Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. DB Plan with 3 EE's (2 HCEs, 1NHCE) with funding level over the 25% deductible limit. Can I add a Safe Harbor 401(k) Plan?

   By Guest RMPension, February 11, 2005
   • 5 replies
   • 1.8k views
   • 
   • AndyH
   • February 14, 2005

2. Annual Funding Notice for terminated Plan

   By AndyH, October 4, 2010
   • 5 replies
   • 3.7k views
   • 
   • Andy the Actuary
   • October 4, 2010

3. Another RMD Question

   By Dougsbpc, June 21, 2017
   • 5 replies
   • 1.1k views
   • 
   • My 2 cents
   • June 21, 2017

4. Defined Benefit/Money Purchase combination

   By Lynn Campbell, May 7, 1999
   • 5 replies
   • 1.6k views
   • 
   • Lorraine Dorsa
   • May 14, 1999

5. 415 Max Payout question

   By Lou S., November 21, 2023
   • 5 replies
   • 732 views
   • 
   • truphao
   • November 22, 2023

6. qualified plan distributed annuity

   By Scuba 401, July 17, 2013
   • 5 replies
   • 1.5k views
   • 
   • QLAC Annuity
   • July 24, 2013

7. Limitations on Accelerated Benefit Distributions

   By YankeeFan, March 12, 2008
   • 5 replies
   • 1.7k views
   • 
   • SoCalActuary
   • March 13, 2008

8. Is this dangerous?

   By Guest Doogie61, March 18, 2010
   • 5 replies
   • 1.2k views
   • 
   • david rigby
   • March 18, 2010

9. December 2010 FASB Discount Rates

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

10. Determination of compensation limit

    By Guest RRO, January 23, 2014
    • 5 replies
    • 1.5k views
    • 
    • Guest
    • January 27, 2014

11. Sponsor out of business-second request

    By Guest art, April 29, 1999
    • 5 replies
    • 1.8k views
    • 
    • Guest
    • May 22, 1999

12. Overpayment by DB Plan.

    By mal, April 26, 2006
    • 5 replies
    • 2.1k views
    • 
    • mal
    • May 3, 2006

13. Benefit Restrictions for Terminating Plans

    By ishi, March 12, 2008
    • 5 replies
    • 1.7k views
    • 
    • Blinky the 3-eyed Fish
    • March 12, 2008

14. Diversification issue: How much RE in the plan?

    By rodin011, March 11, 2013   

    • Diversification issue?
    • 5 replies
    • 1.6k views
    • 
    • John Feldt ERPA CPC QPA
    • March 13, 2013

15. otherwise excludables and gateway

    By Draper55, May 7, 2019
    • 5 replies
    • 864 views
    • 
    • JustnERPA
    • May 10, 2019

16. Distributing Assets during plan termination process

    By dmb, July 17, 2013
    • 5 replies
    • 1.1k views
    • 
    • ScottR
    • July 24, 2013

17. Top Heavy Benefit after Freeze

    By Pension RC, December 3, 2013
    • 5 replies
    • 1.8k views
    • 
    • Pension RC
    • December 4, 2013

18. $5,000 small cashout threshold

    By dmb, February 11, 2016
    • 5 replies
    • 2.8k views
    • 
    • dmb
    • February 17, 2016

19. PBGC Coverage Question

    By Medusa, February 24, 2009
    • 5 replies
    • 1.9k views
    • 
    • JAY21
    • February 25, 2009

20. Using Prefunding Balance to Reduce MRC

    By emmetttrudy, September 3, 2010
    • 5 replies
    • 1.5k views
    • 
    • emmetttrudy
    • September 3, 2010

21. Active participant withdrawal from DC rollover in DB plan allowed?

    By Manatee, June 19, 2018   

    • rollover
    • withdrawal
    • 5 replies
    • 1.4k views
    • 
    • Draper55
    • July 6, 2018

22. Can HC contribute to a 401(k) on a DB/DC Carve out?

    By Guest Roman, March 4, 2004
    • 5 replies
    • 2.1k views
    • 
    • Guest
    • March 5, 2004

23. Frozen DB

    By thepensionmaven, September 4, 2010
    • 5 replies
    • 1.4k views
    • 
    • chc93
    • September 7, 2010

24. Interest on retroactive payments?

    By AndyH, June 21, 2000
    • 5 replies
    • 7.1k views
    • 
    • AndyH
    • July 16, 2000

25. Accrued benefit statement upon DB accrued benefit statement upon plan

    By alexa, May 31, 2002
    • 5 replies
    • 2.1k views
    • 
    • alexa
    • June 1, 2002

26. Partial Terminations

    By BTG, September 5, 2007
    • 5 replies
    • 1.5k views
    • 
    • AndyH
    • September 14, 2007

27. Combined Plans - Cross Testing, Permitted Disparity

    By Gary, February 3, 2009
    • 5 replies
    • 1.7k views
    • 
    • Mike Preston
    • February 5, 2009

28. Continuing Education requirement for EAs

    By dmb, June 5, 2009
    • 5 replies
    • 2k views
    • 
    • Guest
    • June 8, 2009

29. pbgc coverage

    By Gary, September 28, 2011
    • 5 replies
    • 2.5k views
    • 
    • figure 8
    • February 18, 2018

30. Segment Rates

    By ConnieStorer, April 8, 2025
    • 5 replies
    • 1.9k views
    • 
    • Lois Baker
    • April 15, 2025

31. COLAs

    By jpod, July 18, 2013
    • 5 replies
    • 1.2k views
    • 
    • tymesup
    • July 23, 2013

32. Combined Plan Deduction Limit

    By perkinsran, February 10, 2020
    • 5 replies
    • 1.3k views
    • 
    • CuseFan
    • February 12, 2020

33. Contribution to DB Plan in Excess of Maximum Deductible

    By Guest Chaffee, July 9, 2004
    • 5 replies
    • 1.6k views
    • 
    • Blinky the 3-eyed Fish
    • July 12, 2004

34. Datair Question

    By Andy the Actuary, February 3, 2009
    • 5 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • February 3, 2009

35. DB plan - bankruptcy

    By fiona1, December 29, 2010
    • 5 replies
    • 1.3k views
    • 
    • david rigby
    • January 3, 2011

36. Is this a funding assumption change for SB purposes?

    By Jakyasar, September 26, 2021
    • 5 replies
    • 693 views
    • 
    • Effen
    • September 30, 2021

37. 430(h)(4) - funding assumptions for Lump Sum benefits

    By carrots, February 19, 2010
    • 5 replies
    • 1.8k views
    • 
    • SoCalActuary
    • February 22, 2010

38. Partial Plan Termination

    By Andy the Actuary, July 5, 2007
    • 5 replies
    • 2.4k views
    • 
    • John Feldt ERPA CPC QPA
    • July 5, 2007

39. Defined benefit plan and off-shoring

    By Guest Trustee, June 22, 2014   

    • DB plan
    • offshoring
    • 5 replies
    • 1.1k views
    • 
    • jpod
    • June 23, 2014

40. Solutions to Ridiculous PBGC Premium?

    By figure 8, May 1, 2018
    • 5 replies
    • 1.4k views
    • 
    • figure 8
    • May 2, 2018

41. IRS Rev. Proc. 2000-42

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

42. changing valuation dates

    By k man, July 5, 2000
    • 5 replies
    • 1.9k views
    • 
    • david rigby
    • July 10, 2000

43. Actuarial Services

    By Guest 401der, September 16, 2004
    • 5 replies
    • 1.3k views
    • 
    • SoCalActuary
    • September 16, 2004

44. Yield Curve for 2008 valuation

    By Dinosaur, May 7, 2009
    • 5 replies
    • 1.3k views
    • 
    • Effen
    • May 7, 2009

45. Expected Outflows for FAS 87/132/158

    By dmb, July 10, 2015
    • 5 replies
    • 1.7k views
    • 
    • My 2 cents
    • July 10, 2015

46. DB plan with life insurance - funding related

    By Jakyasar, February 27, 2023
    • 5 replies
    • 1.1k views
    • 
    • Jakyasar
    • March 1, 2023

47. Suspending Disbursements Upon Resumption of Employment; Perhaps With Endorsing Entity

    By Kent Allard, September 27, 2024   

    • distributions
    • retirement age
    • (and 1 more)

      Tagged with:

      • distributions
      • retirement age
      • endorisng entity
    • 5 replies
    • 1.1k views
    • 
    • Peter Gulia
    • September 30, 2024

48. Deductible Contribution Carryforward

    By Just Me, April 1, 2002
    • 5 replies
    • 2.1k views
    • 
    • david rigby
    • April 3, 2002

49. Fully insured plans 412(i)

    By Guest picwrc, April 16, 2003
    • 5 replies
    • 1.4k views
    • 
    • Belgarath
    • April 18, 2003

50. Effective Interest Rate -- Lump Sum

    By Andy the Actuary, October 23, 2008
    • 5 replies
    • 2k views
    • 
    • tymesup
    • October 24, 2008