Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. 415 increases

   By AndyH, July 24, 2008
   • 8 replies
   • 1.7k views
   • 
   • AndyH
   • July 25, 2008

2. Restricted payouts for surviving spouse of a top 25 employee? Any opti

   By JDuns, December 27, 2001
   • 3 replies
   • 1.7k views
   • 
   • AndyH
   • December 31, 2001

3. Subsidized Joint and Survivor

   By Guest mo, November 22, 1999
   • 3 replies
   • 1.7k views
   • 
   • david rigby
   • November 23, 1999

4. Lump sum calc for J&50 Normal Form

   By Guest Keith N, March 6, 2002
   • 2 replies
   • 1.7k views
   • 
   • David
   • March 6, 2002

5. optional forms, anti-cutback rule and plan termination

   By Guest Salvador A Mander, March 31, 2010
   • 2 replies
   • 1.7k views
   • 
   • Guest
   • March 31, 2010

6. 2008 lump sum

   By Effen, January 9, 2008
   • 9 replies
   • 1.7k views
   • 
   • tymesup
   • January 16, 2008

7. Restrictions on cashouts; 417(e) question

   By newguy2012, May 24, 2012
   • 2 replies
   • 1.7k views
   • 
   • newguy2012
   • May 24, 2012

8. Lump Sum and/or Early Retirement Window - Actuarial Equivalence

   By CuseFan, February 5, 2019
   • 2 replies
   • 1.7k views
   • 
   • david rigby
   • February 5, 2019

9. Taxation of Disability Benefits

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

10. Participant Notices if Benefit Restrictions apply

    By dmb, January 24, 2008
    • 4 replies
    • 1.7k views
    • 
    • JanetM
    • February 11, 2008

11. Contribution Deduction

    By Dougsbpc, March 17, 2005
    • 5 replies
    • 1.7k views
    • 
    • Guest
    • March 18, 2005

12. Majority Owner for PBGC's standard termination

    By flosfur, May 27, 2008
    • 2 replies
    • 1.7k views
    • 
    • Blinky the 3-eyed Fish
    • May 28, 2008

13. Reduction in flat benefit formula

    By Guest AlCal, July 20, 2000
    • 4 replies
    • 1.7k views
    • 
    • Gary
    • July 24, 2000

14. ASC 715 Report & Cash Balance Plans

    By shERPA, March 19, 2019
    • 6 replies
    • 1.7k views
    • 
    • shERPA
    • March 21, 2019

15. Asset Valuation Method

    By Guest Texas_Acty, November 23, 2005
    • 5 replies
    • 1.7k views
    • 
    • Guest
    • November 26, 2005

16. Ethical Dilemma

    By LIBOR, March 22, 2001
    • 4 replies
    • 1.7k views
    • 
    • AndyH
    • March 26, 2001

17. Accrued Benefits

    By Guest jjm, February 10, 2012
    • 6 replies
    • 1.7k views
    • 
    • Guest
    • February 15, 2012

18. plan with only HCEs

    By Guest mrsactuary, April 24, 2008
    • 5 replies
    • 1.7k views
    • 
    • Mike Preston
    • April 25, 2008

19. Unfreeze Plan

    By Dougsbpc, August 24, 2010
    • 2 replies
    • 1.7k views
    • 
    • John Feldt ERPA CPC QPA
    • August 26, 2010

20. Is this protected because of timing?

    By C2C, August 30, 2006
    • 5 replies
    • 1.7k views
    • 
    • C2C
    • August 31, 2006

21. FAS 158

    By Guest mingblue, October 31, 2006
    • 1 reply
    • 1.7k views
    • 
    • Guest
    • October 31, 2006

22. Cash Balance Plan meaningful benefit

    By Guest elem, May 27, 2005
    • 2 replies
    • 1.7k views
    • 
    • Blinky the 3-eyed Fish
    • May 27, 2005

23. Minimum DB/DC Gateway for terminated participants w/1,000 hrs.

    By Guest Roman, December 2, 2004
    • 3 replies
    • 1.7k views
    • 
    • AndyH
    • December 2, 2004

24. Amending valuation during audit

    By SSRRS, June 17, 2025
    • 20 replies
    • 1.7k views
    • 
    • SSRRS
    • July 10, 2025

25. Cash balance general confusion

    By Guest saeissler, March 16, 2006
    • 2 replies
    • 1.7k views
    • 
    • Guest
    • March 17, 2006

26. Beneficiary incarcerated

    By Guest calcu, June 8, 2004
    • 1 reply
    • 1.7k views
    • 
    • maverick
    • June 8, 2004

27. Cash Balance software recommendations

    By AndyH, June 22, 2007
    • 8 replies
    • 1.7k views
    • 
    • AndyH
    • July 2, 2007

28. I need help with distribution calcs

    By SteveH, June 26, 2006
    • 11 replies
    • 1.7k views
    • 
    • JAY21
    • June 28, 2006

29. funding deadline short plan year

    By Draper55, August 6, 2024
    • 7 replies
    • 1.7k views
    • 
    • Draper55
    • August 9, 2024

30. Plan Investments

    By Gary, August 30, 2004
    • 8 replies
    • 1.7k views
    • 
    • Gary
    • August 31, 2004

31. non-discrimination testing a partial plan freeze

    By ishi, October 30, 2002
    • 6 replies
    • 1.7k views
    • 
    • Guest
    • November 14, 2002

32. AFTAP Presumption Question

    By Penman2006, March 17, 2008
    • 5 replies
    • 1.7k views
    • 
    • Penman2006
    • March 18, 2008

33. Defined benefit plan discrimination testing question

    By rodin111, August 27, 2014
    • 12 replies
    • 1.7k views
    • 
    • My 2 cents
    • September 2, 2014

34. Determining Final Average Compensation

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

35. Which Form 5300 Do I Use?

    By Lame Duck, January 8, 2014
    • 1 reply
    • 1.7k views
    • 
    • Everett Moreland
    • January 9, 2014

36. Adjusted Compensation for 1/2 SE tax

    By emmetttrudy, August 9, 2012
    • 8 replies
    • 1.7k views
    • 
    • mwyatt
    • August 10, 2012

37. Nondeductible Contribution

    By Blinky the 3-eyed Fish, August 23, 2002
    • 3 replies
    • 1.7k views
    • 
    • Guest
    • August 23, 2002

38. SFAS interest rates as of 6/30/2005

    By Guest BDZ, August 30, 2005
    • 8 replies
    • 1.7k views
    • 
    • Effen
    • September 3, 2005

39. Time for determination?

    By Guest pensioneer, August 28, 2009
    • 10 replies
    • 1.7k views
    • 
    • Guest
    • August 29, 2009

40. Segregated Accounts in DB Plan

    By Hoard1, September 1, 1999
    • 0 replies
    • 1.7k views
    • 
    • Hoard1
    • September 1, 1999

41. 412(i) plans subject to 415 for optional forms of benefit (e.g. lump s

    By Guest PC, September 29, 2000
    • 6 replies
    • 1.7k views
    • 
    • Guest
    • May 17, 2001

42. Loans from pension plan

    By Gary, November 1, 2005
    • 2 replies
    • 1.7k views
    • 
    • could be me maybe not
    • November 2, 2005

43. Fixed Factors to Convert Cash Balance Account Balance to Annuity

    By Guest CRC02, March 12, 2004
    • 1 reply
    • 1.7k views
    • 
    • MGB
    • March 12, 2004

44. Present Value of Future Salaries

    By ishi, March 18, 2004
    • 7 replies
    • 1.7k views
    • 
    • ishi
    • March 19, 2004

45. Can a 412i plan have a plan loan provision? DB Money Purchas Plans pla

    By Guest NPaleveda, April 7, 2001
    • 1 reply
    • 1.7k views
    • 
    • Guest
    • April 9, 2001

46. RMDs

    By John Feldt ERPA CPC QPA, March 20, 2018   

    • rmd
    • nonvested
    • (and 2 more)

      Tagged with:

      • rmd
      • nonvested
      • account balance method
      • lump sum
    • 5 replies
    • 1.7k views
    • 
    • John Feldt ERPA CPC QPA
    • March 22, 2018

47. ARPA 2024 Rates - Second Segment

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

48. 204(h) Notice Required

    By Just Me, October 30, 2007
    • 7 replies
    • 1.7k views
    • 
    • tymesup
    • November 1, 2007

49. 401(a)(26)-meaningful benefits

    By Guest lerieleech, February 20, 2007
    • 1 reply
    • 1.7k views
    • 
    • SoCalActuary
    • February 20, 2007

50. Commissions/"Fictitious salary"

    By JJD, November 29, 2001
    • 2 replies
    • 1.7k views
    • 
    • QDROphile
    • November 29, 2001