Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. DB Plan Termination Question

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

2. FICA taxes on partner contributions to cash balance plan

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

3. Impact of 415 increases to pension

   By Gary, August 27, 2005
   • 6 replies
   • 1.9k views
   • 
   • AndyH
   • August 29, 2005

4. 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

5. S415 Final Regulations

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

6. Revenue Procedure 2000-40

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

7. FASB 87 & 88 and Freezing of Accruals

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

8. Income Rider on Annuity

   By CassandraS, July 25, 2013   

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

9. Expense loads in funding

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

10. Demise of IRS 77-2

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

11. Suspension of benefits

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

12. Frozen Defined Benefit Plan and 415 Limit Increases

    By Dougsbpc, August 24, 2024
    • 7 replies
    • 1.9k views
    • 
    • Bri
    • August 22, 2025

13. IRC 411(a)(9)

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

14. underfunded one-man db plans

    By Guest jig, May 18, 2003
    • 4 replies
    • 1.9k views
    • 
    • mwyatt
    • May 19, 2003

15. MAP 21 Interest Rates

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

16. Minimum Funding Cash Balance Plan

    By ErnieG, December 7, 2018
    • 9 replies
    • 1.9k views
    • 
    • Effen
    • December 8, 2018

17. Ways to digest DB/CB plan overfunding after NRA

    By HKSUN, June 24, 2020
    • 12 replies
    • 1.9k views
    • 
    • Mike Preston
    • June 29, 2020

18. Change Funding Method - Automatic Approval

    By Guest Scott McHenry, May 9, 2002
    • 1 reply
    • 1.9k views
    • 
    • MGB
    • May 9, 2002

19. DB Plan for Participant Over 70 1/2

    By four01kman, August 18, 2003
    • 7 replies
    • 1.9k views
    • 
    • MGB
    • August 19, 2003

20. Deductions and CL Interest 2006

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

21. Extent funded

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

22. Compensation for restricted top 25 HCES

    By Guest Midwest, June 15, 2005
    • 3 replies
    • 1.9k views
    • 
    • Blinky the 3-eyed Fish
    • June 17, 2005

23. Qualified Replacement Plan - DC Allocation Limits

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

24. Gatt Amendment

    By Gary, February 18, 2000
    • 1 reply
    • 1.9k views
    • 
    • david rigby
    • February 18, 2000

25. Funding issues among others

    By dmb, September 9, 2004
    • 4 replies
    • 1.9k views
    • 
    • david rigby
    • September 9, 2004

26. Underpayment question

    By fiona1, January 30, 2017
    • 5 replies
    • 1.9k views
    • 
    • Lou S.
    • January 30, 2017

27. Conditioning Optional Forms Pension Benefits on Good Health

    By Guest jmc51, June 18, 2007
    • 6 replies
    • 1.9k views
    • 
    • Guest
    • June 18, 2007

28. Review of pension

    By Gary, February 5, 1999
    • 5 replies
    • 1.9k views
    • 
    • david rigby
    • February 8, 1999

29. Defined Benefit Plan Document

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

30. Personal Taxes Owed on Excess Reversion from Pension Plan

    By Guest Brenda RSM, July 27, 1999
    • 1 reply
    • 1.9k views
    • 
    • mwyatt
    • July 29, 1999

31. ee contribs = help!

    By Guest David Lipkin, December 10, 1998
    • 4 replies
    • 1.9k views
    • 
    • richard
    • December 30, 1998

32. DB Plan Loan

    By ombskid, November 23, 2010
    • 6 replies
    • 1.9k views
    • 
    • ombskid
    • November 24, 2010

33. Definition of "average annual compensation" under 29 USC 105

    By Guest Peter Henner, March 21, 1999
    • 4 replies
    • 1.9k views
    • 
    • Guest
    • March 23, 1999

34. Reasonableness of Mortality Assumptions

    By Guest mbklein, April 6, 1999
    • 1 reply
    • 1.9k views
    • 
    • david rigby
    • April 7, 1999

35. Actuarial Assumptions and Post-Retirement Age Increases

    By mal, November 11, 2013
    • 2 replies
    • 1.9k views
    • 
    • My 2 cents
    • November 12, 2013

36. Impact of COLA on lump sum

    By Gary, June 27, 2000
    • 2 replies
    • 1.9k views
    • 
    • david rigby
    • June 27, 2000

37. 417(e)(3) Rate

    By ERISA25, August 4, 2011
    • 2 replies
    • 1.9k views
    • 
    • david rigby
    • August 4, 2011

38. 415(b) limits

    By Gary, February 18, 2000
    • 0 replies
    • 1.9k views
    • 
    • Gary
    • February 18, 2000

39. Early Retirement Window Non-Discrimination Testing

    By ubermax, May 6, 2005
    • 0 replies
    • 1.9k views
    • 
    • ubermax
    • May 6, 2005

40. calculating lump sum when there is unreduced early

    By Guest ctrapatsos, April 13, 2011
    • 5 replies
    • 1.9k views
    • 
    • AndyH
    • April 14, 2011

41. mandatory contributions for some employees

    By Guest ecleverdon, May 24, 2007
    • 8 replies
    • 1.9k views
    • 
    • Guest
    • May 25, 2007

42. Underfunded union negotiated plan that wants to terminate

    By Guest Judy S, January 11, 2005
    • 7 replies
    • 1.9k views
    • 
    • could be me maybe not
    • January 12, 2005

43. IRC Sec 4980(d)(3) hurdle

    By Guest dsyrett, March 3, 2003
    • 3 replies
    • 1.9k views
    • 
    • mbozek
    • March 3, 2003

44. AFTAP -- The Substitution Game -- WRERA

    By Andy the Actuary, January 21, 2009
    • 11 replies
    • 1.9k views
    • 
    • tymesup
    • January 27, 2009

45. Stock Distribution from Terminating DB Plan?

    By Guest amboyd, April 14, 2003
    • 9 replies
    • 1.9k views
    • 
    • Guest
    • April 15, 2003

46. 110% test

    By Jakyasar, December 19, 2020
    • 8 replies
    • 1.9k views
    • 
    • Jakyasar
    • December 30, 2020

47. Effective interest rate under S430(h)(2)

    By flosfur, September 19, 2008
    • 5 replies
    • 1.9k views
    • 
    • Andy the Actuary
    • September 22, 2008

48. Increases after 70.5 for employee in payment?

    By James, May 20, 2022
    • 7 replies
    • 1.9k views
    • 
    • Effen
    • May 24, 2022

49. non discrimination and testing

    By Gary, February 24, 2012
    • 2 replies
    • 1.9k views
    • 
    • AndyH
    • February 24, 2012

50. MP/DB Conversion

    By Guest Mike Mallon, December 20, 2000
    • 3 replies
    • 1.9k views
    • 
    • Guest
    • December 27, 2000