Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Eoy Val and quarterly contributions

   By abanky, April 16, 2009
   • 4 replies
   • 1.2k views
   • 
   • abanky
   • April 16, 2009

2. 5500ez

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

3. Pension buyout lump-sum rolled over and under 59 1/2

   By Florida1, May 1, 2013
   • 4 replies
   • 1.5k views
   • 
   • masteff
   • May 9, 2013

4. Can a QRP be used to replace a QRP?

   By My Three Sons, June 30, 2022
   • 4 replies
   • 1.1k views
   • 
   • CuseFan
   • July 1, 2022

5. AFTAP Certifications - non calendar year plans

   By ConnieStorer, June 1, 2023
   • 4 replies
   • 2k views
   • 
   • bito'money
   • June 2, 2023

6. Non-sex discriminatory mortality tables

   By rocknrolls2, August 21, 2025
   • 4 replies
   • 4k views
   • 
   • david rigby
   • August 22, 2025

7. Prior salary & service for 415 limit

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

8. Restricted Plan Paid LS

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

9. Initial year double deduction

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

10. FAS 87 as modified by FAS 158 worksheets

    By mwyatt, January 18, 2008
    • 4 replies
    • 2k views
    • 
    • Guest
    • March 3, 2008

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

    By Guest sueczer, December 11, 2007
    • 4 replies
    • 1.1k views
    • 
    • Mike Preston
    • December 12, 2007

12. Required Minimum Distributions

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

13. PPA funding calculations

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

14. WRERA - Reliance on Prior Year AFTAP

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

15. Pre- Retirement Survivor Death benefits

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

16. Plan Termination, PPA and PBGC

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

17. Cash Balance %pay needs stable income ?

    By John J, March 25, 2017   

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

18. Plan Assets

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

19. Coming out of Full Funding

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

20. Joint & Survivor with 10-year Certain

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

21. Change in Actuary

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

22. Surviving Spouse Benefit

    By david rigby, November 14, 2001
    • 4 replies
    • 2.2k views
    • 
    • Guest
    • November 14, 2001

23. DC Contribution made to DB account

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

24. Terminating DB Plan - Divorced Participant in Pay Status

    By Wessex, October 12, 2023
    • 4 replies
    • 2.1k views
    • 
    • fmsinc
    • October 12, 2023

25. Cash balance plan optional forms

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

26. DB-DC aggregate testing & features

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

27. Involuntary Cashout; Is this workable?

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

28. 436 and cash balance

    By Guest JM123, November 3, 2009
    • 4 replies
    • 1.4k views
    • 
    • Guest
    • November 3, 2009

29. Ethical Dilemma

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

30. Fidelity Bond

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

31. 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

32. One day plan funding

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

33. Death Benefit

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

34. Amort Base for change in funding method

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

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

    By Gary, March 14, 2005
    • 4 replies
    • 1.4k views
    • 
    • Ron Snyder
    • March 16, 2005

36. PLan compensation

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

37. 415 Comp Limit

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

38. frozen target plan receives funds

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

39. Determine Mortality Table Used

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

40. Predecessor Employer

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

41. Impact of 436 restrictions on BERF testing

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

42. Presumed AFTAP<60%

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

43. Terminated Employee Entitled to excess assets?

    By Dougsbpc, August 15, 2024
    • 4 replies
    • 1.1k views
    • 
    • truphao
    • August 16, 2024

44. And yet another relative value question.

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

45. EGTRRA Restatement

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

46. 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

47. Determination letter filing deadline of January 1, 2004

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

48. Preparation of Form 5500

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

49. 415 application after plan freeze revisited

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

50. Variable Income DB Plans

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