Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Final 415 Regulations - Amendment Deadline

   By J. Bringhurst, December 3, 2007
   • 1 reply
   • 4.8k views
   • 
   • Belgarath
   • December 3, 2007

2. madoff

   By goldtpa, December 17, 2008
   • 37 replies
   • 4.8k views
   • 
   • tymesup
   • December 27, 2008

3. 415 limit for frozen plan

   By Calavera, August 9, 2013   

   • 415
   • frozen plan
   • 8 replies
   • 4.8k views
   • 
   • Calavera
   • August 14, 2013

4. Accrued Benefit comparisons

   By Guest CuriousEmployee, January 11, 2014
   • 13 replies
   • 4.8k views
   • 
   • Guest
   • January 15, 2014

5. Unsettling?

   By joel, March 20, 2002
   • 33 replies
   • 4.8k views
   • 
   • mbozek
   • April 1, 2002

6. MORTALITY TABLE?

   By AndyH, May 25, 2010
   • 7 replies
   • 4.8k views
   • 
   • david rigby
   • May 26, 2010

7. Accrual of Benefits under Elapsed Time

   By CharlesLeggette, May 13, 2016
   • 29 replies
   • 4.8k views
   • 
   • Mike Preston
   • May 20, 2016

8. Is this employer subject to PBGC?

   By Santo Gold, December 31, 2004
   • 8 replies
   • 4.8k views
   • 
   • No Name
   • December 31, 2004

9. Pension Protection Act of 2006

   By mwyatt, August 4, 2006
   • 22 replies
   • 4.8k views
   • 
   • Guest
   • August 16, 2006

10. GATT mortality table

    By Gary, November 4, 1998
    • 1 reply
    • 4.8k views
    • 
    • Guest
    • November 4, 1998

11. Qualified replacement plan to reduce Profit Sharing contribution

    By Connietwk, February 28
    • 3 replies
    • 4.7k views
    • 
    • Larry Starr
    • March 4

12. PBGC premium filing

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

13. Lump Sums, Pre-Retirement Mortality

    By Rball4, January 17, 2014
    • 18 replies
    • 4.7k views
    • 
    • AndyH
    • January 22, 2014

14. Effective Interest Rate

    By Pension RC, October 1, 2013
    • 12 replies
    • 4.7k views
    • 
    • My 2 cents
    • October 2, 2013

15. Single employer plan to multiemployer plan transfer

    By Guest pension222, May 21, 2001
    • 9 replies
    • 4.7k views
    • 
    • KJohnson
    • May 25, 2001

16. Allocation conditions in Cash Balance Plans

    By AndyH, October 24, 2008
    • 20 replies
    • 4.6k views
    • 
    • AndyH
    • October 27, 2008

17. Waiver of Benefits

    By Madison71, May 8, 2013
    • 4 replies
    • 4.6k views
    • 
    • Doghouse
    • May 9, 2013

18. Exception to Spousal Consent Due to Inability to Locate Spouse

    By rocknrolls2, October 4, 2019
    • 7 replies
    • 4.6k views
    • 
    • CuseFan
    • October 7, 2019

19. Can the excise tax under 4971(a) (10%) be waived?

    By katieinny, February 23, 2006
    • 5 replies
    • 4.6k views
    • 
    • Kirk Maldonado
    • March 11, 2006

20. Non Discrimination Testing for Law firm plan

    By Gary, June 22, 2007
    • 25 replies
    • 4.6k views
    • 
    • Mike Preston
    • July 5, 2007

21. Sample Normal Accrual Rate and Most Valuable Accrual Rate Calculation

    By AndyH, March 21, 2001
    • 4 replies
    • 4.6k views
    • 
    • AndyH
    • March 23, 2001

22. Change in valuation date

    By John Feldt ERPA CPC QPA, June 30, 2011
    • 14 replies
    • 4.6k views
    • 
    • tymesup
    • May 30, 2014

23. Deduction when fiscal year and plan year are different periods

    By Calavera, May 22, 2009
    • 9 replies
    • 4.5k views
    • 
    • carrots
    • December 22, 2010

24. Suspension of Benefits for Late Retiree

    By jwallace, December 31, 2002
    • 7 replies
    • 4.5k views
    • 
    • Guest
    • January 9, 2003

25. Required Quarterly Contributions

    By alexa, January 4, 2012
    • 6 replies
    • 4.5k views
    • 
    • tymesup
    • August 24, 2012

26. 3 year average

    By SSRRS, August 7
    • 7 replies
    • 4.5k views
    • 
    • SSRRS
    • August 13

27. EIN/TIN Requirements for Cash Balance Plans

    By SwimmingInBowelsOfERISA, April 19, 2016   

    • cash balance
    • ein
    • 6 replies
    • 4.5k views
    • 
    • AndyH
    • April 20, 2016

28. DB Plan Termination

    By Guest JimJ, March 13, 2002
    • 20 replies
    • 4.5k views
    • 
    • david rigby
    • March 27, 2002

29. Filing for a distress termination with the PBGC

    By katieinny, March 11, 2004
    • 25 replies
    • 4.5k views
    • 
    • Guest
    • March 25, 2004

30. Benefit Accrual - Different Methods

    By MGOAdmin, July 23, 2014   

    • Cash Balanace
    • benefit
    • (and 1 more)

      Tagged with:

      • Cash Balanace
      • benefit
      • accrual
    • 21 replies
    • 4.5k views
    • 
    • MGOAdmin
    • July 28, 2014

31. QDRO - sex distinct mortality

    By Effen, August 9, 2004
    • 9 replies
    • 4.5k views
    • 
    • RTK
    • October 23, 2006

32. Early Lump Sum

    By Pension RC, August 1, 2013
    • 7 replies
    • 4.4k views
    • 
    • Effen
    • August 2, 2013

33. Plan amendments for the new 417(e) rules

    By John Feldt ERPA CPC QPA, October 18, 2007
    • 19 replies
    • 4.4k views
    • 
    • Guest
    • November 7, 2007

34. DB Plan and SEP Contribution

    By Guest lund, December 21, 2009
    • 19 replies
    • 4.4k views
    • 
    • Mike Preston
    • December 30, 2009

35. Forfeiture allocation and 404(a)(7) limit

    By Guest Rae, February 28, 2006
    • 14 replies
    • 4.4k views
    • 
    • Effen
    • March 8, 2006

36. Non-Profits & HCEs

    By JAY21, June 14, 2006
    • 15 replies
    • 4.4k views
    • 
    • SoCalActuary
    • June 25, 2006

37. Cash Balance plan for S-corp

    By Guest philw, April 11, 2011
    • 3 replies
    • 4.4k views
    • 
    • Guest
    • April 11, 2011

38. Can the PBGC premium be paid out of plan assets?

    By Guest Connie, October 22, 1999
    • 6 replies
    • 4.4k views
    • 
    • mwyatt
    • November 5, 1999

39. FAS Amortization period change?

    By AndyH, June 1, 2011
    • 5 replies
    • 4.4k views
    • 
    • SoCalActuary
    • June 2, 2011

40. Range Certification

    By Andy the Actuary, March 11, 2009
    • 4 replies
    • 4.4k views
    • 
    • Andy the Actuary
    • March 12, 2009

41. Top Heavy Testing Calculation

    By Guest Donkey Kong, June 4, 2001
    • 4 replies
    • 4.4k views
    • 
    • AndyH
    • June 11, 2001

42. Form 5500 Intranet Posting

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

43. Fidelity Bond

    By jkdoll2, January 15, 2009
    • 4 replies
    • 4.4k views
    • 
    • mwyatt
    • January 16, 2009

44. Does Qualified Optional Survivor Annuity Requirement Apply?

    By WestCoast, November 25, 2010
    • 6 replies
    • 4.4k views
    • 
    • Guest
    • April 13, 2011

45. Break in Service Question

    By SteveH, October 3, 2006
    • 14 replies
    • 4.4k views
    • 
    • Blinky the 3-eyed Fish
    • October 8, 2006

46. Obama Will Not Let PBGC Go Bankrupt

    By goldtpa, January 24, 2009
    • 27 replies
    • 4.3k views
    • 
    • SoCalActuary
    • January 28, 2009

47. 415 $ limit for age less than 62

    By RLR, July 21, 2011
    • 11 replies
    • 4.3k views
    • 
    • JBones
    • August 11, 2011

48. Purchasing Real Estate in Cash Balance/Combo Plans

    By SwimmingInBowelsOfERISA, August 2, 2015   

    • 401k
    • Cash Balance
    • (and 3 more)

      Tagged with:

      • 401k
      • Cash Balance
      • Real Estate
      • Combo Plans
      • valuation
    • 6 replies
    • 4.3k views
    • 
    • SwimmingInBowelsOfERISA
    • August 4, 2015

49. Charging DB Participants For Distributions

    By Guest Grumpy455, October 18, 2005
    • 5 replies
    • 4.3k views
    • 
    • Guest
    • October 19, 2005

50. 70.5 continued accruals and better of calc

    By Zorro1k, April 15, 2016   

    • 70.5
    • 70-1/2
    • (and 2 more)

      Tagged with:

      • 70.5
      • 70-1/2
      • continued accruals
      • better of
    • 12 replies
    • 4.3k views
    • 
    • Effen
    • April 20, 2016