Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. De Minimis comp for 414(s) testing for DB plan

   By AndyH, September 13, 2000
   • 3 replies
   • 2.7k views
   • 
   • AndyH
   • September 19, 2000

2. De minimis difference in compensation under 1.414(s)-1(d)(3)(i)

   By Guest pension222, May 16, 2001
   • 2 replies
   • 2.3k views
   • 
   • actuarysmith
   • May 21, 2001

3. De Minimus DB

   By mming, February 3, 2006
   • 5 replies
   • 2.4k views
   • 
   • imchipbrown
   • February 3, 2006

4. De Minimus Funding under 415(b)?

   By Guest danmar, June 10, 1999
   • 3 replies
   • 1.4k views
   • 
   • Guest
   • January 27, 2000

5. Deadline

   By Guest WantsToLearn, November 16, 2006
   • 1 reply
   • 1.2k views
   • 
   • SteveH
   • November 16, 2006

6. Deadline for amendment increasing benefits?

   By Guest Mark Draa, January 31, 2005
   • 3 replies
   • 1.4k views
   • 
   • Guest
   • February 1, 2005

7. Deadline for Corrective Amendment

   By Pension RC, September 15, 2014
   • 2 replies
   • 1.5k views
   • 
   • John Feldt ERPA CPC QPA
   • September 15, 2014

8. Deadline for deductible contribution

   By Gary, August 3, 2007
   • 0 replies
   • 1k views
   • 
   • Gary
   • August 3, 2007

9. Deadline for Mailing the Annual Funding Notice

   By ac, October 21, 2009
   • 2 replies
   • 2.4k views
   • 
   • Andy the Actuary
   • November 15, 2009

10. Deadline for making Defined Benefit plan contribution

    By MarZDoates, December 27, 2004
    • 1 reply
    • 2.4k views
    • 
    • mwyatt
    • December 27, 2004

11. Deadline for submitting plan for using Form 5307

    By Guest elem, February 23, 2005
    • 0 replies
    • 1.2k views
    • 
    • Guest
    • February 23, 2005

12. Death after benefit election but before ASD

    By CuseFan, September 29, 2017
    • 5 replies
    • 3k views
    • 
    • jpod
    • September 29, 2017

13. Death After Election

    By LIBERTYKID, April 14, 2014
    • 2 replies
    • 1.2k views
    • 
    • jpod
    • April 14, 2014

14. Death Benefit

    By nancy, August 4, 2003
    • 4 replies
    • 1.9k views
    • 
    • AndyH
    • August 5, 2003

15. death benefit

    By Gary, December 6, 2011
    • 8 replies
    • 2k views
    • 
    • Gary
    • December 7, 2011

16. Death Benefit & 415 Limit

    By Penman2006, July 30, 2008
    • 2 replies
    • 1.5k views
    • 
    • Penman2006
    • July 30, 2008

17. Death Benefit after RMD's Begin

    By JBones, December 10, 2010
    • 1 reply
    • 1.3k views
    • 
    • JBones
    • December 16, 2010

18. Death benefit as part of the funding target and recalculating quarterlies

    By Pension RC, May 30, 2014
    • 4 replies
    • 949 views
    • 
    • Pension RC
    • May 30, 2014

19. Death Benefit calculation

    By Guest DBStudentAct, February 18, 2011
    • 4 replies
    • 2.5k views
    • 
    • david rigby
    • February 21, 2011

20. Death Benefit Distribution

    By Cloudy, May 7, 2020
    • 2 replies
    • 955 views
    • 
    • CuseFan
    • May 7, 2020

21. death benefit for unmarried participants

    By AndyH, May 27, 2003
    • 2 replies
    • 1.6k views
    • 
    • AndyH
    • May 28, 2003

22. Death Benefit from a 412(i) plan

    By Guest jigpsu100, August 15, 2005
    • 8 replies
    • 1.8k views
    • 
    • SoCalActuary
    • August 16, 2005

23. Death benefit from DB Plan

    By Guest lil, September 4, 2008
    • 1 reply
    • 1.4k views
    • 
    • J Simmons
    • September 5, 2008

24. Death benefit if death AFTER RMD's have begun

    By Belgarath, January 2, 2018
    • 7 replies
    • 2.4k views
    • 
    • Mike Preston
    • January 3, 2018

25. Death Benefit In Excess of QPSA Protected?

    By CuseFan, September 29, 2017
    • 3 replies
    • 1.2k views
    • 
    • CuseFan
    • September 29, 2017

26. Death Benefit Issues For Deferred Retiree

    By mming, May 20, 2014
    • 2 replies
    • 1.1k views
    • 
    • Effen
    • May 20, 2014

27. Death Benefit Limits

    By Gary, September 14, 2009
    • 10 replies
    • 2.5k views
    • 
    • JAY21
    • September 18, 2009

28. Death Benefit of Main HCE

    By abanky, September 23, 2009
    • 1 reply
    • 852 views
    • 
    • Andy the Actuary
    • September 23, 2009

29. Death Benefit paid from pension plan

    By Guest forum4, March 9, 2006
    • 1 reply
    • 1.6k views
    • 
    • david rigby
    • March 9, 2006

30. Death Benefit under QPSA after plan termination

    By Guest BDZ, November 3, 2005
    • 3 replies
    • 2.3k views
    • 
    • JAY21
    • November 4, 2005

31. Death Benefits in a DB Plan

    By Dennis Povloski, August 11, 2005
    • 7 replies
    • 4.1k views
    • 
    • Ron Snyder
    • August 25, 2005

32. Death Benefits under PPA

    By rcline46, January 9, 2009
    • 5 replies
    • 1.9k views
    • 
    • Andy the Actuary
    • January 12, 2009

33. Death Index

    By austin3515, April 28, 2014
    • 4 replies
    • 1.1k views
    • 
    • FormsRstillmylife
    • May 1, 2014

34. Death of alternate payee with split payment qdro

    By Guest mfchristopher, August 30, 2004
    • 6 replies
    • 2.5k views
    • 
    • Guest
    • August 31, 2004

35. Death of alternative payee before designating beneficiary

    By Guest Eva14, October 1, 2014   

    • Defined Benefits plan
    • beneficiary
    • (and 1 more)

      Tagged with:

      • Defined Benefits plan
      • beneficiary
      • death
    • 1 reply
    • 1.2k views
    • 
    • david rigby
    • October 1, 2014

36. Death of nonhighly compensation employee

    By Egold, November 30, 2023
    • 11 replies
    • 1.3k views
    • 
    • Egold
    • December 1, 2023

37. Death of Plan Sponsor & Minimum Funding

    By §#$%!, January 29, 2016
    • 2 replies
    • 878 views
    • 
    • david rigby
    • January 30, 2016

38. 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
    • 1.5k views
    • 
    • TPASue
    • June 26, 2019

39. Dec 2003 FAS87 discount rate

    By Guest dsyrett, January 7, 2004
    • 20 replies
    • 2.7k views
    • 
    • Guest
    • January 27, 2004

40. deceased majority owner

    By SheilaD, May 23, 2011
    • 3 replies
    • 949 views
    • 
    • Andy the Actuary
    • May 23, 2011

41. Deceased participant and Required Life policy(ies) not purchased

    By flosfur, August 18, 2005
    • 2 replies
    • 1.3k views
    • 
    • flosfur
    • August 19, 2005

42. Deceased participant w/ remaining non-taxable base

    By Guest MikeH, April 1, 2003
    • 2 replies
    • 1k views
    • 
    • david rigby
    • April 3, 2003

43. Deceased Plan Sponsor

    By nancy, September 3, 1999
    • 2 replies
    • 1.4k views
    • 
    • SoCalActuary
    • September 23, 1999

44. Deceased Terminated Vested Employees

    By Guest meggie, July 23, 2001
    • 6 replies
    • 3.6k views
    • 
    • AndyH
    • March 24, 2005

45. December 2010 FASB Discount Rates

    By Andy the Actuary, December 28, 2010
    • 5 replies
    • 2k views
    • 
    • Effen
    • January 12, 2011

46. Decision Not To Request IRS Determination Letter

    By Andy the Actuary, August 26, 2014
    • 1 reply
    • 887 views
    • 
    • Peter Gulia
    • August 26, 2014

47. Decrease in accrued benefit due to decrease in compensation?

    By Guest Carly, September 9, 2004
    • 15 replies
    • 6.9k views
    • 
    • david rigby
    • September 17, 2004

48. Decrease in Accrued Benefit-Permitted?

    By AndyH, December 20, 2001
    • 1 reply
    • 1.8k views
    • 
    • david rigby
    • December 20, 2001

49. Decrease in avg pay decreasing accrued benefit

    By Gary, March 26, 2004
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • March 26, 2004

50. Decreasing Benefit in Two-Plan Offset Arrangment

    By Übernerd, April 9, 2014   

    • 411(a)(9)
    • Early Retirement
    • (and 1 more)

      Tagged with:

      • 411(a)(9)
      • Early Retirement
      • Normal Retirement Benefit
    • 0 replies
    • 837 views
    • 
    • Übernerd
    • April 9, 2014