Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Operational failure in a DB prototype?

   By QNPG, February 3, 2011
   • 5 replies
   • 1.2k views
   • 
   • QNPG
   • February 15, 2011

2. Excess Assets on Plan Termination

   By Dougsbpc, April 11, 2008
   • 5 replies
   • 3.6k views
   • 
   • Dougsbpc
   • April 12, 2008

3. Employee Contributions in Defined Benefit Plan

   By J. Bringhurst, May 9, 2014
   • 5 replies
   • 1.4k views
   • 
   • Calavera
   • May 13, 2014

4. Small underfunded plan--No PBGC Insurance

   By benniegirl, July 17, 2015
   • 5 replies
   • 1.6k views
   • 
   • david rigby
   • July 21, 2015

5. How to Correct Significantly Overfunded DB Plan With One Employee

   By egrodan, December 21, 2019
   • 5 replies
   • 3.2k views
   • 
   • Jakyasar
   • December 24, 2019

6. Birth rate probabilities

   By Guest, September 20, 2000
   • 5 replies
   • 1.5k views
   • 
   • Larry M
   • September 24, 2000

7. Permissibility of lump-sum and life annuity

   By YankeeFan, February 19, 2002
   • 5 replies
   • 1.9k views
   • 
   • AndyH
   • February 19, 2002

8. Moot Point?

   By Andy the Actuary, August 21, 2014
   • 5 replies
   • 1.3k views
   • 
   • My 2 cents
   • September 2, 2014

9. Missing Participant

   By 12AX7, November 1, 2007
   • 5 replies
   • 1.7k views
   • 
   • david rigby
   • November 2, 2007

10. Plan Term - Small Annuity Purchase

    By ndj2377, December 1, 2017
    • 5 replies
    • 1.8k views
    • 
    • MSC
    • December 6, 2017

11. Tax on reversions per Section 4980 -- Handling unallocated amounts until termination of a replacement plan

    By Draper55, December 29, 2020
    • 5 replies
    • 967 views
    • 
    • Dave Baker
    • December 31, 2020

12. RMD in year of distribution

    By Dougsbpc, August 24, 2018
    • 5 replies
    • 1.1k views
    • 
    • ESOP Guy
    • August 27, 2018

13. Annuity Contracts in 412i plans

    By Guest Mark Draa, March 23, 2004
    • 5 replies
    • 1.4k views
    • 
    • rcline46
    • March 25, 2004

14. Lump sum based on a GATT minus rate

    By dmb, March 24, 2015
    • 5 replies
    • 1.5k views
    • 
    • John Feldt ERPA CPC QPA
    • March 25, 2015

15. 415 Present Value Calculation

    By Guest Marino13, December 5, 2001
    • 5 replies
    • 2k views
    • 
    • david rigby
    • December 5, 2001

16. Mandatory Burning

    By Andy the Actuary, October 6, 2011
    • 5 replies
    • 1.5k views
    • 
    • dmb
    • October 10, 2011

17. Deduction Limits after PPA

    By Gary, October 28, 2008
    • 5 replies
    • 1.6k views
    • 
    • Guest
    • October 30, 2008

18. Plan termination with early retirement subsidy

    By AndyH, December 7, 2000
    • 5 replies
    • 2.2k views
    • 
    • AndyH
    • December 9, 2000

19. DB with old SEP

    By pompton, December 29, 2006
    • 5 replies
    • 1.3k views
    • 
    • saabraa
    • December 30, 2006

20. AFTAP Presumption Question

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

21. Underpayment question

    By fiona1, January 30, 2017
    • 5 replies
    • 1.8k views
    • 
    • Lou S.
    • January 30, 2017

22. Don't Squeeze the Payables!

    By Guest erisafried, March 17, 2003
    • 5 replies
    • 1.1k views
    • 
    • Mike Preston
    • March 28, 2003

23. Deductions and CL Interest 2006

    By SoCalActuary, September 13, 2006
    • 5 replies
    • 1.9k views
    • 
    • david rigby
    • September 19, 2006

24. PBGC Coverage

    By richard, August 24, 1999
    • 5 replies
    • 2.7k views
    • 
    • Guest
    • July 11, 2000

25. NRA 60

    By SSRRS, May 31, 2024
    • 5 replies
    • 742 views
    • 
    • CuseFan
    • June 3, 2024

26. Testing Issues In A DB/DCCombination

    By Guest merlin, March 17, 2003
    • 5 replies
    • 1.1k views
    • 
    • Guest
    • March 17, 2003

27. terminating plan - election form content and timing question

    By mariemonroe, February 6, 2009
    • 5 replies
    • 2k views
    • 
    • Effen
    • February 6, 2009

28. 436 model amendment

    By Zorro1k, April 13, 2016   

    • 436
    • model
    • (and 1 more)

      Tagged with:

      • 436
      • model
      • amendment
    • 5 replies
    • 1.5k views
    • 
    • My 2 cents
    • April 14, 2016

29. Transfer of Pension Surplus to DC Plan

    By SadieJane, October 5, 2023
    • 4 replies
    • 1.1k views
    • 
    • Bill Presson
    • October 6, 2023

30. Lump Sum distribution timing

    By Guest msheather, June 7, 2006
    • 4 replies
    • 2.3k views
    • 
    • Guest
    • June 8, 2006

31. DOL Field Auditor with Potential Conflict of Interest

    By Guest cc1898, July 10, 2007
    • 4 replies
    • 1.1k views
    • 
    • SoCalActuary
    • July 11, 2007

32. Defined Benefit Plan

    By Guest Buzzman, March 24, 2009
    • 4 replies
    • 1.1k views
    • 
    • Guest
    • March 25, 2009

33. Attachment to Schedule SB

    By mming, June 11, 2009
    • 4 replies
    • 2.3k views
    • 
    • carrots
    • June 11, 2009

34. Fun with Fringe....Or, a DB CB

    By Bri, August 27, 2018
    • 4 replies
    • 1.3k views
    • 
    • QP_Guy
    • August 28, 2018

35. Should Accrued Interest be included in actuarial asset?

    By Audrey, February 18
    • 4 replies
    • 931 views
    • 
    • Audrey
    • February 18

36. Actuarial Resources

    By WDIK, February 6, 2009
    • 4 replies
    • 1.2k views
    • 
    • AndyH
    • February 12, 2009

37. Plan Aggregation and timing of contributions

    By AndyH, January 27, 2010
    • 4 replies
    • 990 views
    • 
    • AndyH
    • February 5, 2010

38. How much information must be given

    By SSRRS, November 1, 2019
    • 4 replies
    • 812 views
    • 
    • SSRRS
    • November 12, 2019

39. Credited Service for 415 Purposes

    By CuseFan, March 9, 2023
    • 4 replies
    • 905 views
    • 
    • AndyH
    • March 14, 2023

40. Vesting at termination

    By ombskid, October 29, 2009
    • 4 replies
    • 2.3k views
    • 
    • ScottR
    • November 7, 2009

41. change in valuation date 2011

    By abanky, April 27, 2011
    • 4 replies
    • 984 views
    • 
    • abanky
    • May 2, 2011

42. Who is a participant for F5500 C/R

    By VeryOldMan, December 27, 2019
    • 4 replies
    • 869 views
    • 
    • Mike Preston
    • December 28, 2019

43. Non Discrimination Compliance

    By Gary, March 15, 2007
    • 4 replies
    • 1.7k views
    • 
    • Don Levit
    • March 29, 2007

44. Listed Transaction

    By Randy Watson, January 13, 2009
    • 4 replies
    • 1.1k views
    • 
    • Randy Watson
    • January 13, 2009

45. Allocation of portion of contribution to prior plan year

    By Calavera, September 6, 2022
    • 4 replies
    • 687 views
    • 
    • Calavera
    • September 6, 2022

46. Suspension of benefits

    By ALG, July 9, 2020
    • 4 replies
    • 863 views
    • 
    • Calavera
    • July 10, 2020

47. Accrued Benefit Sweetener Prior to Plan Freeze

    By LIBOR, June 22, 2004
    • 4 replies
    • 1.1k views
    • 
    • LIBOR
    • June 22, 2004

48. Non-bargained staff in a multiemployer plan.

    By mal, December 16, 2004
    • 4 replies
    • 1.8k views
    • 
    • SoCalActuary
    • December 16, 2004

49. Soft Frozen plan adding participants

    By Safeharbor29, May 26, 2015   

    • soft freeze
    • adding participants
    • 4 replies
    • 1.4k views
    • 
    • My 2 cents
    • May 28, 2015

50. DB Participant terminates with 800 hours of service

    By SSRRS, September 11, 2020
    • 4 replies
    • 743 views
    • 
    • Bill Presson
    • September 16, 2020