Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Aggregation Required?

   By Dougsbpc, May 10, 2007
   • 7 replies
   • 1.8k views
   • 
   • Dougsbpc
   • May 11, 2007

2. Small DB Plan Valuation Software

   By Guest pension222, March 2, 2001
   • 3 replies
   • 1.8k views
   • 
   • David MacLennan
   • March 13, 2001

3. USERRA & service credit in pension plan

   By benefitsguru, June 8, 2015
   • 6 replies
   • 1.8k views
   • 
   • Fielding Mellish
   • January 16, 2016

4. Cash Balance 415 lump sum distribution limit help

   By Julian, June 6, 2025
   • 13 replies
   • 1.8k views
   • 
   • Effen
   • June 11, 2025

5. Retroactive Annuity Regulations

   By DTH, January 10, 2005
   • 0 replies
   • 1.8k views
   • 
   • DTH
   • January 10, 2005

6. Benefits from 2 DB Plans

   By Guest Max Power, April 13, 2004
   • 11 replies
   • 1.8k views
   • 
   • Blinky the 3-eyed Fish
   • June 22, 2004

7. Participant loans in DB plan

   By Guest lisbetf, December 26, 2002
   • 3 replies
   • 1.8k views
   • 
   • Guest
   • December 30, 2002

8. 415 Lump Sum Basic

   By retbenser, November 8, 2013
   • 6 replies
   • 1.8k views
   • 
   • ubermax
   • November 8, 2013

9. 401(a)(17) Limit for Year of Benefit Accrual Freeze

   By J. Bringhurst, November 29, 2007
   • 1 reply
   • 1.8k views
   • 
   • AndyH
   • November 29, 2007

10. IRS Rev. Proc. 2000-42

    By Andy the Actuary, June 22, 2014
    • 5 replies
    • 1.8k views
    • 
    • tymesup
    • June 26, 2014

11. 30-Year Rate Suspension

    By mwyatt, February 18, 2002
    • 5 replies
    • 1.8k views
    • 
    • AndyH
    • March 7, 2002

12. EOY Valuation and Accrued Benefit Cost Method

    By Guest Mike Spickard, May 3, 2005
    • 1 reply
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • May 3, 2005

13. DOL Funding Notice - Terminated Plan

    By Penman2006, June 30, 2009
    • 8 replies
    • 1.8k views
    • 
    • Penman2006
    • August 25, 2009

14. 2009 SB Filing problem - Relius

    By AndyH, July 15, 2010
    • 8 replies
    • 1.8k views
    • 
    • My 2 cents
    • July 21, 2010

15. EGTRRA sunset provision and FASB

    By Guest Mike Melnick, April 23, 2003
    • 6 replies
    • 1.8k views
    • 
    • FAPInJax
    • April 30, 2003

16. Professional Ethics

    By Andy the Actuary, March 19, 2009
    • 9 replies
    • 1.8k views
    • 
    • Andy the Actuary
    • April 2, 2009

17. DB (Schedule C income) and DC plan participation

    By Guest MTransue, July 14, 2004
    • 16 replies
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • July 15, 2004

18. Annuity calculator

    By Guest JohnB10, November 19, 1998
    • 3 replies
    • 1.8k views
    • 
    • Guest
    • June 28, 1999

19. Correcting Funding Deficiency

    By VeryOldMan, December 19, 2019
    • 8 replies
    • 1.8k views
    • 
    • Luke Bailey
    • December 27, 2019

20. Definition of Accrued Benefit

    By ERISA25, August 2, 2009
    • 7 replies
    • 1.8k views
    • 
    • Mike Preston
    • August 4, 2009

21. Moody's Aa rate

    By Guest lisbetf, April 1, 2003
    • 1 reply
    • 1.8k views
    • 
    • Guest
    • April 2, 2003

22. Nondeductible Contributions

    By pensionam, August 27, 2025
    • 3 replies
    • 1.8k views
    • 
    • Lou S.
    • August 27, 2025

23. GA Terminal Funding Vehicles

    By Tinman, October 28, 2014
    • 4 replies
    • 1.8k views
    • 
    • My 2 cents
    • October 29, 2014

24. Excise Tax On DB Plan Reversions

    By Andy the Actuary, August 14, 2014
    • 3 replies
    • 1.8k views
    • 
    • david rigby
    • August 14, 2014

25. accruals and plan freeze

    By Gary, June 13, 2012
    • 9 replies
    • 1.8k views
    • 
    • ScottR
    • June 13, 2012

26. Max/ Min contributions for terminating DB plan.

    By actuarysmith, April 18, 2001
    • 6 replies
    • 1.8k views
    • 
    • David MacLennan
    • April 19, 2001

27. lump sum payout from cash balance plan

    By Gary, July 20, 2000
    • 1 reply
    • 1.8k views
    • 
    • Guest
    • July 20, 2000

28. PIA calculation

    By Gary, September 19, 2000
    • 1 reply
    • 1.8k views
    • 
    • david rigby
    • September 19, 2000

29. Beginning of Year Valuation

    By Dougsbpc, December 8, 2005
    • 1 reply
    • 1.8k views
    • 
    • FAPInJax
    • December 9, 2005

30. Maximum Distribution

    By Blinky the 3-eyed Fish, August 15, 2003
    • 7 replies
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • August 21, 2003

31. FASB assumptions

    By Guest Sus95, October 29, 2008
    • 5 replies
    • 1.8k views
    • 
    • david rigby
    • October 30, 2008

32. EOY val after plan termination

    By Draper55, April 2, 2015
    • 7 replies
    • 1.8k views
    • 
    • dan.jock
    • January 16, 2017

33. DB plans integrated with Social Security

    By Guest meggie, July 17, 2001
    • 2 replies
    • 1.8k views
    • 
    • Guest
    • July 18, 2001

34. Testing Sevice for the General Test

    By flosfur, January 6, 2004
    • 9 replies
    • 1.8k views
    • 
    • AndyH
    • March 16, 2004

35. Annual PBGC filing

    By dmb, April 20, 2010
    • 8 replies
    • 1.8k views
    • 
    • dmb
    • June 17, 2010

36. Non-discrimination questions

    By FAPInJax, February 16, 2005
    • 12 replies
    • 1.8k views
    • 
    • Guest
    • February 21, 2005

37. Minimum Funding Requirements

    By Guest SIGTWATCHER, May 30, 2003
    • 2 replies
    • 1.8k views
    • 
    • david rigby
    • May 30, 2003

38. Compensation Used For EBAR Calculation

    By metsfan026, February 18, 2022
    • 10 replies
    • 1.8k views
    • 
    • Mike Preston
    • February 22, 2022

39. MDIB table example

    By Guest EdShill, January 9, 2012
    • 0 replies
    • 1.8k views
    • 
    • Guest
    • January 9, 2012

40. Tax Credit (SECURE Act)

    By Dobber, January 2, 2020
    • 3 replies
    • 1.8k views
    • 
    • Peter Gulia
    • January 2, 2020

41. Solo DB Plan w/ Dead Participant

    By MSN, July 9, 2009
    • 6 replies
    • 1.8k views
    • 
    • SoCalActuary
    • July 9, 2009

42. Frozen Cash Balance Plan

    By K2, June 27, 2018
    • 4 replies
    • 1.8k views
    • 
    • Draper55
    • July 2, 2018

43. Plan Term - Small Annuity Purchase

    By ndj2377, December 1, 2017
    • 5 replies
    • 1.8k views
    • 
    • MSC
    • December 6, 2017

44. Terminating Plan

    By abanky, August 11, 2011
    • 8 replies
    • 1.8k views
    • 
    • david rigby
    • August 12, 2011

45. Waiver of Minimum Funding Standard

    By LIBOR, February 26, 2004
    • 6 replies
    • 1.8k views
    • 
    • david rigby
    • February 27, 2004

46. 11g and vesting

    By Ted Munice, March 9, 2017   

    • 11g
    • vesting
    • 11 replies
    • 1.8k views
    • 
    • Belgarath
    • March 29, 2017

47. Benefit Restriction Notice

    By Andy the Actuary, March 4, 2010
    • 2 replies
    • 1.8k views
    • 
    • SoCalActuary
    • March 4, 2010

48. FSA credit balance and required quarterly contributions

    By Guest HaroldA, June 28, 2005
    • 4 replies
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • June 28, 2005

49. Terminated Db And Top Heavy After Egtrra

    By mwyatt, March 27, 2003
    • 11 replies
    • 1.8k views
    • 
    • mwyatt
    • May 16, 2003

50. 415 limits for variable annuities

    By Guest, February 18, 2000
    • 3 replies
    • 1.8k views
    • 
    • Lorraine Dorsa
    • May 22, 2000