Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Prior salary & service for 415 limit

   By ScottR, November 24, 2008
   • 4 replies
   • 1.3k views
   • 
   • David MacLennan
   • December 3, 2008

2. Restricted Plan Paid LS

   By Penman2006, January 14, 2009
   • 4 replies
   • 1.1k views
   • 
   • Andy the Actuary
   • January 15, 2009

3. Initial year double deduction

   By PowerCPA, October 18, 2018
   • 4 replies
   • 715 views
   • 
   • C. B. Zeller
   • October 20, 2018

4. FAS 87 as modified by FAS 158 worksheets

   By mwyatt, January 18, 2008
   • 4 replies
   • 1.9k views
   • 
   • Guest
   • March 3, 2008

5. Deduction of 150% UCL, amendment in effect 2 yrs

   By Guest sueczer, December 11, 2007
   • 4 replies
   • 1k views
   • 
   • Mike Preston
   • December 12, 2007

6. Required Minimum Distributions

   By Andy the Actuary, January 7, 2011
   • 4 replies
   • 1.1k views
   • 
   • Andy the Actuary
   • January 7, 2011

7. PPA funding calculations

   By flosfur, February 10, 2009
   • 4 replies
   • 1.6k views
   • 
   • Mike Preston
   • February 12, 2009

8. WRERA - Reliance on Prior Year AFTAP

   By emmetttrudy, November 2, 2009
   • 4 replies
   • 1.3k views
   • 
   • Blinky the 3-eyed Fish
   • November 9, 2009

9. Pre- Retirement Survivor Death benefits

   By Guest smug, April 26, 2010
   • 4 replies
   • 2.5k views
   • 
   • Guest
   • May 3, 2010

10. Plan Termination, PPA and PBGC

    By rcline46, December 28, 2011
    • 4 replies
    • 1.2k views
    • 
    • david rigby
    • December 28, 2011

11. Cash Balance %pay needs stable income ?

    By John J, March 25, 2017   

    • cash balance stable db
    • 4 replies
    • 684 views
    • 
    • John Feldt ERPA CPC QPA
    • March 30, 2017

12. Plan Assets

    By Gary, November 25, 2008
    • 4 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • November 25, 2008

13. Coming out of Full Funding

    By Guest guppy, July 15, 2003
    • 4 replies
    • 1.1k views
    • 
    • Guest
    • July 15, 2003

14. Joint & Survivor with 10-year Certain

    By JAY21, March 26, 2010
    • 4 replies
    • 2.9k views
    • 
    • david rigby
    • March 27, 2010

15. Change in Actuary

    By Guest mo, October 22, 1999
    • 4 replies
    • 1.7k views
    • 
    • Larry M
    • October 23, 1999

16. Surviving Spouse Benefit

    By david rigby, November 14, 2001
    • 4 replies
    • 2.1k views
    • 
    • Guest
    • November 14, 2001

17. DC Contribution made to DB account

    By SSRRS, October 18, 2018
    • 4 replies
    • 1.1k views
    • 
    • SSRRS
    • October 22, 2018

18. Terminating DB Plan - Divorced Participant in Pay Status

    By Wessex, October 12, 2023
    • 4 replies
    • 1.9k views
    • 
    • fmsinc
    • October 12, 2023

19. Cash balance plan optional forms

    By CLE Pension, February 19, 2021
    • 4 replies
    • 1.1k views
    • 
    • Effen
    • February 20, 2021

20. DB-DC aggregate testing & features

    By JAY21, August 31, 2004
    • 4 replies
    • 1.4k views
    • 
    • AndyH
    • September 1, 2004

21. Involuntary Cashout; Is this workable?

    By AndyH, March 4, 2009
    • 4 replies
    • 1.2k views
    • 
    • Belgarath
    • March 4, 2009

22. 436 and cash balance

    By Guest JM123, November 3, 2009
    • 4 replies
    • 1.3k views
    • 
    • Guest
    • November 3, 2009

23. Ethical Dilemma

    By LIBOR, March 22, 2001
    • 4 replies
    • 1.7k views
    • 
    • AndyH
    • March 26, 2001

24. Fidelity Bond

    By jkdoll2, January 15, 2009
    • 4 replies
    • 4.4k views
    • 
    • mwyatt
    • January 16, 2009

25. Required payments for terminated participant past NRA who dies before

    By Guest Ted H Munice, October 26, 2000
    • 4 replies
    • 1.6k views
    • 
    • Alonzo
    • October 26, 2000

26. One day plan funding

    By SoCalActuary, January 4, 2013
    • 4 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • August 30, 2013

27. Death Benefit

    By nancy, August 4, 2003
    • 4 replies
    • 1.9k views
    • 
    • AndyH
    • August 5, 2003

28. Amort Base for change in funding method

    By Gary, May 13, 2004
    • 4 replies
    • 1.1k views
    • 
    • david rigby
    • May 13, 2004

29. Looking for opinion on a non-pension actuarial request

    By Gary, March 14, 2005
    • 4 replies
    • 1.3k views
    • 
    • Ron Snyder
    • March 16, 2005

30. PLan compensation

    By Gary, April 4, 2005
    • 4 replies
    • 1.9k views
    • 
    • Kirk Maldonado
    • April 8, 2005

31. 415 Comp Limit

    By Pension RC, July 30, 2013
    • 4 replies
    • 1.7k views
    • 
    • david rigby
    • July 30, 2013

32. frozen target plan receives funds

    By Guest shronesz, January 4, 2001
    • 4 replies
    • 1.5k views
    • 
    • AndyH
    • January 6, 2001

33. Determine Mortality Table Used

    By mctoe, September 2, 2018
    • 4 replies
    • 679 views
    • 
    • mctoe
    • September 28, 2018

34. Predecessor Employer

    By flosfur, February 10, 2003
    • 4 replies
    • 2.6k views
    • 
    • David MacLennan
    • February 13, 2003

35. Impact of 436 restrictions on BERF testing

    By ak2ary, February 21, 2008
    • 4 replies
    • 1.2k views
    • 
    • ak2ary
    • February 26, 2008

36. Presumed AFTAP<60%

    By Dougsbpc, June 21, 2010
    • 4 replies
    • 1.9k views
    • 
    • Andy the Actuary
    • June 22, 2010

37. Terminated Employee Entitled to excess assets?

    By Dougsbpc, August 15, 2024
    • 4 replies
    • 972 views
    • 
    • truphao
    • August 16, 2024

38. And yet another relative value question.

    By Guest GMP, October 7, 2008
    • 4 replies
    • 1.2k views
    • 
    • Guest
    • October 9, 2008

39. EGTRRA Restatement

    By retbenser, July 19, 2012
    • 4 replies
    • 1.4k views
    • 
    • frizzyguy
    • August 9, 2012

40. 415(b)(1)(B) calculation for 76 year old

    By Guest Victoria Pelletiere, September 19, 2002
    • 4 replies
    • 1.5k views
    • 
    • Guest
    • September 19, 2002

41. Determination letter filing deadline of January 1, 2004

    By Guest Powers, December 8, 2003
    • 4 replies
    • 970 views
    • 
    • Guest
    • December 8, 2003

42. Preparation of Form 5500

    By Gary, February 21, 2008
    • 4 replies
    • 1.1k views
    • 
    • SoCalActuary
    • February 23, 2008

43. 415 application after plan freeze revisited

    By Gary, June 30, 2011
    • 4 replies
    • 3.4k views
    • 
    • Guest
    • July 13, 2011

44. Variable Income DB Plans

    By PKB2055, March 21, 2023
    • 4 replies
    • 738 views
    • 
    • PKB2055
    • April 19, 2023

45. Over funded DB

    By Guest charcoal89, August 4, 2003
    • 4 replies
    • 1.2k views
    • 
    • Guest
    • August 7, 2003

46. Personal check used for funding corporate DB

    By Guest Nineteen, February 6, 2004
    • 4 replies
    • 1k views
    • 
    • GBurns
    • February 6, 2004

47. Asset Smoothing Methods

    By david rigby, October 8, 2001
    • 4 replies
    • 2k views
    • 
    • GBurns
    • October 13, 2001

48. new DB plan funding

    By Guest basilb, October 12, 2007
    • 4 replies
    • 1.1k views
    • 
    • ak2ary
    • October 13, 2007

49. Safe Harbor 401(k) and DB Plan

    By Dougsbpc, February 22, 2008
    • 4 replies
    • 2.1k views
    • 
    • AndyH
    • February 23, 2008

50. Schedule B

    By Guest Jaynie, August 15, 2007
    • 4 replies
    • 1.3k views
    • 
    • david rigby
    • August 16, 2007