Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Covered Employee

   By Andy the Actuary, July 6, 2010
   • 5 replies
   • 1.4k views
   • 
   • Andy the Actuary
   • July 7, 2010

2. Floor-Offset

   By Dougsbpc, September 28, 2007
   • 5 replies
   • 1.2k views
   • 
   • SoCalActuary
   • September 28, 2007

3. Cash Balance Market Rate of Return

   By Dennis Povloski, January 3, 2008
   • 5 replies
   • 3.2k views
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   • Effen
   • January 8, 2008

4. Paying Random IRS Audit fees from DB Plan assets

   By Barbara, July 11, 2025
   • 5 replies
   • 2.7k views
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   • CuseFan
   • July 16, 2025

5. Freezing A Cash Balance Plan For Only 1 Year?

   By metsfan026, March 28, 2025
   • 5 replies
   • 1.5k views
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   • CuseFan
   • March 31, 2025

6. Defined Benefit Plans

   By Guest Julie, March 27, 2003
   • 5 replies
   • 1.4k views
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   • Guest
   • March 28, 2003

7. Amendment After Year End

   By Dougsbpc, September 1, 2006
   • 5 replies
   • 2k views
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   • Dougsbpc
   • September 6, 2006

8. required quarterly contributions

   By abanky, September 24, 2008
   • 5 replies
   • 1.5k views
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   • FAPInJax
   • September 24, 2008

9. Underfunded Defined Benefit Plans

   By Ron Snyder, November 24, 2010
   • 5 replies
   • 1.3k views
   • 
   • AndyH
   • December 7, 2010

10. DB DC Combo - Gateway

    By John Feldt ERPA CPC QPA, February 25, 2011
    • 5 replies
    • 5k views
    • 
    • John Feldt ERPA CPC QPA
    • February 28, 2011

11. Early Retirement Windows

    By david rigby, May 22, 2000
    • 5 replies
    • 5.8k views
    • 
    • card
    • June 10, 2002

12. Quick Gateway Question - DB/DC Combo Plan

    By metsfan026, May 2, 2023
    • 5 replies
    • 1.3k views
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    • DBnme
    • May 17, 2023

13. Accrued to date general testing method- fixes in event of failure

    By AndyH, December 1, 2003
    • 5 replies
    • 1.6k views
    • 
    • AndyH
    • December 2, 2003

14. DB 415 Limit question

    By fiona1, June 9, 2005
    • 5 replies
    • 2k views
    • 
    • wmyer
    • June 10, 2005

15. PBGC premium filing

    By Guest TammyS, April 7, 2009
    • 5 replies
    • 4.7k views
    • 
    • carrots
    • May 16, 2009

16. Spouse of Self-employed individual

    By Gary, June 30, 2006
    • 5 replies
    • 2.4k views
    • 
    • SteveH
    • August 4, 2006

17. benefit for funding

    By Gary, June 27, 2012
    • 5 replies
    • 1.4k views
    • 
    • Gary
    • July 6, 2012

18. Form 5500 Intranet Posting

    By AndyH, November 18, 2009
    • 5 replies
    • 4.4k views
    • 
    • TPApril
    • December 12, 2017

19. Disregarding Prior Service for Rehired Employee

    By stbennet, July 7, 2010
    • 5 replies
    • 1.7k views
    • 
    • Andy the Actuary
    • July 7, 2010

20. Frozen Accuals and the 415 Limit

    By mming, June 16, 2011
    • 5 replies
    • 2.9k views
    • 
    • david rigby
    • June 17, 2011

21. Beneficiary designation with multiple beneficiaries

    By Belgarath, June 17, 2025
    • 5 replies
    • 1.5k views
    • 
    • Belgarath
    • June 19, 2025

22. Year of Service Accrued Benefit

    By Guest tscher, July 29, 2004
    • 5 replies
    • 1.5k views
    • 
    • Guest
    • July 30, 2004

23. Unit Credit Funding In the Year of Plan Termination

    By Guest merlin, August 31, 2007
    • 5 replies
    • 1.2k views
    • 
    • Penman2006
    • September 6, 2007

24. Statement With Information Reported on Form SSA

    By Guest cjk, April 15, 2005
    • 5 replies
    • 1.5k views
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    • WDIK
    • April 22, 2005

25. cash balance conversion

    By Guest MC2, April 3, 2007
    • 5 replies
    • 1.4k views
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    • SoCalActuary
    • April 4, 2007

26. Lump sum distribution - administrative delay

    By Guest Bearlee, June 4, 2008
    • 5 replies
    • 5.2k views
    • 
    • Guest
    • June 5, 2008

27. Breach of Fiduciary Duty

    By Janie, August 15, 2017
    • 5 replies
    • 1.5k views
    • 
    • Janie
    • August 15, 2017

28. yield curve & election months

    By HiVi, April 7, 2009
    • 5 replies
    • 1.5k views
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    • HiVi
    • April 16, 2009

29. Credit Balance Elections and Timing

    By Guest pm01, May 4, 2009
    • 5 replies
    • 1.9k views
    • 
    • dmb
    • May 5, 2009

30. Schedule SB, line 6 b - plan related expenses

    By Jakyasar, March 27, 2022
    • 5 replies
    • 983 views
    • 
    • jessieba
    • April 21, 2022

31. Charging DB Participants For Distributions

    By Guest Grumpy455, October 18, 2005
    • 5 replies
    • 4.4k views
    • 
    • Guest
    • October 19, 2005

32. Terminating a PBGC-covered 412(i) Plan

    By Guest Carol the Writer, May 25, 2006
    • 5 replies
    • 2.9k views
    • 
    • Guest
    • May 26, 2006

33. 417(e) Question

    By ERISA25, August 3, 2009
    • 5 replies
    • 5.1k views
    • 
    • John Feldt ERPA CPC QPA
    • August 3, 2009

34. October 417(e) Interest Rates

    By Sellarsian, November 19, 2018
    • 5 replies
    • 1.7k views
    • 
    • Sellarsian
    • November 20, 2018

35. Failure to include Schedule SB

    By JustMe, October 15, 2020
    • 5 replies
    • 1k views
    • 
    • Bob the Swimmer
    • October 18, 2020

36. Taking over services

    By Guest Ricky, September 14, 2004
    • 5 replies
    • 1.5k views
    • 
    • david rigby
    • September 14, 2004

37. Funding for Termination liability

    By dmb, August 2, 2007
    • 5 replies
    • 1.8k views
    • 
    • SoCalActuary
    • August 7, 2007

38. Notice of Benefit Restriction under PPA 06

    By Guest lerieleech, April 7, 2008
    • 5 replies
    • 1.8k views
    • 
    • Guest
    • April 11, 2008

39. Exempt from $1,000 user fee?

    By D Syrett, July 30, 2008
    • 5 replies
    • 2.1k views
    • 
    • D Syrett
    • July 31, 2008

40. Maximum Deductible CoOntribution

    By emmetttrudy, April 15, 2010
    • 5 replies
    • 1.4k views
    • 
    • tymesup
    • July 30, 2012

41. Restricted employee window of opportunity

    By dmb, March 30, 2006
    • 5 replies
    • 2k views
    • 
    • dmb
    • March 30, 2006

42. Changing to a DB plans with benefits by group

    By Guest saeissler, November 20, 2006
    • 5 replies
    • 1.5k views
    • 
    • Guest
    • November 22, 2006

43. IRS required commitment to fully fund terminating CB plan

    By shERPA, May 25, 2016
    • 5 replies
    • 1.2k views
    • 
    • Calavera
    • May 27, 2016

44. Which governs, frozen accrued benefit or indexed 415 Dollar Limit?

    By David MacLennan, April 30, 2001
    • 5 replies
    • 2.6k views
    • 
    • Guest
    • May 3, 2001

45. required min distributions

    By Gary, December 13, 2011
    • 5 replies
    • 1.6k views
    • 
    • Effen
    • December 15, 2011

46. Cash balance plan with owner/spouse as sole participants; must be 100% funded to take a distribution?

    By MGOAdmin, May 8, 2015   

    • Cash Balance
    • funding
    • (and 1 more)

      Tagged with:

      • Cash Balance
      • funding
      • distribution
    • 5 replies
    • 1.6k views
    • 
    • AndyH
    • May 13, 2015

47. Underfunded Plan Spinoff

    By Guest Scott McHenry, May 30, 2002
    • 5 replies
    • 3k views
    • 
    • Guest
    • May 31, 2002

48. One owner DB and 401a26 issue

    By Jakyasar, March 29, 2022
    • 5 replies
    • 976 views
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    • truphao
    • March 31, 2022

49. Reduction of benefit payable at age 65 (NRA)?

    By Gary, May 21, 2001
    • 5 replies
    • 2k views
    • 
    • Guest
    • May 25, 2001

50. Aggregate DB and DC for 401(a)(4) and 410(b)-What are the issues?

    By AndyH, April 19, 2002
    • 5 replies
    • 1.9k views
    • 
    • Guest
    • April 22, 2002