Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Amending valuation during audit

   By SSRRS, June 17
   • 20 replies
   • 1.6k views
   • 
   • SSRRS
   • July 10

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

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

3. 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

4. Another Settlement Accounting question (or two)

   By dmb, July 1, 2014   

   • Settlement
   • FAS
   • 2 replies
   • 1.6k views
   • 
   • david rigby
   • July 2, 2014

5. Plan Conversion, Compliance

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

6. Hybrid Plan Floor-Offset & Vesting under PPA2006

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

7. Disability benefits that comply with the ADEA

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

8. Plan withdrawals

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

9. Early ret window and lump sum interest rate

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

10. post 65 accruals

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

11. "air time"

    By joel, September 22, 2006
    • 3 replies
    • 1.6k views
    • 
    • Guest
    • September 22, 2006

12. Short Plan Yr & Ave. Comp.

    By Penman2006, August 11, 2006
    • 8 replies
    • 1.6k views
    • 
    • AndyH
    • August 15, 2006

13. Offset to Accd Ben due to withdrawal of EE Cont

    By Gary, July 17, 2002
    • 2 replies
    • 1.6k views
    • 
    • Gary
    • July 18, 2002

14. Cash Balance - IRC 430(h)(4)(B) leeway

    By carrots, March 10, 2009
    • 5 replies
    • 1.6k views
    • 
    • Blinky the 3-eyed Fish
    • March 13, 2009

15. Partnership Info Needed

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

16. Restructuring Plan(s)

    By flosfur, March 15, 2004
    • 3 replies
    • 1.6k views
    • 
    • AndyH
    • March 17, 2004

17. Cushion amount

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

18. 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

19. Floor Offset Plan

    By Dougsbpc, February 17, 2003
    • 2 replies
    • 1.6k views
    • 
    • Blinky the 3-eyed Fish
    • February 18, 2003

20. Deficit Reduction Contribution

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

21. 415 Dollar Limit

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

22. "nonincreasing annuity" requirement for Required Minimum Distributions under 401(a)(9)

    By Guest rtriche, April 7, 2004
    • 1 reply
    • 1.6k views
    • 
    • Guest
    • April 8, 2004

23. Merging an underfunded DB Plan.

    By Guest, November 28, 2000
    • 2 replies
    • 1.6k views
    • 
    • Kirk Maldonado
    • November 29, 2000

24. 436 Notice Required?

    By Penman2006, April 14, 2009
    • 6 replies
    • 1.6k views
    • 
    • tymesup
    • April 15, 2009

25. death benefit for unmarried participants

    By AndyH, May 27, 2003
    • 2 replies
    • 1.6k views
    • 
    • AndyH
    • May 28, 2003

26. Legality of Asset Transfer

    By Gary, October 7, 1999
    • 2 replies
    • 1.6k views
    • 
    • Guest
    • October 14, 1999

27. 415 dollar limit post 65

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

28. Average Annual Comp. - Change in Plan Year

    By smm, October 10, 2001
    • 1 reply
    • 1.6k views
    • 
    • david rigby
    • October 10, 2001

29. PPA Restatements for DB and CB Plans

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

30. Gender-neutral actuarial equivalence

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

31. 415 Limitations

    By Gary, May 7, 2008
    • 6 replies
    • 1.6k views
    • 
    • JAY21
    • May 8, 2008

32. CB Plans - How many?

    By Guest Brian Walsh, April 12, 2001
    • 3 replies
    • 1.6k views
    • 
    • IRC401
    • April 23, 2001

33. PPA funding calculations

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

34. PBGC coverage

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

35. Transfer assets from a 401(k) Plan to a DB Plan

    By emmetttrudy, September 15, 2009
    • 3 replies
    • 1.6k views
    • 
    • emmetttrudy
    • September 16, 2009

36. Bundled DB services

    By Guest Spock, December 12, 2009
    • 3 replies
    • 1.6k views
    • 
    • Guest
    • December 30, 2009

37. 401(a)(26)- meaningful benefits

    By Guest lerieleech, December 2, 2004
    • 2 replies
    • 1.6k views
    • 
    • Guest
    • December 2, 2004

38. Cash Balance Benefit Question

    By metsfan026, December 31, 2024
    • 6 replies
    • 1.6k views
    • 
    • Bri
    • December 31, 2024

39. Restorative Payments and Tax Deductibility

    By Chris123, January 28, 2020
    • 8 replies
    • 1.6k views
    • 
    • Mike Preston
    • February 27, 2020

40. Death Benefit paid from pension plan

    By Guest forum4, March 9, 2006
    • 1 reply
    • 1.6k views
    • 
    • david rigby
    • March 9, 2006

41. Overlap and plan year and fiscal year

    By Guest saeissler, October 27, 2005
    • 8 replies
    • 1.6k views
    • 
    • Blinky the 3-eyed Fish
    • November 2, 2005

42. Is This Still A Safe Harbor

    By Guest merlin, November 4, 2004
    • 7 replies
    • 1.6k views
    • 
    • AndyH
    • November 5, 2004

43. PBGC plan termination

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

44. 2nd year rmd amount

    By Draper55, January 21, 2014
    • 3 replies
    • 1.6k views
    • 
    • david rigby
    • January 23, 2014

45. Funky transaction

    By Gary, May 25, 2005
    • 7 replies
    • 1.6k views
    • 
    • mwyatt
    • May 27, 2005

46. Frozen CB Plan

    By David, April 3, 2008
    • 8 replies
    • 1.6k views
    • 
    • Guest
    • April 11, 2008

47. Can you force a Death benefit over $5,000 after age 62?

    By Guest eazycool, January 29, 2004
    • 3 replies
    • 1.6k views
    • 
    • Guest
    • February 3, 2004

48. 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

49. PBGC Policy Statement on Amended Filings

    By david rigby, December 27, 2011
    • 2 replies
    • 1.6k views
    • 
    • Mr. T
    • December 27, 2011

50. benefit accrual

    By Guest lip, April 17, 2008
    • 8 replies
    • 1.6k views
    • 
    • mwyatt
    • April 23, 2008