Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

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

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

2. Freeze of benefit accruals - timing

   By Dinosaur, March 10, 2010
   • 5 replies
   • 2.3k views
   • 
   • Dougsbpc
   • March 11, 2010

3. 2010 Schedule SB

   By Gary, January 19, 2011
   • 5 replies
   • 1.4k views
   • 
   • david rigby
   • January 21, 2011

4. Correlation between 11-g and AFTAP less than 60% - 401a26 issue

   By Jakyasar, February 8, 2023
   • 5 replies
   • 718 views
   • 
   • Calavera
   • February 10, 2023

5. Plan amendments, termination and conversions

   By Gary, December 6, 2004
   • 5 replies
   • 1.6k views
   • 
   • Blinky the 3-eyed Fish
   • December 8, 2004

6. 436 bifurcation question

   By AndyH, May 7, 2012
   • 5 replies
   • 2k views
   • 
   • Guest
   • May 9, 2012

7. Hours for Accrual Service vs. Vesting Service

   By metsfan026, September 10, 2021
   • 5 replies
   • 1.1k views
   • 
   • Mike Preston
   • September 12, 2021

8. Partnership Info Needed

   By Guest Don N, March 1, 2000
   • 5 replies
   • 1.6k views
   • 
   • Guest
   • March 14, 2000

9. Transfer between DB Plans

   By Guest AEA, July 1, 2003
   • 5 replies
   • 1.6k views
   • 
   • AndyH
   • July 2, 2003

10. 417(e) lookback

    By abanky, June 30, 2010
    • 5 replies
    • 2k views
    • 
    • D Syrett
    • July 1, 2010

11. Code Section 436

    By ScottR, August 7, 2012
    • 5 replies
    • 2.5k views
    • 
    • Effen
    • August 9, 2012

12. Short plan year

    By SSRRS, August 19, 2019
    • 5 replies
    • 924 views
    • 
    • Mike Preston
    • August 20, 2019

13. Funding deficiency consequences

    By richard, January 12, 2001
    • 5 replies
    • 3.5k views
    • 
    • david rigby
    • August 13, 2001

14. no trust agreement

    By Guest jigpsu, February 1, 2006
    • 5 replies
    • 1.9k views
    • 
    • Guest
    • February 3, 2006

15. valuation deadline

    By abanky, November 20, 2007
    • 5 replies
    • 1.1k views
    • 
    • mwyatt
    • November 20, 2007

16. DB/DC combo plans - proposed 401a4 regulations

    By John Feldt ERPA CPC QPA, November 11, 2016
    • 5 replies
    • 951 views
    • 
    • SoCalActuary
    • November 11, 2016

17. er struggling to fund 2008 plan

    By abanky, June 4, 2010
    • 5 replies
    • 953 views
    • 
    • My 2 cents
    • June 4, 2010

18. can key EE's waive out to satisfy minimum funding - another winner of

    By Guest TracyAndrews, April 24, 2001
    • 5 replies
    • 1.8k views
    • 
    • IRC401
    • April 29, 2001

19. dist at 415 limit - today, Jan 4th

    By Effen, January 4, 2006
    • 5 replies
    • 1.4k views
    • 
    • SoCalActuary
    • January 12, 2006

20. FTAP vs. AFTAP

    By jane murray, September 24, 2017
    • 5 replies
    • 5.3k views
    • 
    • david rigby
    • September 25, 2017

21. ARPA 2024 Rates - Second Segment

    By mwyatt, January 16, 2024
    • 5 replies
    • 1.6k views
    • 
    • drakecohen
    • January 18, 2024

22. New PBGC Premium Deadlines for 2008 filings

    By JAY21, August 22, 2008
    • 5 replies
    • 2k views
    • 
    • jkdoll2
    • August 28, 2008

23. Termination of a Frozen Defined Benefit Pension Plan with Excess Asets

    By Guest David B, November 5, 2014
    • 5 replies
    • 2.2k views
    • 
    • Guest
    • November 7, 2014

24. Can't project 415 limits for Funding?

    By NonObserver, November 9, 2023   

    • 415
    • asop 27
    • (and 1 more)

      Tagged with:

      • 415
      • asop 27
      • funding
    • 5 replies
    • 1k views
    • 
    • NonObserver
    • November 16, 2023

25. Unreported contribution

    By tymesup, November 20, 2007
    • 5 replies
    • 919 views
    • 
    • Mike Preston
    • November 20, 2007

26. "Loss of Use" Interest rate

    By Young Curmudgeon, February 1, 2008
    • 5 replies
    • 1.2k views
    • 
    • Guest
    • February 2, 2008

27. Statute of Limitations on PBGC enforcement

    By Flyboyjohn, June 7, 2017
    • 5 replies
    • 1.4k views
    • 
    • david rigby
    • June 8, 2017

28. Excess assets in DB Plan to go to Replacement Plan

    By cdavis25, February 28, 2013
    • 5 replies
    • 1.5k views
    • 
    • cdavis25
    • March 6, 2013

29. Exiting PBGC Coverage

    By EBECatty, March 15, 2022
    • 5 replies
    • 895 views
    • 
    • EBECatty
    • March 16, 2022

30. 415 Pct of Pay Limit

    By Dougsbpc, January 17, 2012
    • 5 replies
    • 1.3k views
    • 
    • SoCalActuary
    • January 18, 2012

31. DB Plan Term, IRA RMD Question

    By Rball4, January 14, 2014
    • 5 replies
    • 955 views
    • 
    • BG5150
    • January 14, 2014

32. Is this protected because of timing?

    By C2C, August 30, 2006
    • 5 replies
    • 1.7k views
    • 
    • C2C
    • August 31, 2006

33. Cash Balance Pay Credit

    By Guest Heather_PA, December 13, 2012
    • 5 replies
    • 1.5k views
    • 
    • John Feldt ERPA CPC QPA
    • December 13, 2012

34. Underfunded DB Plans and VEBA's

    By Guest Thornton, September 22, 2006
    • 5 replies
    • 1.7k views
    • 
    • SoCalActuary
    • September 23, 2006

35. Union and now Non Union

    By SSRRS, March 6, 2019
    • 5 replies
    • 1.4k views
    • 
    • SSRRS
    • March 7, 2019

36. Death of Sole Owner & Trustee of Underfunded 412(e)(3) Plan

    By TPASue, June 24, 2019   

    • death of owner
    • 412(e)(3)
    • (and 1 more)

      Tagged with:

      • death of owner
      • 412(e)(3)
      • underfunded
    • 5 replies
    • 1.4k views
    • 
    • TPASue
    • June 26, 2019

37. APR at age 65 if Actuarial Assumption are 1994 GAM without setback, pre/post 7% and 5%

    By AdKu, November 12, 2018
    • 5 replies
    • 966 views
    • 
    • AdKu
    • November 14, 2018

38. Investment Advisory Exempt from PBGC Coverage

    By §#$%!, January 28, 2020
    • 5 replies
    • 1k views
    • 
    • Draper55
    • January 30, 2020

39. 2 db plans for 2 companies

    By Guest lip, March 5, 2008
    • 5 replies
    • 1k views
    • 
    • Guest
    • March 7, 2008

40. actuarial equivalence

    By HiVi, November 22, 2010
    • 5 replies
    • 1.8k views
    • 
    • david rigby
    • November 23, 2010

41. Web based Defined Benefit Valuation software

    By thepensionmaven, January 19, 2012
    • 5 replies
    • 1.4k views
    • 
    • thepensionmaven
    • February 20, 2012

42. Review of pension

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

43. 412(b) explanation

    By wsp, August 30, 2006
    • 5 replies
    • 1.9k views
    • 
    • Effen
    • August 31, 2006

44. DB and PSP

    By thepensionmaven, December 31, 2007
    • 5 replies
    • 1.4k views
    • 
    • Belgarath
    • January 2, 2008

45. 415 Limit Service

    By Dougsbpc, January 18, 2024
    • 5 replies
    • 1.1k views
    • 
    • CuseFan
    • January 19, 2024

46. Insurers Issuing Annuity Contracts for Distributions to Participants

    By rocknrolls2, January 18
    • 5 replies
    • 840 views
    • 
    • Effen
    • January 18

47. First Year Plan Maximum Contribution

    By Dougsbpc, February 24, 2011
    • 5 replies
    • 1.7k views
    • 
    • Andy the Actuary
    • February 24, 2011

48. Sole prop income during year of plan termination

    By dmb, May 11, 2005
    • 5 replies
    • 1.4k views
    • 
    • dmb
    • May 13, 2005

49. Frozen Cash Balance?

    By justanotheradmin, October 3, 2013   

    • Cash Balance
    • Amendment
    • (and 2 more)

      Tagged with:

      • Cash Balance
      • Amendment
      • frozen
      • freeze
    • 5 replies
    • 2.2k views
    • 
    • Effen
    • October 4, 2013

50. 412(i) carve out arrangement

    By Guest saeissler, February 3, 2006
    • 5 replies
    • 2.6k views
    • 
    • Guest
    • February 3, 2006