Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Elected funding relief

   By Effen, September 22, 2010
   • 1 reply
   • 950 views
   • 
   • Andy the Actuary
   • September 22, 2010

2. 415b 3-year average comp

   By Mister Met, September 17, 2010
   • 3 replies
   • 1.8k views
   • 
   • Mike Preston
   • September 21, 2010

3. DB and 403(b) aggregation for 401(b) testing

   By dmb, September 20, 2010
   • 7 replies
   • 2.3k views
   • 
   • AndyH
   • September 21, 2010

4. Valuation Assets

   By JBones, September 20, 2010
   • 3 replies
   • 1.1k views
   • 
   • JBones
   • September 20, 2010

5. pLAN LOANS

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

6. 415 lump sum

   By Mister Met, September 20, 2010
   • 1 reply
   • 1.1k views
   • 
   • Andy the Actuary
   • September 20, 2010

7. Owner-only DB plan to freeze

   By John Feldt ERPA CPC QPA, September 17, 2010
   • 3 replies
   • 1.6k views
   • 
   • Belgarath
   • September 20, 2010

8. Changing annuity starting date

   By Guest ERRRISA, September 14, 2010
   • 2 replies
   • 2.3k views
   • 
   • My 2 cents
   • September 17, 2010

9. 5500ez

   By Gary, September 15, 2010
   • 4 replies
   • 1.3k views
   • 
   • FAPInJax
   • September 17, 2010

10. Plan termination IRS dl

    By Gary, September 8, 2010
    • 5 replies
    • 2.1k views
    • 
    • Guest
    • September 15, 2010

11. Funding Target and Target Normal Cost in Frozen DB Plan

    By JBones, September 11, 2010
    • 15 replies
    • 5.1k views
    • 
    • Andy the Actuary
    • September 15, 2010

12. PBGC Premium Funding Target

    By Andy the Actuary, September 15, 2010
    • 2 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • September 15, 2010

13. Professional athlete

    By LIBERTYKID, September 14, 2010
    • 2 replies
    • 1.7k views
    • 
    • mwyatt
    • September 15, 2010

14. Crediting Benefit Service / Vesting Service Earned Prior to Plan Entry

    By 401 Chaos, September 13, 2010
    • 3 replies
    • 5.5k views
    • 
    • 401 Chaos
    • September 14, 2010

15. Prefunding Balance elections

    By My 2 cents, September 13, 2010
    • 0 replies
    • 2.6k views
    • 
    • My 2 cents
    • September 13, 2010

16. Bender Prototype Plan: Early Distribution

    By Guest jfreeborn, September 9, 2010
    • 1 reply
    • 958 views
    • 
    • Andy the Actuary
    • September 9, 2010

17. Schedule B or SB filing for Eligible Charity Plans

    By dmb, September 8, 2010
    • 0 replies
    • 1.1k views
    • 
    • dmb
    • September 8, 2010

18. Investment purchase of restaurant

    By Gary, August 11, 2010
    • 10 replies
    • 1.7k views
    • 
    • SoCalActuary
    • September 7, 2010

19. 415 application when lump summing deferred annuity

    By Andy the Actuary, December 23, 2009
    • 27 replies
    • 3.8k views
    • 
    • Andy the Actuary
    • September 7, 2010

20. Frozen DB

    By thepensionmaven, September 4, 2010
    • 5 replies
    • 1.4k views
    • 
    • chc93
    • September 7, 2010

21. New RPA Benefit Restriction Break

    By Dougsbpc, September 5, 2010
    • 0 replies
    • 878 views
    • 
    • Dougsbpc
    • September 5, 2010

22. Using Prefunding Balance to Reduce MRC

    By emmetttrudy, September 3, 2010
    • 5 replies
    • 1.5k views
    • 
    • emmetttrudy
    • September 3, 2010

23. Restricted Distribution under 1.401(a)(4)-5(b) to HCE

    By Dennis Povloski, July 18, 2005
    • 15 replies
    • 8.3k views
    • 
    • Guest
    • September 3, 2010

24. Overfunded Frozen DB Plan

    By Doghouse, September 1, 2010
    • 2 replies
    • 1.7k views
    • 
    • JAY21
    • September 2, 2010

25. PBGC termination - Notice of Plan Benefit

    By Dinosaur, September 2, 2010
    • 0 replies
    • 1.7k views
    • 
    • Dinosaur
    • September 2, 2010

26. PBGC Premium Refunds

    By nancy, August 19, 2010
    • 6 replies
    • 2k views
    • 
    • nancy
    • September 1, 2010

27. Cash Balance Plan and Cross Tested 401(k)

    By Guest mcw, August 31, 2010
    • 6 replies
    • 2.7k views
    • 
    • Tom Poje
    • September 1, 2010

28. Amending Vals, 5500, PBGC

    By Penman2006, August 31, 2010
    • 3 replies
    • 1.1k views
    • 
    • Penman2006
    • September 1, 2010

29. Calculation of Lump Sum

    By ac, August 31, 2010
    • 3 replies
    • 1.7k views
    • 
    • My 2 cents
    • September 1, 2010

30. AFNs and missed quarterlies

    By Effen, August 31, 2010
    • 1 reply
    • 1.2k views
    • 
    • AndyH
    • August 31, 2010

31. Voluntary Vs Deemed Waiver

    By Guest DBStudentAct, August 30, 2010
    • 1 reply
    • 1.5k views
    • 
    • My 2 cents
    • August 30, 2010

32. 2010 AFTAP from 2009 EOY Val

    By Guest Jcarolan, August 27, 2010
    • 1 reply
    • 881 views
    • 
    • Effen
    • August 30, 2010

33. Use of "safety valve" provision of §1.401(a)(4)-3(C)(3) with respect to the general test for nondiscrimination in amount of benefits

    By gle318612, August 30, 2010
    • 0 replies
    • 1.1k views
    • 
    • gle318612
    • August 30, 2010

34. 20% Federal Income Tax Withholding

    By Andy the Actuary, August 19, 2010
    • 1 reply
    • 1.4k views
    • 
    • Bird
    • August 27, 2010

35. DB Annual Funding Valuations

    By JAY21, August 26, 2010
    • 1 reply
    • 1.1k views
    • 
    • Mike Preston
    • August 26, 2010

36. One-person plan initial plan year

    By emmetttrudy, August 25, 2010
    • 6 replies
    • 1.3k views
    • 
    • David MacLennan
    • August 26, 2010

37. Unfreeze Plan

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

38. Frozen DB Plan (over-funded)

    By Guest naveen, August 23, 2010
    • 5 replies
    • 1.6k views
    • 
    • Blinky the 3-eyed Fish
    • August 26, 2010

39. earned income and 401(k) deferrals

    By Draper55, August 26, 2010
    • 1 reply
    • 1.1k views
    • 
    • Blinky the 3-eyed Fish
    • August 26, 2010

40. 5500 SF asset vs Schedule SB asset

    By retbenser, August 25, 2010
    • 1 reply
    • 1.6k views
    • 
    • My 2 cents
    • August 25, 2010

41. When Would You Certify AFTAP?

    By Andy the Actuary, August 24, 2010
    • 0 replies
    • 950 views
    • 
    • Andy the Actuary
    • August 24, 2010

42. 415 lump sum limit and several plans

    By abanky, August 24, 2010
    • 2 replies
    • 879 views
    • 
    • abanky
    • August 24, 2010

43. Unpaid Minimum Required Contributions

    By emmetttrudy, August 23, 2010
    • 1 reply
    • 1k views
    • 
    • Guest
    • August 24, 2010

44. Missing Participants

    By BTG, August 23, 2010
    • 0 replies
    • 1.4k views
    • 
    • BTG
    • August 23, 2010

45. Airline Plans and PBGC

    By Guest jfreeborn, August 20, 2010
    • 0 replies
    • 768 views
    • 
    • Guest
    • August 20, 2010

46. Cash Balance, EOY Val, MQCs, SB line 19c

    By carrots, August 12, 2010
    • 9 replies
    • 1.5k views
    • 
    • Mike Preston
    • August 19, 2010

47. Cash Balance Plan - Fixed Interest Credit & Meaningful Benefits

    By Guest mcw, August 16, 2010
    • 11 replies
    • 1.7k views
    • 
    • Mike Preston
    • August 18, 2010

48. Treatment of Life Insurance Premiums Under PPA

    By Guest s.c.semler, August 16, 2010
    • 3 replies
    • 1.1k views
    • 
    • FAPInJax
    • August 18, 2010

49. Multiple Formulas in DB Plan

    By JAY21, August 11, 2010
    • 2 replies
    • 1.1k views
    • 
    • Mike Preston
    • August 18, 2010

50. Archived DOl Opinion Letters

    By Guest jfreeborn, August 12, 2010
    • 1 reply
    • 5.1k views
    • 
    • Mike Preston
    • August 18, 2010