Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Brother Sister Relationship to Establish a DB Plan

   By Hoard1, December 30, 1999
   • 4 replies
   • 1.7k views
   • 
   • Guest
   • January 5, 2000

2. Plan sez actuarial equivalency uses mortality based on the 71GAM table

   By Gary, October 30, 2000
   • 4 replies
   • 1.9k views
   • 
   • david rigby
   • October 31, 2000

3. Includible Contributions and 2008/2009

   By AndyH, July 22, 2009
   • 4 replies
   • 996 views
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   • AndyH
   • July 23, 2009

4. PBGC Coverage to skirt 404

   By Young Curmudgeon, March 23, 2012
   • 4 replies
   • 1.4k views
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   • emmetttrudy
   • March 28, 2012

5. Fasb 35

   By abanky, May 21, 2002
   • 4 replies
   • 1.5k views
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   • abanky
   • May 21, 2002

6. Top 25 Restricted Employees

   By Guest Tad77, October 16, 2007
   • 4 replies
   • 1.6k views
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   • Mike Preston
   • October 16, 2007

7. Verifying Retirees are not Deceased

   By emmetttrudy, February 15, 2012
   • 4 replies
   • 1.4k views
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   • emmetttrudy
   • February 15, 2012

8. Paying lump sums after window expires

   By James, October 27, 2018
   • 4 replies
   • 913 views
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   • Todd Flessner
   • October 30, 2018

9. Frozen Accruals In a Floor-Offset Plan

   By Guest, February 15, 2001
   • 4 replies
   • 1.9k views
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   • Guest
   • July 18, 2002

10. Application of 411(d)(6) to compensation

    By Everett Moreland, May 16, 2003
    • 4 replies
    • 1.2k views
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    • Mike Preston
    • May 16, 2003

11. Up to 150% of Current Liability = Max Deductible Contribution?

    By tuni88, February 3, 2007
    • 4 replies
    • 1.9k views
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    • SoCalActuary
    • February 5, 2007

12. Maximum monthly benefit, Retirement age 55, as of 12/31/11

    By RayJJohnsonJr, March 26, 2012
    • 4 replies
    • 1k views
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    • RayJJohnsonJr
    • March 26, 2012

13. MRDs with in service provision

    By Sixpack, September 27, 2019   

    • eoy val--how to adjust ft
    • 4 replies
    • 1.2k views
    • 
    • david rigby
    • September 28, 2019

14. Gain/Loss:Immediate Gain Method

    By Guest Don N, January 7, 2000
    • 4 replies
    • 1.8k views
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    • John A
    • January 11, 2000

15. 1993 GAM Table -- help!

    By richard, November 22, 2000
    • 4 replies
    • 1.9k views
    • 
    • richard
    • December 6, 2000

16. DB/DC Top Heavy Minimum Benefit (Floor Offset and Comparability Analys

    By Guest, March 7, 2001
    • 4 replies
    • 2.8k views
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    • AndyH
    • March 15, 2001

17. Effect of Negative Liability

    By JButtrick, June 25, 2003
    • 4 replies
    • 1.6k views
    • 
    • flosfur
    • July 6, 2003

18. Looking for tables

    By Guest mparker2028, March 17, 2005
    • 4 replies
    • 2.1k views
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    • david rigby
    • March 17, 2005

19. Terminating a DB Plan to open a CB Plan

    By metsfan026, October 26, 2023
    • 4 replies
    • 869 views
    • 
    • Jakyasar
    • October 26, 2023

20. QDRO - Payment Prior to Earliest Retirement Age

    By Pension RC, August 8, 2013
    • 4 replies
    • 3.5k views
    • 
    • david rigby
    • August 8, 2013

21. MRD from defined benefit plan

    By Pension RC, November 7, 2013
    • 4 replies
    • 2.3k views
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    • Calavera
    • November 8, 2013

22. Penalties If Can't Fund Their Contributions

    By metsfan026, September 10, 2025
    • 4 replies
    • 2.1k views
    • 
    • metsfan026
    • September 11, 2025

23. Wages for Sole Proprietor

    By Blinky the 3-eyed Fish, December 31, 2003
    • 4 replies
    • 2.1k views
    • 
    • Blinky the 3-eyed Fish
    • January 5, 2004

24. 2008 Maximum Pension Deduction

    By Gary, March 26, 2008
    • 4 replies
    • 1.6k views
    • 
    • david rigby
    • March 27, 2008

25. PBGC Premium Alternative Method

    By Lou S., September 26, 2022
    • 4 replies
    • 1.1k views
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    • truphao
    • September 27, 2022

26. Frozen DB Plan - W2 Box 13

    By Guest notapensiongeek, January 9, 2007
    • 4 replies
    • 2.7k views
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    • david rigby
    • January 9, 2007

27. EOY Valuation and Plan Termination

    By Hojo, March 26, 2012
    • 4 replies
    • 2.3k views
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    • Guest
    • March 27, 2012

28. Allocation of Contribution

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

29. Change-in-Accounting Method ?

    By JAY21, July 21, 2004
    • 4 replies
    • 1.3k views
    • 
    • SoCalActuary
    • July 22, 2004

30. plan doc provider

    By Gary, March 26, 2012
    • 4 replies
    • 1.1k views
    • 
    • Gary
    • March 26, 2012

31. Top heavy minimum benefit - avg comp definition

    By Audrey, May 15, 2025
    • 4 replies
    • 1.6k views
    • 
    • Audrey
    • May 16, 2025

32. Top Heavy Testing Calculation

    By Guest Donkey Kong, June 4, 2001
    • 4 replies
    • 4.4k views
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    • AndyH
    • June 11, 2001

33. Top Heavy Plans

    By Guest joe22, November 1, 2005
    • 4 replies
    • 1.5k views
    • 
    • Guest
    • November 3, 2005

34. Top Heavy Minimums?

    By rcline46, July 26, 2006
    • 4 replies
    • 2.1k views
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    • saabraa
    • July 28, 2006

35. Vesting in CB plan

    By JanetM, March 1, 2007
    • 4 replies
    • 1.7k views
    • 
    • John Feldt ERPA CPC QPA
    • March 5, 2007

36. DB DC Combo

    By John Feldt ERPA CPC QPA, January 11, 2010
    • 4 replies
    • 2.2k views
    • 
    • Everett Moreland
    • January 13, 2010

37. 401(a)(4) Question

    By Guest raintrain19, January 3, 2014
    • 4 replies
    • 1.2k views
    • 
    • Rball4
    • January 8, 2014

38. PBGC coverage

    By Earl, February 21, 2014
    • 4 replies
    • 1.6k views
    • 
    • Earl
    • April 4, 2014

39. DB/Non-qualified Plan Design

    By kmciver, December 9, 2002
    • 4 replies
    • 1.9k views
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    • AndyH
    • December 13, 2002

40. Excise Tax on Termination of Cash Balance Plan

    By dmwe, December 8, 2009
    • 4 replies
    • 1.4k views
    • 
    • ScottR
    • December 9, 2009

41. University employee participates in ERISA 403(b) and also has self-emp

    By MR, November 22, 2000
    • 4 replies
    • 2.1k views
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    • AndyH
    • November 28, 2000

42. Solo 401(k) + Cash Balance for Schedule C

    By metsfan026, September 2, 2021
    • 4 replies
    • 750 views
    • 
    • CuseFan
    • September 2, 2021

43. cross tested cash balance assumptions

    By abanky, February 28, 2008
    • 4 replies
    • 1.3k views
    • 
    • Effen
    • February 28, 2008

44. non discrimination

    By Gary, June 13, 2012
    • 4 replies
    • 1.3k views
    • 
    • Gary
    • June 14, 2012

45. Average Compensation for High 3 Years

    By Guest JPitcl, January 20, 2000
    • 4 replies
    • 2.4k views
    • 
    • AdKu
    • October 29, 2015

46. Installment Payment Optional Form

    By Guest careful1, October 10, 2009
    • 4 replies
    • 1.7k views
    • 
    • Penman2006
    • October 14, 2009

47. 412(e) software

    By Guest CWM, June 14, 2012
    • 4 replies
    • 1.4k views
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    • Doghouse
    • June 14, 2012

48. Spouse Waiver - Spouse out of Country

    By Hojo, November 8, 2013
    • 4 replies
    • 1.5k views
    • 
    • Hojo
    • November 11, 2013

49. Death benefit as part of the funding target and recalculating quarterlies

    By Pension RC, May 30, 2014
    • 4 replies
    • 949 views
    • 
    • Pension RC
    • May 30, 2014

50. I have been receiving an abnormal amount of questions regarding Section 79 plans

    By SteveH, January 9, 2007
    • 4 replies
    • 2.3k views
    • 
    • Ron Snyder
    • June 12, 2007