Defined Benefit Plans, Including Cash Balance

7,172 topics in this forum

1. Terminated DB Plan

   By Lorraine Dorsa, February 16, 1999
   • 5 replies
   • 1.8k views
   • 
   • Guest
   • March 6, 1999

2. Fully-insured Plans

   By Blinky the 3-eyed Fish, September 27, 2007
   • 8 replies
   • 1.8k views
   • 
   • AndyH
   • September 28, 2007

3. Funding for a short plan year

   By Blinky the 3-eyed Fish, September 20, 2002
   • 3 replies
   • 1.8k views
   • 
   • Mike Preston
   • September 23, 2002

4. Minimum Funding Waiver

   By Guest shronesz, September 6, 2002
   • 2 replies
   • 1.8k views
   • 
   • Guest
   • September 6, 2002

5. Calculation of Lump Sum

   By ac, August 31, 2010
   • 3 replies
   • 1.8k views
   • 
   • My 2 cents
   • September 1, 2010

6. DB/DC Combo plan, general test

   By John Feldt ERPA CPC QPA, July 3, 2007
   • 6 replies
   • 1.8k views
   • 
   • AndyH
   • July 6, 2007

7. DB Plan covering HCE's only - 110% test

   By Jakyasar, August 6, 2021
   • 10 replies
   • 1.8k views
   • 
   • Jakyasar
   • August 9, 2021

8. Congratulations Mike Preston

   By AndyH, August 24, 2017
   • 9 replies
   • 1.8k views
   • 
   • Dougsbpc
   • August 28, 2017

9. Involuntary Distributions

   By Guest mingblue, July 12, 2001
   • 4 replies
   • 1.8k views
   • 
   • RCK
   • July 16, 2001

10. New Plan with initial short year and PPA

    By mwyatt, October 4, 2012
    • 3 replies
    • 1.8k views
    • 
    • david rigby
    • October 4, 2012

11. Disregarding Prior Service for Rehired Employee

    By stbennet, July 7, 2010
    • 5 replies
    • 1.8k views
    • 
    • Andy the Actuary
    • July 7, 2010

12. 415 Limitations-414(k) Accounts

    By JAY21, January 5, 2005
    • 1 reply
    • 1.8k views
    • 
    • David MacLennan
    • January 6, 2005

13. Unfunded CL Deduction Limit for a New Plan

    By Guest jody303, June 22, 2004
    • 14 replies
    • 1.8k views
    • 
    • david rigby
    • June 24, 2004

14. 436-AFTAP Transition % requirements

    By JAY21, July 16, 2009
    • 2 replies
    • 1.8k views
    • 
    • Guest
    • July 17, 2009

15. Line 38 of Schedule SB

    By JAY21, July 29, 2010
    • 3 replies
    • 1.8k views
    • 
    • AndyH
    • July 29, 2010

16. Benchmark/comparison of defined pension plans in healthcare/hospitals.

    By Guest gainsbury, April 5, 1999
    • 2 replies
    • 1.8k views
    • 
    • david rigby
    • April 14, 1999

17. Partners of LLC - Pension Deductions

    By Gary, March 13, 2008
    • 1 reply
    • 1.8k views
    • 
    • J Simmons
    • March 23, 2008

18. Problem with surplus assets

    By ScottR, August 8, 2009
    • 3 replies
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • August 10, 2009

19. 415 Comp Limit

    By Pension RC, July 30, 2013
    • 4 replies
    • 1.8k views
    • 
    • david rigby
    • July 30, 2013

20. AFTAP and Burning the FSCB

    By Blinky the 3-eyed Fish, March 25, 2008
    • 9 replies
    • 1.8k views
    • 
    • Mike Preston
    • March 28, 2008

21. pension actuarial calculation

    By Gary, July 29, 2010
    • 6 replies
    • 1.8k views
    • 
    • david rigby
    • July 30, 2010

22. Non Discrimination Compliance

    By Gary, March 15, 2007
    • 4 replies
    • 1.8k views
    • 
    • Don Levit
    • March 29, 2007

23. Participation under 415(b)(5)(A)

    By Guest pension222, December 5, 2002
    • 2 replies
    • 1.8k views
    • 
    • Guest
    • December 6, 2002

24. IRC 415 100% comp limit post-NRD

    By Guest, September 27, 2000
    • 2 replies
    • 1.8k views
    • 
    • AndyH
    • September 28, 2000

25. Schedule F filer and DB contribution

    By Guest Rae, February 23, 2006
    • 2 replies
    • 1.8k views
    • 
    • Guest
    • February 27, 2006

26. Mortality and Turnover Table

    By Blinky the 3-eyed Fish, October 18, 2005
    • 3 replies
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • October 19, 2005

27. Merger of Plans: Fiduciary Issues

    By Guest Yanks23, February 2, 2009
    • 3 replies
    • 1.8k views
    • 
    • david rigby
    • February 2, 2009

28. Taxation of Disability Benefits

    By flosfur, May 15, 2008
    • 6 replies
    • 1.7k views
    • 
    • Everett Moreland
    • May 19, 2008

29. Need mortality table 1977 Railroad Board Disabled annuitants

    By Guest DBtech, March 25, 2004
    • 2 replies
    • 1.7k views
    • 
    • WDIK
    • March 25, 2004

30. Termination Liability in Cash Balance Plan

    By Pension RC, November 3, 2016
    • 6 replies
    • 1.7k views
    • 
    • My 2 cents
    • November 7, 2016

31. Life Insurance in a DB plan

    By AndyH, December 7, 2006
    • 4 replies
    • 1.7k views
    • 
    • AndyH
    • December 29, 2006

32. DB w/414k account

    By JAY21, August 19, 2005
    • 1 reply
    • 1.7k views
    • 
    • SoCalActuary
    • August 20, 2005

33. Overfunded Frozen DB Plan

    By Doghouse, September 1, 2010
    • 2 replies
    • 1.7k views
    • 
    • JAY21
    • September 2, 2010

34. elapsed time method for crediting service

    By Gary, March 17, 2003
    • 0 replies
    • 1.7k views
    • 
    • Gary
    • March 17, 2003

35. Underfunded DB Plans and VEBA's

    By Guest Thornton, September 22, 2006
    • 5 replies
    • 1.7k views
    • 
    • SoCalActuary
    • September 23, 2006

36. Required Minimum Distribution

    By Guest fambrak, October 16, 2006
    • 3 replies
    • 1.7k views
    • 
    • Mike Preston
    • October 17, 2006

37. When are quarterlies required for 2009 plan year?

    By dmb, August 5, 2009
    • 11 replies
    • 1.7k views
    • 
    • Guest
    • August 18, 2009

38. Cash Balance Plan termination; how to value participants' accounts for distribution purposes?

    By Guest penman, September 23, 2003
    • 5 replies
    • 1.7k views
    • 
    • IRC401
    • September 30, 2003

39. IRS disallowing a deduction taken for year of deposit although required for previous year.

    By Earl, September 24, 2003
    • 12 replies
    • 1.7k views
    • 
    • mbozek
    • September 25, 2003

40. PBGC termination - Notice of Plan Benefit

    By Dinosaur, September 2, 2010
    • 0 replies
    • 1.7k views
    • 
    • Dinosaur
    • September 2, 2010

41. Determining Final Average Compensation

    By AHPension, February 7, 2015
    • 2 replies
    • 1.7k views
    • 
    • AHPension
    • February 7, 2015

42. Commissions on Life Insurance

    By Effen, November 8, 2006
    • 4 replies
    • 1.7k views
    • 
    • SteveH
    • November 10, 2006

43. Software for Cash Balance Plans/testing

    By Chippy, April 13, 2015
    • 10 replies
    • 1.7k views
    • 
    • My 2 cents
    • April 28, 2015

44. ARPA 2024 Rates - Second Segment

    By mwyatt, January 16, 2024
    • 5 replies
    • 1.7k views
    • 
    • drakecohen
    • January 18, 2024

45. Corbel Cash Balance Document

    By AndyH, February 1, 2008
    • 9 replies
    • 1.7k views
    • 
    • SoCalActuary
    • February 4, 2008

46. Deduction for Terminating Plan

    By ac, May 21, 2003
    • 7 replies
    • 1.7k views
    • 
    • Blinky the 3-eyed Fish
    • May 23, 2003

47. AFTAP < 60%

    By emmetttrudy, May 12, 2010
    • 4 replies
    • 1.7k views
    • 
    • Effen
    • May 18, 2010

48. Integrated DB / Actuarial Eq.

    By Guest penman, August 20, 2005
    • 9 replies
    • 1.7k views
    • 
    • Guest
    • August 24, 2005

49. Life Insurance in DB PLan

    By Gary, December 8, 2006
    • 3 replies
    • 1.7k views
    • 
    • WDIK
    • December 13, 2006

50. Adding Offset Provision to Existing DB Plan - 411(d)(6) issues

    By Guest APierce, January 21, 2005
    • 3 replies
    • 1.7k views
    • 
    • Guest
    • January 24, 2005