Defined Benefit Plans, Including Cash Balance

7,173 topics in this forum

1. Accrued Benefit Calculation High 5 of last 10

   By emmetttrudy, September 21, 2010
   • 16 replies
   • 1.9k views
   • 
   • Andy the Actuary
   • September 24, 2010

2. Charlie Concept

   By Guest Jim Brennan, July 23, 1999
   • 3 replies
   • 2.5k views
   • 
   • Effen
   • September 23, 2010

3. SPD formula descriptions

   By John Feldt ERPA CPC QPA, July 12, 2010
   • 6 replies
   • 2.8k views
   • 
   • Guest
   • September 23, 2010

4. Elected funding relief

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

5. 415b 3-year average comp

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

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

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

7. Valuation Assets

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

8. pLAN LOANS

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

9. 415 lump sum

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

10. Owner-only DB plan to freeze

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

11. Changing annuity starting date

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

12. 5500ez

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

13. Plan termination IRS dl

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

14. 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

15. PBGC Premium Funding Target

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

16. Professional athlete

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

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

    By 401 Chaos, September 13, 2010
    • 3 replies
    • 5.6k views
    • 
    • 401 Chaos
    • September 14, 2010

18. Prefunding Balance elections

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

19. Bender Prototype Plan: Early Distribution

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

20. Schedule B or SB filing for Eligible Charity Plans

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

21. Investment purchase of restaurant

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

22. 415 application when lump summing deferred annuity

    By Andy the Actuary, December 23, 2009
    • 27 replies
    • 3.9k views
    • 
    • Andy the Actuary
    • September 7, 2010

23. Frozen DB

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

24. New RPA Benefit Restriction Break

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

25. Using Prefunding Balance to Reduce MRC

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

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

    By Dennis Povloski, July 18, 2005
    • 15 replies
    • 8.4k views
    • 
    • Guest
    • September 3, 2010

27. Overfunded Frozen DB Plan

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

28. PBGC termination - Notice of Plan Benefit

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

29. PBGC Premium Refunds

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

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

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

31. Amending Vals, 5500, PBGC

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

32. Calculation of Lump Sum

    By ac, August 31, 2010
    • 3 replies
    • 1.8k views
    • 
    • My 2 cents
    • September 1, 2010

33. AFNs and missed quarterlies

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

34. Voluntary Vs Deemed Waiver

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

35. 2010 AFTAP from 2009 EOY Val

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

36. 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

37. 20% Federal Income Tax Withholding

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

38. DB Annual Funding Valuations

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

39. One-person plan initial plan year

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

40. Unfreeze Plan

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

41. Frozen DB Plan (over-funded)

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

42. earned income and 401(k) deferrals

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

43. 5500 SF asset vs Schedule SB asset

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

44. When Would You Certify AFTAP?

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

45. 415 lump sum limit and several plans

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

46. Unpaid Minimum Required Contributions

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

47. Missing Participants

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

48. Airline Plans and PBGC

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

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

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

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

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