Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

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

   By VeryOldMan, June 15, 2019   

   • year of deduction
   • 5 replies
   • 1.5k views
   • 
   • Mike Preston
   • June 15, 2019

2. normal retirement age forfeitures due to 415

   By Draper55, August 14, 2019
   • 5 replies
   • 1.7k views
   • 
   • Doc Ument
   • August 15, 2019

3. Top-Heavy for HCE in combo plan?

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

4. Variable Annuity DB Investment

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

5. MPAA

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

6. Early Retirement Window for One Participant

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

7. DB plan stmts to participants

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

8. 2011 EA Meeting

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

9. Contributory multiemployer DB Plan

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

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

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

11. What Is Quarterly Contribution

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

12. 404(a)(1)(D)

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

13. TNC + Fees

    By Guest careful1, February 6, 2010
    • 5 replies
    • 1.9k views
    • 
    • Andy the Actuary
    • February 8, 2010

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

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

15. HATFA guidance issued

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

16. 415 Year of Participation

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

17. Retroactive Application Of EGTRRA Comp Limit

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

18. 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

19. Service Requirement for Accrual

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

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

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

21. Funding after FFL

    By Guest Chamelnix, February 8, 2002
    • 5 replies
    • 1.5k views
    • 
    • david rigby
    • February 9, 2002

22. Need Clarification on Benefit Formula

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

23. Restricting optional forms of distribution

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

24. Reversion timing issue

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

25. sole prioprietor coverage

    By Guest Kline28, January 17, 2003
    • 5 replies
    • 1.4k views
    • 
    • Blinky the 3-eyed Fish
    • January 20, 2003

26. Why Audit?

    By Andy the Actuary, September 17, 2008
    • 5 replies
    • 1.3k views
    • 
    • Kevin C
    • September 18, 2008

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

    By HCE, September 14, 2018
    • 5 replies
    • 1.3k views
    • 
    • david rigby
    • September 18, 2018

28. First year, missed funding deadline

    By Jakyasar, November 1, 2021
    • 5 replies
    • 1.4k views
    • 
    • Mike Preston
    • January 4, 2022

29. We need a part-time actuary

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

30. 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

31. 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

32. New Plan After Terminated Plan

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

33. Modest DB-Max DB Contributions

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

34. Modified Aggregate Funding

    By Guest MikeMiller, May 3, 2002
    • 5 replies
    • 1.5k views
    • 
    • Guest
    • May 3, 2002

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

    By C2C, December 10, 2002
    • 5 replies
    • 1.5k views
    • 
    • david rigby
    • December 14, 2002

36. Brokerage Account and DB Plan

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

37. calculating lump sum when there is unreduced early

    By Guest ctrapatsos, April 13, 2011
    • 5 replies
    • 1.8k views
    • 
    • AndyH
    • April 14, 2011

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

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

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

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

40. PPA Restatements for DB and CB Plans

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

41. 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

42. Retroactive payments (beyond NRA)

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

43. 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

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

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

45. Suspension of Benefits

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

46. Restricted Distribution Eligible For Rollover?

    By Andy the Actuary, February 9, 2010
    • 5 replies
    • 1.7k views
    • 
    • Andy the Actuary
    • February 9, 2010

47. Cash Balance Plan termination; how to value participants' accounts for distribution purposes?

    By Guest penman, September 23, 2003
    • 5 replies
    • 1.7k views
    • 
    • IRC401
    • September 30, 2003

48. PPA - Funding Target

    By Gary, October 14, 2008
    • 5 replies
    • 2.8k views
    • 
    • Guest
    • January 1, 2009

49. Did the United States pay a $127 million subsidy counting 3,479 dead people?

    By Peter Gulia, November 4, 2023
    • 5 replies
    • 883 views
    • 
    • CuseFan
    • November 9, 2023

50. Excess Assets in Terminating Cash Balance Plan

    By metsfan026, April 30, 2024
    • 5 replies
    • 1.6k views
    • 
    • TheBoxMan
    • May 20, 2024