Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Actuarial Assumptions and Post-Retirement Age Increases

   By mal, November 11, 2013
   • 2 replies
   • 1.8k views
   • 
   • My 2 cents
   • November 12, 2013

2. AFTAP -- The Substitution Game -- WRERA

   By Andy the Actuary, January 21, 2009
   • 11 replies
   • 1.8k views
   • 
   • tymesup
   • January 27, 2009

3. QDRO using % of assets?

   By figure 8, July 19, 2021
   • 12 replies
   • 1.8k views
   • 
   • Effen
   • July 21, 2021

4. Compensation for restricted top 25 HCES

   By Guest Midwest, June 15, 2005
   • 3 replies
   • 1.8k views
   • 
   • Blinky the 3-eyed Fish
   • June 17, 2005

5. 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

6. 417(e)(3) Rate

   By ERISA25, August 4, 2011
   • 2 replies
   • 1.8k views
   • 
   • david rigby
   • August 4, 2011

7. Affiliated Service Group Questionnaire

   By AndyH, July 13, 2021
   • 13 replies
   • 1.8k views
   • 
   • shERPA
   • September 1, 2021

8. mandatory contributions for some employees

   By Guest ecleverdon, May 24, 2007
   • 8 replies
   • 1.8k views
   • 
   • Guest
   • May 25, 2007

9. DB Plan for Participant Over 70 1/2

   By four01kman, August 18, 2003
   • 7 replies
   • 1.8k views
   • 
   • MGB
   • August 19, 2003

10. Early Retirement Window Non-Discrimination Testing

    By ubermax, May 6, 2005
    • 0 replies
    • 1.8k views
    • 
    • ubermax
    • May 6, 2005

11. Slushy. Accruals continue, but no new entrants after [date]

    By John Feldt ERPA CPC QPA, February 27, 2007
    • 8 replies
    • 1.8k views
    • 
    • John Feldt ERPA CPC QPA
    • February 28, 2007

12. Conditioning Optional Forms Pension Benefits on Good Health

    By Guest jmc51, June 18, 2007
    • 6 replies
    • 1.8k views
    • 
    • Guest
    • June 18, 2007

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

    By flosfur, September 19, 2008
    • 5 replies
    • 1.8k views
    • 
    • Andy the Actuary
    • September 22, 2008

14. Eligibility provision

    By SSRRS, September 15, 2021
    • 20 replies
    • 1.8k views
    • 
    • SSRRS
    • July 16

15. Stock Distribution from Terminating DB Plan?

    By Guest amboyd, April 14, 2003
    • 9 replies
    • 1.8k views
    • 
    • Guest
    • April 15, 2003

16. Actuaries and Asset Allocations

    By rcline46, March 12, 2012
    • 13 replies
    • 1.8k views
    • 
    • SoCalActuary
    • March 14, 2012

17. underfunded one-man db plans

    By Guest jig, May 18, 2003
    • 4 replies
    • 1.8k views
    • 
    • mwyatt
    • May 19, 2003

18. non discrimination and testing

    By Gary, February 24, 2012
    • 2 replies
    • 1.8k views
    • 
    • AndyH
    • February 24, 2012

19. MP/DB Conversion

    By Guest Mike Mallon, December 20, 2000
    • 3 replies
    • 1.8k views
    • 
    • Guest
    • December 27, 2000

20. Underpayment question

    By fiona1, January 30, 2017
    • 5 replies
    • 1.8k views
    • 
    • Lou S.
    • January 30, 2017

21. Impact of 415 increases to pension

    By Gary, August 27, 2005
    • 6 replies
    • 1.8k views
    • 
    • AndyH
    • August 29, 2005

22. changing valuation dates

    By k man, July 5, 2000
    • 5 replies
    • 1.8k views
    • 
    • david rigby
    • July 10, 2000

23. Offering Lump Sums to Participants Already In Pay Status

    By WestCoast, November 1, 2010
    • 6 replies
    • 1.8k views
    • 
    • mwyatt
    • November 2, 2010

24. Check of Annuity Purchase Rate

    By Guest Doug Goelz, October 31, 2003
    • 2 replies
    • 1.8k views
    • 
    • Guest
    • November 5, 2003

25. 415(b) limits

    By Gary, February 18, 2000
    • 0 replies
    • 1.8k views
    • 
    • Gary
    • February 18, 2000

26. DB Plan Loan

    By ombskid, November 23, 2010
    • 6 replies
    • 1.8k views
    • 
    • ombskid
    • November 24, 2010

27. How do you find an old mortality table?

    By pbarrett, May 19, 2003
    • 4 replies
    • 1.8k views
    • 
    • pbarrett
    • May 19, 2003

28. Defined Benefit Plan and Solo 401k Limit

    By Retirein15, December 29, 2024
    • 5 replies
    • 1.8k views
    • 
    • John Feldt ERPA CPC QPA
    • December 31, 2024

29. Amendment to Cafeteria Plan

    By Guest ndgal, February 6, 2001
    • 1 reply
    • 1.8k views
    • 
    • KJohnson
    • February 6, 2001

30. AFTAP Heaven

    By JAY21, March 13, 2008
    • 14 replies
    • 1.8k views
    • 
    • tuni88
    • March 28, 2008

31. Up to 150% of Current Liability = Max Deductible Contribution?

    By tuni88, February 3, 2007
    • 4 replies
    • 1.8k views
    • 
    • SoCalActuary
    • February 5, 2007

32. 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

33. Review of pension

    By Gary, February 5, 1999
    • 5 replies
    • 1.8k views
    • 
    • david rigby
    • February 8, 1999

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

    By Guest Peter Henner, March 21, 1999
    • 4 replies
    • 1.8k views
    • 
    • Guest
    • March 23, 1999

35. Impact of COLA on lump sum

    By Gary, June 27, 2000
    • 2 replies
    • 1.8k views
    • 
    • david rigby
    • June 27, 2000

36. New Plan 2007 AFTAP

    By Blinky the 3-eyed Fish, February 14, 2008
    • 21 replies
    • 1.8k views
    • 
    • ak2ary
    • February 15, 2008

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

    By Guest dsyrett, March 3, 2003
    • 3 replies
    • 1.8k views
    • 
    • mbozek
    • March 3, 2003

38. Is this definition of "accrued benefit" legal?

    By Guest Dave Peckham, November 1, 2004
    • 10 replies
    • 1.8k views
    • 
    • AndyH
    • November 8, 2004

39. PS Assets Merged Into DB Plan

    By Guest MProctor, August 26, 2004
    • 3 replies
    • 1.8k views
    • 
    • AndyH
    • August 26, 2004

40. Pension Report at termination of employment

    By Guest ebgroup, January 10, 2011
    • 2 replies
    • 1.8k views
    • 
    • Guest
    • January 11, 2011

41. Nov 30-Year Treasury Rate

    By mwyatt, December 29, 2005
    • 6 replies
    • 1.8k views
    • 
    • mwyatt
    • December 30, 2005

42. highest early rule...rationale for and "how to/when to" do

    By gle318612, June 18, 2015   

    • highest early rule in DB FAE
    • 2 replies
    • 1.8k views
    • 
    • Effen
    • June 23, 2015

43. § 415(b)(3)'s Confluence with § 416 Accruals

    By Kent Allard, September 20   

    • 415
    • 416
    • (and 2 more)

      Tagged with:

      • 415
      • 416
      • top-heavy
      • benefit accrual
    • 4 replies
    • 1.8k views
    • 
    • Kent Allard
    • October 4

44. House passed pension bill

    By Effen, December 11, 2008
    • 12 replies
    • 1.8k views
    • 
    • AndyH
    • December 15, 2008

45. Multiple Employer plans

    By abanky, July 20, 2010
    • 3 replies
    • 1.8k views
    • 
    • david rigby
    • July 20, 2010

46. Reasonableness of Mortality Assumptions

    By Guest mbklein, April 6, 1999
    • 1 reply
    • 1.8k views
    • 
    • david rigby
    • April 7, 1999

47. Controlled Group/IRC 404 & 415

    By JAY21, October 26, 2004
    • 4 replies
    • 1.8k views
    • 
    • Belgarath
    • October 27, 2004

48. Adding Lump Sum Option after Plan Termination process has begun

    By Alonzo, June 14, 2000
    • 0 replies
    • 1.8k views
    • 
    • Alonzo
    • June 14, 2000

49. Funding issues among others

    By dmb, September 9, 2004
    • 4 replies
    • 1.8k views
    • 
    • david rigby
    • September 9, 2004

50. ee contribs = help!

    By Guest David Lipkin, December 10, 1998
    • 4 replies
    • 1.8k views
    • 
    • richard
    • December 30, 1998