Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Vesting with new plan (have another plan)

   By Dinosaur, May 31, 2011
   • 5 replies
   • 1.3k views
   • 
   • SoCalActuary
   • May 31, 2011

2. Election to Apply Balances

   By Pension RC, September 14, 2017
   • 5 replies
   • 1.6k views
   • 
   • SoCalActuary
   • September 14, 2017

3. Short Plan Year

   By flosfur, June 5, 2003
   • 5 replies
   • 2.3k views
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   • Mike Preston
   • October 3, 2003

4. 415 Brain Cramp

   By mwyatt, December 18, 2007
   • 5 replies
   • 1.5k views
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   • AndyH
   • December 19, 2007

5. Prefunding Balance - Timing of Creation and Use

   By dmdavala, April 4, 2017   

   • prefunding balance
   • 5 replies
   • 2.5k views
   • 
   • Lou S.
   • May 2, 2018

6. GUST Restatement Deadline

   By Guest pension222, August 28, 2001
   • 5 replies
   • 3k views
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   • David
   • August 30, 2001

7. Another 404(a)(7) question

   By Guest Mike Spickard, December 10, 2003
   • 5 replies
   • 1.1k views
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   • Mike Preston
   • December 10, 2003

8. Move existing Whole Life into new DB Plan

   By CTipper, October 17, 2007
   • 5 replies
   • 1.3k views
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   • tymesup
   • October 17, 2007

9. 436(d)(4) in Final Regs

   By dmb, December 7, 2009
   • 5 replies
   • 2.2k views
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   • Everett Moreland
   • December 8, 2009

10. Mid-Market DB Providers and Investment Options

    By Guest gladock, March 26, 2004
    • 5 replies
    • 1.3k views
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    • Effen
    • March 28, 2004

11. DB Plan to Cash Balance -- A+B question

    By Guest RiskAdvisor, September 16, 2008
    • 5 replies
    • 1.2k views
    • 
    • ak2ary
    • September 16, 2008

12. PBGC missed contribution reporting

    By pixiebear, September 25, 2020
    • 5 replies
    • 921 views
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    • Jeff Hartmann
    • November 16, 2020

13. Minimum coverage - some employees covered by Davis-Bacon Act already

    By Guest zimmer, September 14, 1998
    • 5 replies
    • 3.4k views
    • 
    • richard
    • September 22, 1998

14. Joint vs individual DB annuities -- actuarial adjustments

    By Guest brown, September 21, 1998
    • 5 replies
    • 4k views
    • 
    • Larry M
    • September 23, 1998

15. Average Comp for 415 purposes

    By truphao, June 21, 2024
    • 5 replies
    • 667 views
    • 
    • CuseFan
    • June 21, 2024

16. Defined Benefit Plan and Solo 401k Limit

    By Retirein15, December 29, 2024
    • 5 replies
    • 2.4k views
    • 
    • John Feldt ERPA CPC QPA
    • December 31, 2024

17. Does anyone know of a good program that generates actuarial conversion

    By Guest Ted H Munice, March 27, 2001
    • 5 replies
    • 1.7k views
    • 
    • Guest
    • March 30, 2001

18. 412(e)(3) and life insurance policies

    By DMcGovern, December 6, 2012
    • 5 replies
    • 1.4k views
    • 
    • frizzyguy
    • December 12, 2012

19. Suspension of benefits notification

    By Gary, June 27, 2001
    • 5 replies
    • 3.5k views
    • 
    • MGB
    • June 28, 2001

20. pension contributions during chapter 11 (reorganization) bankruptcy

    By Guest kkesq, May 1, 2002
    • 5 replies
    • 2.5k views
    • 
    • pjkoehler
    • May 3, 2002

21. Unit credit funding

    By FAPInJax, January 2, 2004
    • 5 replies
    • 1.3k views
    • 
    • FAPInJax
    • January 6, 2004

22. plan with only HCEs

    By Guest mrsactuary, April 24, 2008
    • 5 replies
    • 1.7k views
    • 
    • Mike Preston
    • April 25, 2008

23. 415 Limit on 1st Day of Plan Year

    By JAY21, June 20, 2008
    • 5 replies
    • 1.4k views
    • 
    • JAY21
    • June 20, 2008

24. 415 Limit and Average Compensation

    By emmetttrudy, September 10, 2012
    • 5 replies
    • 2.1k views
    • 
    • emmetttrudy
    • September 11, 2012

25. Mortality Tables, rates

    By Gary, January 9, 2007
    • 5 replies
    • 3.3k views
    • 
    • Gary
    • January 10, 2007

26. Minister's housing allowance at plan termination?

    By Kevin C, May 4, 2016
    • 5 replies
    • 1.3k views
    • 
    • Peter Gulia
    • May 4, 2016

27. Continue using original plan for new entity

    By SSRRS, April 11, 2019
    • 5 replies
    • 925 views
    • 
    • SSRRS
    • April 11, 2019

28. Participant Waivers of Unfunded Benefits

    By Guest Ed F, January 25, 2000
    • 5 replies
    • 2.4k views
    • 
    • Guest
    • April 16, 2001

29. Current Liability Interest Rates

    By Guest lerieleech, October 11, 2005
    • 5 replies
    • 2.4k views
    • 
    • Guest
    • October 12, 2005

30. FAS Amortization period change?

    By AndyH, June 1, 2011
    • 5 replies
    • 4.5k views
    • 
    • SoCalActuary
    • June 2, 2011

31. NRA - doc due today

    By HarleyBabe, April 30, 2012
    • 5 replies
    • 1.1k views
    • 
    • John Feldt ERPA CPC QPA
    • April 30, 2012

32. Underfunded PBGC covered terminated defined benefit plan funding deadline

    By YankeeFan, August 9, 2013
    • 5 replies
    • 1.2k views
    • 
    • Effen
    • August 13, 2013

33. Standard Plan Termination - NOIT & sample NOPB copies to attach

    By AdKu, March 8, 2016   

    • Std. Term
    • Sample NOIT & NOPB
    • 5 replies
    • 1.9k views
    • 
    • AdKu
    • March 8, 2016

34. Contribution Deduction

    By Dougsbpc, March 17, 2005
    • 5 replies
    • 1.7k views
    • 
    • Guest
    • March 18, 2005

35. Can a DB participant change distribution option to lump sum after first annuity payment is made?

    By Guest 1stoppop, September 16, 2009
    • 5 replies
    • 1.4k views
    • 
    • AndyH
    • September 16, 2009

36. Terminating DB plan

    By Guest Doogie61, November 9, 2009
    • 5 replies
    • 1.9k views
    • 
    • JAY21
    • November 10, 2009

37. Calculate maximum lump sum

    By ombskid, June 10, 2015
    • 5 replies
    • 2.3k views
    • 
    • ubermax
    • September 30, 2015

38. Pension Deduction on 1040

    By Pension RC, May 5, 2016
    • 5 replies
    • 1.5k views
    • 
    • rcline46
    • May 5, 2016

39. Combined 415 limit with less than 10 years of participation.

    By Guest Roman, January 26, 2000
    • 5 replies
    • 1.7k views
    • 
    • Chester
    • January 28, 2000

40. cash balance - interest rate assumption

    By Guest Happy Actuary, October 10, 2003
    • 5 replies
    • 1.4k views
    • 
    • Effen
    • October 13, 2003

41. QOSA and QJSA and other JSAs

    By ChrisB., August 29, 2023
    • 5 replies
    • 1.8k views
    • 
    • Sellarsian
    • September 1, 2023

42. Catch-Up Contributions and the General Test

    By Guest mingblue, July 22, 2008
    • 5 replies
    • 1.4k views
    • 
    • John Feldt ERPA CPC QPA
    • July 23, 2008

43. Non Safe Harbor Plan and Gateway

    By emmetttrudy, November 16, 2010
    • 5 replies
    • 1.3k views
    • 
    • AndyH
    • November 19, 2010

44. Removal of DB contribution after SB filed for terminated plan

    By VeryOldMan, September 2, 2021
    • 5 replies
    • 1.1k views
    • 
    • VeryOldMan
    • September 4, 2021

45. 110% test related

    By Jakyasar, March 2, 2022
    • 5 replies
    • 1.1k views
    • 
    • Jakyasar
    • March 4, 2022

46. Valuation assumptions

    By Gary, September 17, 2005
    • 5 replies
    • 1.8k views
    • 
    • SoCalActuary
    • September 20, 2005

47. Can the excise tax under 4971(a) (10%) be waived?

    By katieinny, February 23, 2006
    • 5 replies
    • 4.6k views
    • 
    • Kirk Maldonado
    • March 11, 2006

48. Tax Return has been filed but contribution has not been fully made

    By truphao, April 6, 2023
    • 5 replies
    • 820 views
    • 
    • truphao
    • April 13, 2023

49. Add interest up to date of payout?

    By Guest Dave Peckham, November 10, 2009
    • 5 replies
    • 1.5k views
    • 
    • Effen
    • November 18, 2009

50. Frozen DB Plan (over-funded)

    By Guest naveen, August 23, 2010
    • 5 replies
    • 1.6k views
    • 
    • Blinky the 3-eyed Fish
    • August 26, 2010