Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Allocation of portion of contribution to prior plan year

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

2. Suspension of benefits

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

3. Accrued Benefit Sweetener Prior to Plan Freeze

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

4. Non-bargained staff in a multiemployer plan.

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

5. 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

6. DB Participant terminates with 800 hours of service

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

7. Sample Normal Accrual Rate and Most Valuable Accrual Rate Calculation

   By AndyH, March 21, 2001
   • 4 replies
   • 4.6k views
   • 
   • AndyH
   • March 23, 2001

8. The old - do we need to do a Notice if no impact?

   By Effen, December 16, 2008
   • 4 replies
   • 1.1k views
   • 
   • Andy the Actuary
   • December 16, 2008

9. AFTAP after Technical Corrections bill

   By dmb, January 13, 2009
   • 4 replies
   • 1.1k views
   • 
   • Mike Preston
   • January 13, 2009

10. Can a pension plan’s funding be expressed as a percentage of the one participant’s salary?

    By Peter Gulia, July 15, 2010
    • 4 replies
    • 1.2k views
    • 
    • SoCalActuary
    • July 15, 2010

11. 92 year old family member receiving 415 limit as a J&S

    By tymesup, July 13, 2012
    • 4 replies
    • 1.1k views
    • 
    • tymesup
    • July 16, 2012

12. DB Cash Out Option

    By Guest BigBish, March 16, 2007
    • 4 replies
    • 1.8k views
    • 
    • david rigby
    • March 16, 2007

13. Final Contribution to a Cash Balance Plan

    By ac, May 15, 2014
    • 4 replies
    • 1.1k views
    • 
    • ac
    • May 16, 2014

14. Missing Employee Data

    By Randy Watson, October 29, 2008
    • 4 replies
    • 1.2k views
    • 
    • Guest
    • October 30, 2008

15. Adjusting 2008 contribution to 2010

    By Guest jmrodrig, March 25, 2010
    • 4 replies
    • 961 views
    • 
    • Mike Preston
    • March 25, 2010

16. Qualifying Employer Real Property Questions

    By ERISA-Bubs, July 6, 2017
    • 4 replies
    • 2.3k views
    • 
    • CuseFan
    • July 7, 2017

17. Returned Checks for Terminated Plan (Re: Form 5500)

    By metsfan026, October 12, 2025
    • 4 replies
    • 973 views
    • 
    • TheBoxMan
    • October 14, 2025

18. FASB-What triggers this to be required?

    By Guest erepper, March 11, 2005
    • 4 replies
    • 2k views
    • 
    • AndyH
    • March 11, 2005

19. S. 1783-Pension Bill, House version ?

    By JAY21, October 3, 2005
    • 4 replies
    • 1.7k views
    • 
    • jevd
    • October 5, 2005

20. Over Contribution

    By Guest PAUL DUGAN, December 7, 2007
    • 4 replies
    • 1k views
    • 
    • Mike Preston
    • December 7, 2007

21. Plan Amendments

    By Gary, October 1, 2009
    • 4 replies
    • 1.2k views
    • 
    • GMK
    • October 2, 2009

22. Funding T-H DB plans

    By Guest meggie, January 22, 2001
    • 4 replies
    • 1.6k views
    • 
    • Guest
    • January 23, 2001

23. Lump Sum implications of WIDE treasury-to-Corporate spread

    By Guest DBPension, April 15, 2009
    • 4 replies
    • 1.6k views
    • 
    • SoCalActuary
    • April 16, 2009

24. cash balance plans and AE

    By abanky, December 1, 2009
    • 4 replies
    • 1.1k views
    • 
    • FAPInJax
    • December 3, 2009

25. Establishing new plan for 2010

    By retbenser, March 31, 2011
    • 4 replies
    • 1.3k views
    • 
    • tymesup
    • April 1, 2011

26. Certain & Life benefit; change in beneficiary

    By roy819, May 23, 2019
    • 4 replies
    • 1.8k views
    • 
    • Fiona Miceli
    • July 9, 2019

27. Maybe a silly question about normal form

    By abanky, October 9, 2006
    • 4 replies
    • 1.6k views
    • 
    • abanky
    • October 9, 2006

28. RASD vs. ASD questions

    By benefitz, August 15, 2016
    • 4 replies
    • 3.5k views
    • 
    • SoCalActuary
    • August 17, 2016

29. One man Plan

    By Guest jfreeborn, December 8, 2010
    • 4 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • December 8, 2010

30. BOY val and freeze

    By ombskid, June 11, 2013
    • 4 replies
    • 2.8k views
    • 
    • david rigby
    • June 11, 2013

31. valuing plan freeze

    By Guest Kline28, October 25, 2002
    • 4 replies
    • 1.4k views
    • 
    • Blinky the 3-eyed Fish
    • October 25, 2002

32. Owner-only traditional DB Plan - Re-run valuation for less than 1,000 hours worked?

    By Moose, April 12, 2021
    • 4 replies
    • 966 views
    • 
    • Moose
    • April 15, 2021

33. CL Interest Rate Selection

    By Guest dmdoug, October 28, 2003
    • 4 replies
    • 1.4k views
    • 
    • david rigby
    • November 5, 2003

34. Vesting Upon Plan Termination

    By Guest Texas_Acty, February 15, 2006
    • 4 replies
    • 2.2k views
    • 
    • Guest
    • February 16, 2006

35. Joint and Survivor Annuities

    By Guest rhector12, August 4, 2011
    • 4 replies
    • 2.7k views
    • 
    • david rigby
    • August 4, 2011

36. Disability definition

    By Benefits to all, March 21, 2013
    • 4 replies
    • 1.8k views
    • 
    • tymesup
    • March 22, 2013

37. Fasb Disclosure rates (Moody's)

    By Guest lisbetf, June 2, 2003
    • 4 replies
    • 1.5k views
    • 
    • david rigby
    • June 4, 2003

38. Freeze Current DB Plan / Start 401k Plan

    By tuni88, March 25, 2009
    • 4 replies
    • 1.6k views
    • 
    • SoCalActuary
    • March 26, 2009

39. management company - PBGC coverage?

    By Belgarath, March 21, 2013
    • 4 replies
    • 1.1k views
    • 
    • Belgarath
    • March 22, 2013

40. Aggregating DB & DC plan for general test

    By Richard Anderson, September 8, 1999
    • 4 replies
    • 1.5k views
    • 
    • John A
    • October 12, 1999

41. DB Post Retirement Health Benefits

    By JAY21, September 15, 2006
    • 4 replies
    • 1.3k views
    • 
    • Don Levit
    • September 15, 2006

42. Which Plan Doc Applies

    By Guest jfreeborn, March 25, 2010
    • 4 replies
    • 1.1k views
    • 
    • david rigby
    • March 25, 2010

43. so confused about segment rates

    By truphao, February 14, 2024
    • 4 replies
    • 867 views
    • 
    • Jeff Hartmann
    • February 15, 2024

44. Model letter for requesting benefit estimate

    By Guest Excel, January 10, 2003
    • 4 replies
    • 6.7k views
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    • MGB
    • January 10, 2003

45. New DB Employees

    By Guest tintree173, December 20, 2005
    • 4 replies
    • 1.6k views
    • 
    • david rigby
    • December 21, 2005

46. DB Terminations

    By J. Bringhurst, October 10, 2006
    • 4 replies
    • 1.8k views
    • 
    • J. Bringhurst
    • October 24, 2006

47. Annual Funding Notices

    By AndyH, April 16, 2009
    • 4 replies
    • 1.3k views
    • 
    • SoCalActuary
    • April 16, 2009

48. Pension Plan With a Fixed Term - Automatic Disqualification?

    By Guest dolstein, June 12, 2013
    • 4 replies
    • 987 views
    • 
    • masteff
    • June 12, 2013

49. Ad hoc benefit increases for vested deferred participants

    By Guest, July 10, 2000
    • 4 replies
    • 2.1k views
    • 
    • Gary
    • July 24, 2000

50. Nondeductible Contribution

    By DavidO, August 12, 2024
    • 4 replies
    • 920 views
    • 
    • DavidO
    • August 12, 2024