Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Plan withdrawals

   By Gary, February 2, 2010
   • 9 replies
   • 1.6k views
   • 
   • Gary
   • February 3, 2010

2. Schedule C income

   By thepensionmaven, April 29, 2024
   • 4 replies
   • 1.6k views
   • 
   • CuseFan
   • April 30, 2024

3. Provisional Retirement

   By J Simmons, April 15, 2008
   • 2 replies
   • 1.6k views
   • 
   • david rigby
   • April 16, 2008

4. 415 dollar limit post 65

   By Draper55, February 13, 2018
   • 2 replies
   • 1.6k views
   • 
   • Draper55
   • February 14, 2018

5. 412(i) plans

   By dmb, October 7, 2002
   • 3 replies
   • 1.6k views
   • 
   • Belgarath
   • October 7, 2002

6. New Business New Plan

   By abanky, November 10, 2010
   • 14 replies
   • 1.6k views
   • 
   • abanky
   • November 12, 2010

7. Unsigned Plan Document - Schedule B

   By richard, January 31, 2001
   • 3 replies
   • 1.6k views
   • 
   • david rigby
   • February 1, 2001

8. 412(i)

   By Guest Julian, March 28, 2003
   • 0 replies
   • 1.6k views
   • 
   • Guest
   • March 28, 2003

9. Aggregation of Single with Multiemployer Plan

   By Dougsbpc, December 26, 2006
   • 2 replies
   • 1.6k views
   • 
   • Dougsbpc
   • January 17, 2007

10. Employees over age 70-1/2

    By richard, November 24, 1999
    • 1 reply
    • 1.6k views
    • 
    • IRC401
    • November 25, 1999

11. mass withdrawal liability

    By Guest tcroscut, August 22, 2006
    • 1 reply
    • 1.6k views
    • 
    • Effen
    • August 22, 2006

12. Lump Sums Under Contributory DB Plan

    By Guest Don N, March 5, 2000
    • 1 reply
    • 1.6k views
    • 
    • Guest
    • March 6, 2000

13. Reducing FSCOB to avoid next year quarterly

    By Guest RBlaine, December 29, 2008
    • 13 replies
    • 1.6k views
    • 
    • Andy the Actuary
    • March 2, 2009

14. A Strange Benefit Formula

    By Guest Max Power, December 3, 2003
    • 11 replies
    • 1.6k views
    • 
    • mwyatt
    • December 29, 2003

15. Maximum Accrued Benefit

    By Dougsbpc, March 26, 2010
    • 6 replies
    • 1.6k views
    • 
    • Effen
    • March 26, 2010

16. Life Expectancy on DB RMDs

    By Young Curmudgeon, September 20, 2013
    • 7 replies
    • 1.6k views
    • 
    • Effen
    • September 21, 2013

17. Disability benefits that comply with the ADEA

    By Everett Moreland, February 21, 2003
    • 1 reply
    • 1.6k views
    • 
    • Guest
    • March 7, 2003

18. Retirees allowed to change benefit election

    By ConnieStorer, March 4, 2014
    • 2 replies
    • 1.6k views
    • 
    • My 2 cents
    • March 4, 2014

19. Gender-neutral actuarial equivalence

    By richard, April 22, 1999
    • 0 replies
    • 1.6k views
    • 
    • richard
    • April 22, 1999

20. Present value of receivable contributions

    By Blinky the 3-eyed Fish, April 16, 2010
    • 8 replies
    • 1.6k views
    • 
    • tymesup
    • December 13, 2010

21. Pension repayment on rehire

    By Dr Joe, February 14, 2020   

    • pension repayment rehire
    • 4 replies
    • 1.6k views
    • 
    • Dr Joe
    • February 14, 2020

22. Disability table

    By david rigby, July 13, 2004
    • 3 replies
    • 1.6k views
    • 
    • david rigby
    • July 14, 2004

23. Over Funded, Single Member DB Plan

    By guestdelta, May 29, 2019
    • 8 replies
    • 1.6k views
    • 
    • AndyH
    • August 4, 2020

24. Plan Conversion, Compliance

    By Gary, May 3, 2005
    • 3 replies
    • 1.6k views
    • 
    • Guest
    • May 5, 2005

25. PBGC PREMIUMS PAID FROM PLAN ASSETS

    By Guest 91smithie, September 3, 2004
    • 1 reply
    • 1.6k views
    • 
    • Blinky the 3-eyed Fish
    • September 3, 2004

26. DB/DC carve out plans and top heavy minimums

    By Guest picwrc, October 11, 2005
    • 3 replies
    • 1.6k views
    • 
    • SoCalActuary
    • October 13, 2005

27. DB/DC Gateway, HCE Rate

    By John Feldt ERPA CPC QPA, December 21, 2009
    • 2 replies
    • 1.6k views
    • 
    • John Feldt ERPA CPC QPA
    • December 21, 2009

28. Payments from non-qualified plan should have been from qualified plan

    By Guest ircreader, April 27, 2004
    • 2 replies
    • 1.6k views
    • 
    • Guest
    • April 27, 2004

29. Why 83 GAM considered a current table.

    By Gary, December 9, 2000
    • 0 replies
    • 1.6k views
    • 
    • Gary
    • December 9, 2000

30. Segment rate calculator

    By SSRRS, May 2, 2025
    • 2 replies
    • 1.6k views
    • 
    • SSRRS
    • May 7, 2025

31. Hybrid Plan Floor-Offset & Vesting under PPA2006

    By Guest Reliant1, February 28, 2008
    • 1 reply
    • 1.6k views
    • 
    • SoCalActuary
    • February 28, 2008

32. Rate of Return calculation procedure

    By AndyH, May 6, 2010
    • 8 replies
    • 1.6k views
    • 
    • david rigby
    • May 7, 2010

33. Partnership Info Needed

    By Guest Don N, March 1, 2000
    • 5 replies
    • 1.6k views
    • 
    • Guest
    • March 14, 2000

34. Providing Top Heavy in the Cash Balance Plan

    By MLML, March 8, 2019
    • 6 replies
    • 1.6k views
    • 
    • AndyH
    • March 8, 2019

35. DB Plan Service Provider Fees

    By Andy the Actuary, May 12, 2012
    • 4 replies
    • 1.6k views
    • 
    • Belgarath
    • May 15, 2012

36. PBGC coverage

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

37. PPA Restatements for DB and CB Plans

    By msmith, April 10, 2018
    • 5 replies
    • 1.6k views
    • 
    • Lou S.
    • April 12, 2018

38. Division of pension due to divorce

    By Gary, July 6, 2002
    • 2 replies
    • 1.6k views
    • 
    • Mike Preston
    • July 8, 2002

39. Where to find info on pension plan's funding status

    By SMB, August 23, 2000
    • 2 replies
    • 1.6k views
    • 
    • Guest
    • August 24, 2000

40. Early ret window and lump sum interest rate

    By Gary, November 27, 2001
    • 3 replies
    • 1.6k views
    • 
    • david rigby
    • November 27, 2001

41. post 65 accruals

    By Guest Amy Erlbacher Anderson, March 10, 2000
    • 2 replies
    • 1.6k views
    • 
    • david rigby
    • March 11, 2000

42. Cushion amount

    By Guest skc, February 10, 2007
    • 0 replies
    • 1.6k views
    • 
    • Guest
    • February 10, 2007

43. Benefit Accrual after Back Pay Award-Maximum hours of service credited

    By Guest Jeff Kropp, July 6, 1999
    • 1 reply
    • 1.6k views
    • 
    • Guest
    • November 14, 2001

44. Deficit Reduction Contribution

    By Rolf Trautmann, April 11, 2003
    • 2 replies
    • 1.6k views
    • 
    • david rigby
    • April 11, 2003

45. NRD at age 65, full benefits for term vested at SSRA, reduced at 65

    By Gary, December 21, 2000
    • 0 replies
    • 1.6k views
    • 
    • Gary
    • December 21, 2000

46. Cash balance plan with owner/spouse as sole participants; must be 100% funded to take a distribution?

    By MGOAdmin, May 8, 2015   

    • Cash Balance
    • funding
    • (and 1 more)

      Tagged with:

      • Cash Balance
      • funding
      • distribution
    • 5 replies
    • 1.6k views
    • 
    • AndyH
    • May 13, 2015

47. 404(a)(7)

    By John Feldt ERPA CPC QPA, July 14, 2015   

    • 404(a)(7)
    • excise tax
    • (and 3 more)

      Tagged with:

      • 404(a)(7)
      • excise tax
      • nondeductible
      • DB/DC
      • deduction
    • 2 replies
    • 1.6k views
    • 
    • John Feldt ERPA CPC QPA
    • July 15, 2015

48. CASH BALANCE PLANS

    By Guest LOSTPENSION, September 2, 1999
    • 1 reply
    • 1.6k views
    • 
    • Guest
    • September 5, 1999

49. 415 Dollar Limit

    By Dougsbpc, March 28, 2006
    • 2 replies
    • 1.6k views
    • 
    • Ron Snyder
    • March 30, 2006

50. PBGC plan termination

    By Gary, February 13, 2007
    • 6 replies
    • 1.6k views
    • 
    • david rigby
    • February 13, 2007