Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Lump Sum and QDRO

   By Guest mom1921, September 30, 2008
   • 3 replies
   • 1.8k views
   • 
   • Effen
   • September 30, 2008

2. Automatic IRA Rollovers

   By Guest David M, June 5, 2006
   • 2 replies
   • 1.8k views
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   • david rigby
   • June 5, 2006

3. What a Mess ! AFTAP

   By Andy the Actuary, April 1, 2010
   • 6 replies
   • 1.8k views
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   • Andy the Actuary
   • April 2, 2010

4. 110% test

   By Jakyasar, December 19, 2020
   • 8 replies
   • 1.8k views
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   • Jakyasar
   • December 30, 2020

5. Interest on credit balance for quarterly contribution requirement

   By dmb, July 10, 2006
   • 4 replies
   • 1.8k views
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   • Mike Preston
   • February 19, 2008

6. Non-deductible contributions

   By Guest flogger, November 27, 2006
   • 1 reply
   • 1.8k views
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   • Blinky the 3-eyed Fish
   • November 28, 2006

7. Life insurance beneficiary designation-opposite of Egelhoff

   By Guest Susanne, December 26, 2001
   • 3 replies
   • 1.8k views
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   • AndyH
   • December 28, 2001

8. PBGC Filing in Year of Termination

   By JBones, March 23, 2010
   • 7 replies
   • 1.8k views
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   • JBones
   • March 25, 2010

9. DB Lump Sums and Restricted Employees

   By CuseFan, March 24, 2017
   • 9 replies
   • 1.8k views
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   • Lou S.
   • March 12, 2019

10. REDUCED EXCISE TAX ON REVERSIONS

    By Guest steve dolce, February 22, 2000
    • 2 replies
    • 1.8k views
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    • mwyatt
    • March 20, 2000

11. Cash Balance Suspension of Benefits, Actuarial Adjustment

    By Guest aciepluch, March 24, 2006
    • 1 reply
    • 1.8k views
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    • Guest
    • March 24, 2006

12. Court case on 417(e) calculations

    By davef, May 5, 1999
    • 1 reply
    • 1.8k views
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    • Guest
    • May 14, 1999

13. Accrued Benefit Calculation High 5 of last 10

    By emmetttrudy, September 21, 2010
    • 16 replies
    • 1.8k views
    • 
    • Andy the Actuary
    • September 24, 2010

14. Owner/HCE Participant Exclusion - New Cash Balance Plan

    By Guest JimJ, May 5, 2005
    • 7 replies
    • 1.8k views
    • 
    • mbozek
    • May 11, 2005

15. COntribution to a DB Plan

    By Gary, November 16, 2004
    • 4 replies
    • 1.8k views
    • 
    • mbozek
    • November 16, 2004

16. Fidelity Bond Requirements

    By Guest tzuck, July 1, 2008
    • 1 reply
    • 1.8k views
    • 
    • BeckyMiller
    • July 3, 2008

17. Missing Participant & Rev Proc 2003-44

    By Guest ircreader, November 24, 2003
    • 4 replies
    • 1.8k views
    • 
    • imchipbrown
    • December 2, 2003

18. PBGC Form 1-ES

    By ubermax, February 16, 2006
    • 1 reply
    • 1.8k views
    • 
    • Guest
    • February 16, 2006

19. Lump Sum restriction for top 25 ?

    By Guest DBPension, April 8, 2009
    • 2 replies
    • 1.8k views
    • 
    • Guest
    • April 9, 2009

20. Disability definition

    By Benefits to all, March 21, 2013
    • 4 replies
    • 1.8k views
    • 
    • tymesup
    • March 22, 2013

21. 401(a)(4) and Safe Harbor Plan

    By Dougsbpc, February 1, 2007
    • 2 replies
    • 1.8k views
    • 
    • Dougsbpc
    • February 1, 2007

22. Cash Balance Owner Allocation Formula

    By MGOAdmin, October 21, 2014   

    • Allocation Formula
    • cash balance
    • 3 replies
    • 1.8k views
    • 
    • John Feldt ERPA CPC QPA
    • October 23, 2014

23. Collection of Overpaid Benefits

    By Guest AuditZ, October 3, 2005
    • 1 reply
    • 1.8k views
    • 
    • Guest
    • October 3, 2005

24. 404(a)(7) Again

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

25. FTAP computed using vested benefits?

    By Guest Jcarolan, May 26, 2009
    • 11 replies
    • 1.8k views
    • 
    • SoCalActuary
    • May 28, 2009

26. Pension Plan Investments

    By Gary, September 17, 2009
    • 11 replies
    • 1.8k views
    • 
    • Gary
    • September 22, 2009

27. Secure 2.0 section 316 and IRC 412(d)

    By Draper55, February 22, 2023
    • 4 replies
    • 1.8k views
    • 
    • truphao
    • December 10, 2024

28. Form 5330 Help

    By Guest penman, October 19, 2005
    • 2 replies
    • 1.8k views
    • 
    • Guest
    • October 19, 2005

29. Excluding a Participant from future accruals

    By Guest sueczer, May 25, 2006
    • 8 replies
    • 1.8k views
    • 
    • Guest
    • May 26, 2006

30. Benefit Accruals

    By Guest SCUDDESLER, October 3, 2002
    • 2 replies
    • 1.8k views
    • 
    • Gary
    • October 18, 2002

31. Non-bargained staff in a multiemployer plan.

    By mal, December 16, 2004
    • 4 replies
    • 1.8k views
    • 
    • SoCalActuary
    • December 16, 2004

32. PBGC Coverage

    By Dougsbpc, August 18, 2006
    • 4 replies
    • 1.8k views
    • 
    • david rigby
    • August 18, 2006

33. life insurance in db plans

    By Guest mich823, November 8, 2001
    • 7 replies
    • 1.8k views
    • 
    • Belgarath
    • November 12, 2001

34. LOAN TO PLAN FOR REAL ESTATE PURCHASE

    By Gary, December 28, 2004
    • 6 replies
    • 1.8k views
    • 
    • AndyH
    • December 30, 2004

35. Must Frozen DB Plans switch to UC Funding (per 2004 gray book)?

    By Guest Bill Kalke, April 1, 2004
    • 5 replies
    • 1.8k views
    • 
    • Guest
    • April 2, 2004

36. 415 Mortality

    By abanky, November 28, 2007
    • 2 replies
    • 1.8k views
    • 
    • tymesup
    • December 26, 2007

37. 430(h)(4) - funding assumptions for Lump Sum benefits

    By carrots, February 19, 2010
    • 5 replies
    • 1.8k views
    • 
    • SoCalActuary
    • February 22, 2010

38. Change in definition of Actuarial Equivalence

    By John Feldt ERPA CPC QPA, February 28, 2013
    • 4 replies
    • 1.8k views
    • 
    • Mike Preston
    • February 28, 2013

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

    By HKSUN, June 24, 2020
    • 12 replies
    • 1.8k views
    • 
    • Mike Preston
    • June 29, 2020

40. Tough Question (at least for me)

    By Dougsbpc, December 7, 2002
    • 9 replies
    • 1.8k views
    • 
    • Everett Moreland
    • December 9, 2002

41. QJSA: Most Valuable Form of Benefit

    By BTG, January 20, 2016
    • 0 replies
    • 1.8k views
    • 
    • BTG
    • January 20, 2016

42. Can a terminated employee who was in a DB plan rollover his funds into

    By Guest Tara Curran, November 21, 2000
    • 3 replies
    • 1.8k views
    • 
    • Guest
    • April 1, 2001

43. Brokerage Account and DB Plan

    By Guest mingblue, February 7, 2007
    • 5 replies
    • 1.8k views
    • 
    • Guest
    • February 9, 2007

44. 2006 DB Minimum Distributions

    By AndyH, January 10, 2006
    • 7 replies
    • 1.8k views
    • 
    • AndyH
    • January 12, 2006

45. PBG Audit

    By RLR, April 17, 2012
    • 8 replies
    • 1.8k views
    • 
    • RLR
    • April 30, 2012

46. Basic Nondiscrimination Q

    By Guest lvegas, October 18, 2004
    • 7 replies
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • October 21, 2004

47. Integrated Benefit - Is AB protected?

    By Guest HaroldA, May 16, 2005
    • 8 replies
    • 1.8k views
    • 
    • AndyH
    • May 17, 2005

48. Maximum Permissible Contribution

    By Guest MikeMiller, May 13, 2002
    • 6 replies
    • 1.8k views
    • 
    • Mike Preston
    • May 14, 2002

49. Deductibility of one-time large contribution to fully fund and terminate DB.

    By RayJJohnsonJr, July 3, 2017
    • 15 replies
    • 1.8k views
    • 
    • RayJJohnsonJr
    • October 19, 2017

50. Minimum participation rules - meaningful benefit

    By Guest seissler, April 1, 2005
    • 2 replies
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • April 4, 2005