Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. AFTAP reporting in year following change in val date

   By JBones, August 16, 2011
   • 5 replies
   • 2k views
   • 
   • Guest
   • August 17, 2011

2. Father & Son, any control issues?

   By himt4, July 26, 2005
   • 5 replies
   • 2.2k views
   • 
   • JAY21
   • July 26, 2005

3. Retirees Benefiting Under a COLA

   By Guest merlin, December 20, 2007
   • 5 replies
   • 1.1k views
   • 
   • Guest
   • December 21, 2007

4. plan termination

   By Guest lip, December 3, 2008
   • 5 replies
   • 1.3k views
   • 
   • Effen
   • December 5, 2008

5. Pension Deductions: Sec 412 vs 404(a)(6)

   By VeryOldMan, June 15, 2019   

   • year of deduction
   • 5 replies
   • 1.6k views
   • 
   • Mike Preston
   • June 15, 2019

6. normal retirement age forfeitures due to 415

   By Draper55, August 14, 2019
   • 5 replies
   • 1.8k views
   • 
   • Doc Ument
   • August 15, 2019

7. Top-Heavy for HCE in combo plan?

   By drakecohen, October 28, 2021
   • 5 replies
   • 1.6k views
   • 
   • C. B. Zeller
   • November 3, 2021

8. Variable Annuity DB Investment

   By Guest 692729, February 14, 2003
   • 5 replies
   • 1.3k views
   • 
   • MGB
   • February 14, 2003

9. MPAA

   By Andy the Actuary, August 23, 2007
   • 5 replies
   • 1.5k views
   • 
   • AndyH
   • August 24, 2007

10. Early Retirement Window for One Participant

    By 401 Chaos, September 23, 2010
    • 5 replies
    • 1.4k views
    • 
    • david rigby
    • September 24, 2010

11. DB plan stmts to participants

    By doombuggy, October 20, 2010
    • 5 replies
    • 1.9k views
    • 
    • AndyH
    • October 21, 2010

12. 2011 EA Meeting

    By Andy the Actuary, April 9, 2011
    • 5 replies
    • 1.5k views
    • 
    • SoCalActuary
    • April 11, 2011

13. Contributory multiemployer DB Plan

    By RWPHoenix, December 28, 2018
    • 5 replies
    • 990 views
    • 
    • AndyH
    • December 31, 2018

14. General Test with Grouping (5% for NAR, 15% for MVAR)

    By truphao, February 2, 2023
    • 5 replies
    • 560 views
    • 
    • truphao
    • February 10, 2023

15. What Is Quarterly Contribution

    By Andy the Actuary, June 23, 2009
    • 5 replies
    • 2k views
    • 
    • Mike Preston
    • July 2, 2009

16. 404(a)(1)(D)

    By Guest penman, June 6, 2003
    • 5 replies
    • 2.2k views
    • 
    • Guest
    • June 6, 2003

17. TNC + Fees

    By Guest careful1, February 6, 2010
    • 5 replies
    • 2k views
    • 
    • Andy the Actuary
    • February 8, 2010

18. Incarcerated spouse of participant receiving a distribution from a terminating pension plan

    By Cecilia Veto, May 10, 2022
    • 5 replies
    • 1k views
    • 
    • Cecilia Veto
    • May 11, 2022

19. HATFA guidance issued

    By tymesup, September 11, 2014
    • 5 replies
    • 1.6k views
    • 
    • dmb
    • September 15, 2014

20. 415 Year of Participation

    By Guest Scott McHenry, May 19, 2003
    • 5 replies
    • 2k views
    • 
    • Guest
    • May 20, 2003

21. Retroactive Application Of EGTRRA Comp Limit

    By Guest merlin, November 11, 2004
    • 5 replies
    • 1.3k views
    • 
    • MGB
    • November 11, 2004

22. Accruing the maximum 415 benefit (1/10)

    By John Feldt ERPA CPC QPA, October 18, 2007
    • 5 replies
    • 1.5k views
    • 
    • SoCalActuary
    • October 29, 2007

23. Service Requirement for Accrual

    By ERISAAPPLE, May 30, 2018
    • 5 replies
    • 830 views
    • 
    • figure 8
    • May 30, 2018

24. Changing the annual annuity date for a DB participant taking RMDs

    By David Peckham, April 16, 2019
    • 5 replies
    • 718 views
    • 
    • tymesup
    • June 13, 2019

25. Funding after FFL

    By Guest Chamelnix, February 8, 2002
    • 5 replies
    • 1.6k views
    • 
    • david rigby
    • February 9, 2002

26. Need Clarification on Benefit Formula

    By Guest Heather_PA, December 10, 2012
    • 5 replies
    • 1.2k views
    • 
    • SoCalActuary
    • December 10, 2012

27. Restricting optional forms of distribution

    By Guest guppy, December 11, 2003
    • 5 replies
    • 1.5k views
    • 
    • Guest
    • December 12, 2003

28. Reversion timing issue

    By Earl, February 17, 2017
    • 5 replies
    • 862 views
    • 
    • Earl
    • February 17, 2017

29. sole prioprietor coverage

    By Guest Kline28, January 17, 2003
    • 5 replies
    • 1.5k views
    • 
    • Blinky the 3-eyed Fish
    • January 20, 2003

30. Why Audit?

    By Andy the Actuary, September 17, 2008
    • 5 replies
    • 1.4k views
    • 
    • Kevin C
    • September 18, 2008

31. Early Retirement Window Doesn't Benefit Participants Over 65

    By HCE, September 14, 2018
    • 5 replies
    • 1.4k views
    • 
    • david rigby
    • September 18, 2018

32. First year, missed funding deadline

    By Jakyasar, November 1, 2021
    • 5 replies
    • 1.5k views
    • 
    • Mike Preston
    • January 4, 2022

33. We need a part-time actuary

    By Guest GMP, December 29, 2008
    • 5 replies
    • 2.3k views
    • 
    • Guest
    • December 29, 2008

34. Fractional Accrual rule for Fresh Start w/ Add-on

    By dmb, June 2, 2017
    • 5 replies
    • 1.1k views
    • 
    • My 2 cents
    • June 2, 2017

35. Cash Balance - IRC 430(h)(4)(B) leeway

    By carrots, March 10, 2009
    • 5 replies
    • 1.6k views
    • 
    • Blinky the 3-eyed Fish
    • March 13, 2009

36. New Plan After Terminated Plan

    By Dougsbpc, October 20, 2010
    • 5 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • October 27, 2010

37. Modest DB-Max DB Contributions

    By JAY21, May 17, 2006
    • 5 replies
    • 1.5k views
    • 
    • SoCalActuary
    • May 18, 2006

38. Modified Aggregate Funding

    By Guest MikeMiller, May 3, 2002
    • 5 replies
    • 1.6k views
    • 
    • Guest
    • May 3, 2002

39. Assumptions used in CL calcs for PBGC Var Premium Liability

    By C2C, December 10, 2002
    • 5 replies
    • 1.6k views
    • 
    • david rigby
    • December 14, 2002

40. Brokerage Account and DB Plan

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

41. calculating lump sum when there is unreduced early

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

42. Coverage - Aggregation of 401(k), 401(m) and QNEC

    By Guest Rags, July 28, 2009
    • 5 replies
    • 3.3k views
    • 
    • Guest
    • July 28, 2009

43. Top-25 restricted distributions - how much per year?

    By Guest guppy, November 4, 2003
    • 5 replies
    • 1.7k views
    • 
    • AndyH
    • April 6, 2004

44. PPA Restatements for DB and CB Plans

    By msmith, April 10, 2018
    • 5 replies
    • 1.6k views
    • 
    • Lou S.
    • April 12, 2018

45. Takeover plan with a 401(a)(26) failure

    By Blinky the 3-eyed Fish, February 17, 2003
    • 5 replies
    • 1.3k views
    • 
    • Mike Preston
    • February 18, 2003

46. Retroactive payments (beyond NRA)

    By Dinosaur, June 6, 2011
    • 5 replies
    • 3.8k views
    • 
    • Dinosaur
    • June 21, 2011

47. Expert Witness RMD

    By John Feldt ERPA CPC QPA, September 15, 2014   

    • Expert Witness
    • 401(a)(9)
    • (and 2 more)

      Tagged with:

      • Expert Witness
      • 401(a)(9)
      • RMD
      • Minimum Distribution
    • 5 replies
    • 1.4k views
    • 
    • Appleby
    • September 16, 2014

48. When is it too late to setup a DB plan?

    By Basically, April 30, 2024
    • 5 replies
    • 934 views
    • 
    • CuseFan
    • April 30, 2024

49. Suspension of Benefits

    By Guest sdolce, September 20, 2001
    • 5 replies
    • 2.6k views
    • 
    • david rigby
    • September 21, 2001

50. Restricted Distribution Eligible For Rollover?

    By Andy the Actuary, February 9, 2010
    • 5 replies
    • 1.8k views
    • 
    • Andy the Actuary
    • February 9, 2010