Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Lack of Birth Certificate

   By Guest SueJ, October 23, 2002
   • 5 replies
   • 1.8k views
   • 
   • Mary Kay Foss
   • November 1, 2002

2. Restricted HCE distributions-Any suggestions?

   By AndyH, March 20, 2001
   • 5 replies
   • 2k views
   • 
   • Guest
   • March 22, 2001

3. Excess Asset reversion

   By QNPG, May 17, 2011
   • 5 replies
   • 5k views
   • 
   • QNPG
   • May 17, 2011

4. How to handle forgery claims with banks

   By Guest Nautical, August 26, 2004
   • 5 replies
   • 2k views
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   • mbozek
   • September 8, 2004

5. PBGC Coverage - Affiliated Service Group

   By Effen, February 1, 2013
   • 5 replies
   • 1.5k views
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   • Effen
   • February 3, 2013

6. Operational failure in a DB prototype?

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

7. Excess Assets on Plan Termination

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

8. Employee Contributions in Defined Benefit Plan

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

9. Small underfunded plan--No PBGC Insurance

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

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

    By egrodan, December 21, 2019
    • 5 replies
    • 3.3k views
    • 
    • Jakyasar
    • December 24, 2019

11. Birth rate probabilities

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

12. Permissibility of lump-sum and life annuity

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

13. Moot Point?

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

14. Missing Participant

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

15. Plan Term - Small Annuity Purchase

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

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

    By Draper55, December 29, 2020
    • 5 replies
    • 1k views
    • 
    • Dave Baker
    • December 31, 2020

17. RMD in year of distribution

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

18. Annuity Contracts in 412i plans

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

19. 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

20. 415 Present Value Calculation

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

21. Advantage to signing new CB plan by 12/31 over retroactively signing by tax deadline?

    By TPApril, December 8, 2025
    • 5 replies
    • 433 views
    • 
    • Lou S.
    • December 18, 2025

22. Mandatory Burning

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

23. Deduction Limits after PPA

    By Gary, October 28, 2008
    • 5 replies
    • 1.7k views
    • 
    • Guest
    • October 30, 2008

24. Plan termination with early retirement subsidy

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

25. DB with old SEP

    By pompton, December 29, 2006
    • 5 replies
    • 1.4k views
    • 
    • saabraa
    • December 30, 2006

26. AFTAP Presumption Question

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

27. Underpayment question

    By fiona1, January 30, 2017
    • 5 replies
    • 1.9k views
    • 
    • Lou S.
    • January 30, 2017

28. Don't Squeeze the Payables!

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

29. Deductions and CL Interest 2006

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

30. PBGC Coverage

    By richard, August 24, 1999
    • 5 replies
    • 2.8k views
    • 
    • Guest
    • July 11, 2000

31. NRA 60

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

32. Testing Issues In A DB/DCCombination

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

33. terminating plan - election form content and timing question

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

34. 436 model amendment

    By Zorro1k, April 13, 2016   

    • 436
    • model
    • (and 1 more)

      Tagged with:

      • 436
      • model
      • amendment
    • 5 replies
    • 1.6k views
    • 
    • My 2 cents
    • April 14, 2016

35. Transfer of Pension Surplus to DC Plan

    By SadieJane, October 5, 2023
    • 4 replies
    • 1.2k views
    • 
    • Bill Presson
    • October 6, 2023

36. Lump Sum distribution timing

    By Guest msheather, June 7, 2006
    • 4 replies
    • 2.4k views
    • 
    • Guest
    • June 8, 2006

37. DOL Field Auditor with Potential Conflict of Interest

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

38. Defined Benefit Plan

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

39. Attachment to Schedule SB

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

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

    By Bri, August 27, 2018
    • 4 replies
    • 1.4k views
    • 
    • QP_Guy
    • August 28, 2018

41. Should Accrued Interest be included in actuarial asset?

    By Audrey, February 18, 2025
    • 4 replies
    • 1k views
    • 
    • Audrey
    • February 18, 2025

42. Actuarial Resources

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

43. Plan Aggregation and timing of contributions

    By AndyH, January 27, 2010
    • 4 replies
    • 1k views
    • 
    • AndyH
    • February 5, 2010

44. How much information must be given

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

45. Credited Service for 415 Purposes

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

46. Vesting at termination

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

47. change in valuation date 2011

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

48. Who is a participant for F5500 C/R

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

49. Non Discrimination Compliance

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

50. Listed Transaction

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