Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Plan Termination

   By Gary, March 29, 2007
   • 1 reply
   • 1.7k views
   • 
   • SoCalActuary
   • March 29, 2007

2. $150,000 Penalty

   By SSRRS, September 24, 2021
   • 7 replies
   • 1.7k views
   • 
   • flowersarenice
   • September 29, 2021

3. HCE exception for 401(a)(26)?

   By Guest FredReilly, December 28, 2000
   • 4 replies
   • 1.7k views
   • 
   • Guest
   • January 1, 2001

4. ASPA Meeting - Anything of consequence?

   By mwyatt, November 2, 2004
   • 8 replies
   • 1.7k views
   • 
   • Archimage
   • November 3, 2004

5. Frozen DB Plans -- EGTRRA rules

   By davef, July 17, 2001
   • 1 reply
   • 1.7k views
   • 
   • Guest
   • July 18, 2001

6. Retroactive Increases to Reflect EGTRRA Pay Cap

   By Guest Doug Goelz, May 20, 2002
   • 1 reply
   • 1.7k views
   • 
   • Guest
   • May 22, 2002

7. DB versus DC statistics

   By Guest Ken Newhouse, January 4, 2000
   • 3 replies
   • 1.7k views
   • 
   • Guest
   • January 13, 2000

8. Combined 415 limit with less than 10 years of participation.

   By Guest Roman, January 26, 2000
   • 5 replies
   • 1.7k views
   • 
   • Chester
   • January 28, 2000

9. 415 $ limit at age 55

   By Guest Doogie61, December 30, 2009
   • 5 replies
   • 1.7k views
   • 
   • Mike Preston
   • January 5, 2010

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

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

11. Eliminate lump sum benefit?

    By Guest KOCH, May 13, 2003
    • 2 replies
    • 1.7k views
    • 
    • Guest
    • May 16, 2003

12. employee contributions in a DB plan

    By Guest lisbetf, October 30, 2002
    • 4 replies
    • 1.7k views
    • 
    • mwyatt
    • December 18, 2002

13. Electronic Filing

    By Gary, July 22, 2008
    • 7 replies
    • 1.7k views
    • 
    • chc93
    • August 19, 2008

14. Cash Balance Plan Uniformity Requirements

    By Guest HarveyC, March 14, 2002
    • 2 replies
    • 1.7k views
    • 
    • Guest
    • March 15, 2002

15. Definitely Determinable Benefit Requirement and Use of Surplus

    By Guest dolstein, June 12, 2013
    • 3 replies
    • 1.7k views
    • 
    • Hojo
    • June 12, 2013

16. Vesting after plan merger

    By nancy, March 7, 2001
    • 2 replies
    • 1.7k views
    • 
    • QDROphile
    • March 7, 2001

17. Grandfathered benefit

    By JBones, June 2, 2011
    • 3 replies
    • 1.7k views
    • 
    • david rigby
    • June 2, 2011

18. AFTAP

    By Blinky the 3-eyed Fish, February 11, 2008
    • 9 replies
    • 1.7k views
    • 
    • Guest
    • February 14, 2008

19. Violation of SH mid-year change rules? Adding a 2013 DB plan, DC SH already in place

    By justanotheradmin, December 6, 2013   

    • Safe harbor
    • combination plan
    • (and 1 more)

      Tagged with:

      • Safe harbor
      • combination plan
      • mid-year change
    • 4 replies
    • 1.7k views
    • 
    • justanotheradmin
    • December 9, 2013

20. Actuarial equivalency

    By Guest ABC, June 11, 2012
    • 6 replies
    • 1.7k views
    • 
    • Guest
    • June 15, 2012

21. Help for a newbie

    By Guest Biggie, March 3, 2008
    • 8 replies
    • 1.7k views
    • 
    • Guest
    • March 5, 2008

22. QOSA on a QPSA?

    By EBECatty, February 5, 2016
    • 3 replies
    • 1.7k views
    • 
    • Effen
    • February 8, 2016

23. Prior DB plan offset

    By Jakyasar, April 8, 2025
    • 7 replies
    • 1.7k views
    • 
    • Jakyasar
    • April 10, 2025

24. Reversion of nondeductible contribution

    By Guest saeissler, June 2, 2006
    • 4 replies
    • 1.7k views
    • 
    • Guest
    • June 5, 2006

25. Reversion????

    By Guest, August 16, 1999
    • 1 reply
    • 1.7k views
    • 
    • Lorraine Dorsa
    • August 20, 1999

26. Coverage Test - RPT or ABT

    By emmetttrudy, April 20, 2012
    • 4 replies
    • 1.7k views
    • 
    • SoCalActuary
    • April 20, 2012

27. 415e

    By Guest billy bong, October 9, 2001
    • 3 replies
    • 1.7k views
    • 
    • david rigby
    • October 9, 2001

28. Allocation of Contribution

    By Pension RC, February 20, 2014
    • 4 replies
    • 1.7k views
    • 
    • Calavera
    • February 20, 2014

29. Contributory DB Plan and Demutualization Proceeds?

    By Guest azbenefits, August 4, 2004
    • 3 replies
    • 1.7k views
    • 
    • KJohnson
    • August 9, 2004

30. 415 DB limit

    By Gary, July 18, 2005
    • 1 reply
    • 1.7k views
    • 
    • flosfur
    • July 19, 2005

31. Self-Employment - Earned Income for Pension plan

    By flosfur, March 19, 2008
    • 1 reply
    • 1.7k views
    • 
    • J Simmons
    • March 20, 2008

32. Eligible Charity Plans

    By dmb, August 4, 2010
    • 1 reply
    • 1.7k views
    • 
    • Guest
    • August 4, 2010

33. Change Benefit Election

    By Cloudy, January 28, 2014
    • 4 replies
    • 1.7k views
    • 
    • My 2 cents
    • January 29, 2014

34. pLAN LOANS

    By Gary, September 18, 2010
    • 4 replies
    • 1.7k views
    • 
    • Gary
    • September 20, 2010

35. Jan 10 Funding Segment Rates

    By mwyatt, January 13, 2010
    • 7 replies
    • 1.7k views
    • 
    • david rigby
    • January 14, 2010

36. Deferral Past NRA

    By Guest shaul, June 1, 2009
    • 3 replies
    • 1.7k views
    • 
    • Effen
    • June 1, 2009

37. DB for 1 person S Corp

    By thepensionmaven, July 9, 2019
    • 11 replies
    • 1.7k views
    • 
    • Calavera
    • July 12, 2019

38. Vesting Schedule Amendment

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

39. 401(a)(17) limit if FAE using monthly average

    By Guest Mike Spickard, May 26, 2004
    • 1 reply
    • 1.7k views
    • 
    • Guest
    • May 27, 2004

40. Service Credits to an employee with no wages

    By flosfur, February 1, 2005
    • 8 replies
    • 1.7k views
    • 
    • WDIK
    • February 7, 2005

41. DB/DC combo plan

    By dmb, March 1, 2003
    • 2 replies
    • 1.7k views
    • 
    • AndyH
    • March 3, 2003

42. RPA liability

    By FAPInJax, October 4, 2005
    • 1 reply
    • 1.7k views
    • 
    • david rigby
    • October 4, 2005

43. Sale of Life Insurance

    By AndyH, March 20, 2007
    • 7 replies
    • 1.7k views
    • 
    • AndyH
    • March 23, 2007

44. Late 401(k0 Contributions

    By Guest mich823, December 13, 2001
    • 3 replies
    • 1.7k views
    • 
    • Guest
    • January 7, 2002

45. 2010 Gray Book Question

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

46. One Plan > $250,000 But Other Plan Is Not. Form 5500 Required for Other Plan?

    By Stash026, October 6, 2017
    • 4 replies
    • 1.7k views
    • 
    • CuseFan
    • October 6, 2017

47. Minimum deduction for terminating plan

    By flosfur, August 4, 2004
    • 10 replies
    • 1.7k views
    • 
    • AndyH
    • August 6, 2004

48. Mortality Table update?

    By david rigby, May 16, 2014
    • 2 replies
    • 1.7k views
    • 
    • Effen
    • May 17, 2014

49. Average Retirement Age

    By Dawn Hafner, August 31, 2000
    • 1 reply
    • 1.7k views
    • 
    • rcline46
    • September 1, 2000

50. Funding Cost attributable to individual participant

    By flosfur, February 26, 2004
    • 12 replies
    • 1.7k views
    • 
    • Mike Preston
    • March 1, 2004