2008
    • 5 replies
    • 1.4k views
    • 
    • AndyH
    • December 1, 2008

23. Permissive Aggregation

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

24. 415 limits on plan termination following monthly pmts

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

25. Solo DB Situation

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

26. return of contribution

    By Gary, January 10, 2011
    • 5 replies
    • 1.7k views
    • 
    • Belgarath
    • January 14, 2011

27. Amendment to change procedure to apply for diability pension

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

28. 2012 Annual Funding Notice

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

29. 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

30. Excise Tax on late contributions

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

31. most valuable accrual rates

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

32. ERISA Title IV

    By Guest Carol the Writer, August 5, 2003
    • 5 replies
    • 4k views
    • 
    • David MacLennan
    • August 10, 2003

33. ESTIMATING 2008 DISTRIBUTION VALUES

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

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

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

35. 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

36. Allocation of Excess Assets, only HCEs in Plan

    By mwyatt, August 28
    • 5 replies
    • 2.4k views
    • 
    • Gina Alsdorf
    • September 2

37. Election Apply FSCOB

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

38. Appropriate Assumption

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

39. Is land allowed in a DB?

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

40. Schedule SB for disqualified plan?

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

41. Excess Assets and Employee Mandatory Contributions

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

42. Front-loaded Funding – Defined Benefit Plan

    By Pete, September 20, 2020
    • 5 replies
    • 2.2k views
    • 
    • Mike Preston
    • September 21, 2020

43. Vesting on Plan Termination - revisited

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

44. Multiple Annuity Starting Date for 415

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

45. 404(a)(7) Again

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

46. partner deductions

    By Gary, June 7, 2012
    • 5 replies
    • 1.7k views
    • 
    • Belgarath
    • June 14, 2012

47. Rollovers to Cash Balance Plans

    By IRC401, November 26, 1999
    • 5 replies
    • 2.6k views
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    • richard
    • December 5, 1999

48. Floor-Offset & 401(a)(26)

    By Dougsbpc, March 11, 2004
    • 5 replies
    • 1.9k views
    • 
    • Dougsbpc
    • March 12, 2004

49. Maximum Lump Sums under Pension Equity Act

    By Guest fiddler, June 3, 2004
    • 5 replies
    • 1.4k views
    • 
    • mwyatt
    • June 4, 2004

50. Curtailment under FAS 88

    By Guest stunner, January 25, 2006
    • 5 replies
    • 3.6k views
    • 
    • Guest
    • January 26, 2006