Defined Benefit Plans, Including Cash Balance

7,162 topics in this forum

1. Top 25 lump sum restrictions under 1.401(a)(4)-5(b)(3)

   By Guest MJ1, January 17, 2011
   • 4 replies
   • 2.9k views
   • 
   • Guest
   • January 18, 2011

2. short plan year

   By Gary, January 13, 2011
   • 4 replies
   • 2k views
   • 
   • Effen
   • January 14, 2011

3. return of contribution

   By Gary, January 10, 2011
   • 5 replies
   • 1.7k views
   • 
   • Belgarath
   • January 14, 2011

4. plan termination

   By Gary, January 13, 2011
   • 2 replies
   • 819 views
   • 
   • Gary
   • January 13, 2011

5. Deductible contribution

   By retbenser, January 13, 2011
   • 5 replies
   • 1.5k views
   • 
   • retbenser
   • January 13, 2011

6. QSLOB Separate Management Requirement

   By Guest ebgroup, January 13, 2011
   • 1 reply
   • 1.2k views
   • 
   • Effen
   • January 13, 2011

7. Actuarial valuation

   By Gary, September 29, 2010
   • 6 replies
   • 2k views
   • 
   • John Feldt ERPA CPC QPA
   • January 12, 2011

8. December 2010 FASB Discount Rates

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

9. Revised AFTAP

   By dmb, January 12, 2011
   • 0 replies
   • 931 views
   • 
   • dmb
   • January 12, 2011

10. DB/DC cross-tested Combo

    By retbenser, January 11, 2011
    • 1 reply
    • 953 views
    • 
    • Tom Poje
    • January 11, 2011

11. Pension Report at termination of employment

    By Guest ebgroup, January 10, 2011
    • 2 replies
    • 1.8k views
    • 
    • Guest
    • January 11, 2011

12. Fully Subsidized Benefit at Age 50

    By YankeeFan, January 8, 2011
    • 3 replies
    • 1.5k views
    • 
    • My 2 cents
    • January 10, 2011

13. Required Minimum Distributions

    By Andy the Actuary, January 7, 2011
    • 4 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • January 7, 2011

14. Is this J&S Annuity Qualified?

    By Guest jfreeborn, January 6, 2011
    • 11 replies
    • 4.1k views
    • 
    • My 2 cents
    • January 7, 2011

15. Loan to union

    By Guest NYer, January 6, 2011
    • 1 reply
    • 951 views
    • 
    • david rigby
    • January 6, 2011

16. Need help finding correct FASB statement

    By Guest Pennysaver, January 5, 2011
    • 2 replies
    • 857 views
    • 
    • Guest
    • January 5, 2011

17. Funding Target

    By Gary, January 5, 2011
    • 0 replies
    • 1.1k views
    • 
    • Gary
    • January 5, 2011

18. EGTRRA revisit

    By Gary, January 4, 2011
    • 1 reply
    • 917 views
    • 
    • SoCalActuary
    • January 4, 2011

19. DB exemption from Excise Tax (nondeductible cont)

    By retbenser, January 3, 2011
    • 3 replies
    • 1.4k views
    • 
    • SoCalActuary
    • January 4, 2011

20. Form 5500 - annuity purchased by insurance co.

    By Dinosaur, January 4, 2011
    • 4 replies
    • 1.6k views
    • 
    • Dinosaur
    • January 4, 2011

21. Pop Up Factor Formula

    By Guest chrisb, January 3, 2011
    • 2 replies
    • 2.5k views
    • 
    • Guest
    • January 3, 2011

22. DB plan - bankruptcy

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

23. HEART, USERRA, and Differential Wage Payments

    By Guest ebenefits, January 3, 2011
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • January 3, 2011

24. Distribution of Small Benefits, AFTAP<60%

    By Andy the Actuary, January 2, 2011
    • 2 replies
    • 1.6k views
    • 
    • Andy the Actuary
    • January 3, 2011

25. Distributions Resulting from Fraud - Can a DB Plan Recover Amounts Paid to IRS?

    By lrc14, January 3, 2011
    • 0 replies
    • 758 views
    • 
    • lrc14
    • January 3, 2011

26. DB/DC Combined Deductibility

    By Andy the Actuary, January 2, 2011
    • 2 replies
    • 874 views
    • 
    • Andy the Actuary
    • January 3, 2011

27. 2010 Gray Book Question

    By FAPInJax, December 31, 2010
    • 1 reply
    • 1.7k views
    • 
    • david rigby
    • January 1, 2011

28. Amendment to Vesting Schedule

    By emmetttrudy, March 3, 2010
    • 3 replies
    • 1.3k views
    • 
    • Earl
    • December 31, 2010

29. Cash Balance Pay Credit

    By retbenser, December 29, 2010
    • 2 replies
    • 1k views
    • 
    • retbenser
    • December 29, 2010

30. Cash Balance Testing

    By retbenser, December 29, 2010
    • 6 replies
    • 1.2k views
    • 
    • AndyH
    • December 29, 2010

31. Unwinding a Plan

    By Gary, June 17, 2008
    • 6 replies
    • 4k views
    • 
    • goldtpa
    • December 28, 2010

32. Early Retirement Subsidy Upon Plan Termination

    By Guest amboyd, June 14, 2001
    • 15 replies
    • 6.5k views
    • 
    • Guest
    • December 28, 2010

33. Form 501

    By Guest DBStudentAct, December 27, 2010
    • 1 reply
    • 1.4k views
    • 
    • Andy the Actuary
    • December 27, 2010

34. Cash Balance: Maximum deduction after 10 years

    By retbenser, December 23, 2010
    • 7 replies
    • 1.4k views
    • 
    • Guest
    • December 24, 2010

35. Average Benefit Percentage Test and Imputing Permitted Disparity

    By Guest ckharper, December 23, 2010
    • 1 reply
    • 1.6k views
    • 
    • AndyH
    • December 23, 2010

36. Deductible Contribution to DB plan after year of plan termination

    By YankeeFan, December 23, 2010
    • 1 reply
    • 994 views
    • 
    • SoCalActuary
    • December 23, 2010

37. Normal ret age amendment

    By Gary, December 22, 2010
    • 6 replies
    • 1.1k views
    • 
    • Gary
    • December 23, 2010

38. Accrual rules - new plan

    By AndyH, December 22, 2010
    • 6 replies
    • 1.2k views
    • 
    • AndyH
    • December 23, 2010

39. rmd for dead owner

    By abanky, August 31, 2010
    • 5 replies
    • 1.2k views
    • 
    • abanky
    • December 23, 2010

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

    By Calavera, May 22, 2009
    • 9 replies
    • 4.6k views
    • 
    • carrots
    • December 22, 2010

41. Top Heavy Vesting In Frozen Plan

    By mming, July 20, 2009
    • 8 replies
    • 2.3k views
    • 
    • SoCalActuary
    • December 22, 2010

42. Halting pension payments

    By dmwe, December 21, 2010
    • 4 replies
    • 1.2k views
    • 
    • dmwe
    • December 22, 2010

43. new plan for old service

    By Effen, December 22, 2010
    • 1 reply
    • 800 views
    • 
    • Andy the Actuary
    • December 22, 2010

44. In-Service Distribution

    By Dougsbpc, December 22, 2010
    • 2 replies
    • 1.1k views
    • 
    • AndyH
    • December 22, 2010

45. Question re: failed QDRO

    By Guest Wren, December 18, 2010
    • 2 replies
    • 1.3k views
    • 
    • eeyore
    • December 22, 2010

46. QDRO

    By Gary, December 17, 2010
    • 7 replies
    • 1.9k views
    • 
    • mbozek
    • December 20, 2010

47. At-risk calculation

    By Gary, December 16, 2010
    • 2 replies
    • 2.1k views
    • 
    • AndyH
    • December 17, 2010

48. Death Benefit after RMD's Begin

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

49. Funding; Annuity Factor to be used

    By JAY21, November 23, 2010
    • 9 replies
    • 2.3k views
    • 
    • My 2 cents
    • December 16, 2010

50. 401(a)(26)

    By abanky, December 15, 2010
    • 2 replies
    • 867 views
    • 
    • abanky
    • December 15, 2010