Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. FASB valuation method

   By FAPInJax, March 25, 2002
   • 4 replies
   • 2k views
   • 
   • MGB
   • March 26, 2002

2. underfunded one-man db plans

   By Guest jig, May 18, 2003
   • 4 replies
   • 1.8k views
   • 
   • mwyatt
   • May 19, 2003

3. Happy Days Are Here Again

   By Andy the Actuary, September 11, 2012
   • 4 replies
   • 1.3k views
   • 
   • david rigby
   • September 11, 2012

4. What to do about DB plans? A Not-for-Profit Corp is acquiring 2 other Not-For-Profit facilities, one is a County facility.

   By katieinny, September 24, 2013   

   • Can we refuse the DB plans?
   • 4 replies
   • 1k views
   • 
   • katieinny
   • September 25, 2013

5. Sch SB PartIV, Line 18 - nondeductible contributions

   By justanotheradmin, February 29, 2024
   • 4 replies
   • 994 views
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   • C. B. Zeller
   • March 1, 2024

6. Online source for 2008 Plan AFTAPs ?

   By Guest DBPension, March 31, 2009
   • 4 replies
   • 1.4k views
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   • Effen
   • April 2, 2009

7. 412(e) conversion

   By Draper55, April 12, 2019
   • 4 replies
   • 1.2k views
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   • Draper55
   • April 25, 2019

8. Late late quarterlies

   By Blinky the 3-eyed Fish, August 18, 2008
   • 4 replies
   • 1.7k views
   • 
   • Blinky the 3-eyed Fish
   • August 18, 2008

9. 2009 AFTAPs

   By dmb, September 16, 2009
   • 4 replies
   • 1.1k views
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   • dmb
   • September 17, 2009

10. Top 25 lump sum restrictions under 1.401(a)(4)-5(b)(3)

    By Guest MJ1, January 17, 2011
    • 4 replies
    • 2.9k views
    • 
    • Guest
    • January 18, 2011

11. 133 1/3% accrual rule

    By ishi, February 17, 2012
    • 4 replies
    • 2.9k views
    • 
    • Mike Preston
    • December 14, 2016

12. Restricted Distributions to HCEs

    By JAY21, February 21, 2013   

    • What if there are no NHCEs
    • 4 replies
    • 1.8k views
    • 
    • Mike Preston
    • February 25, 2013

13. Last Day of Employment Requirement for CBP Accrual

    By Jimmy Slones, October 30, 2024
    • 4 replies
    • 974 views
    • 
    • CuseFan
    • November 4, 2024

14. How do you find an old mortality table?

    By pbarrett, May 19, 2003
    • 4 replies
    • 1.8k views
    • 
    • pbarrett
    • May 19, 2003

15. When 436 Benefits Restrictions Lifted

    By Andy the Actuary, May 25, 2009
    • 4 replies
    • 1.7k views
    • 
    • tymesup
    • May 29, 2009

16. PBGC coverage required?

    By gregburst, June 25, 2013
    • 4 replies
    • 2.5k views
    • 
    • tymesup
    • June 28, 2013

17. cash balance accrued benefit at NRA

    By Draper55, March 3, 2022
    • 4 replies
    • 1.1k views
    • 
    • Effen
    • March 7, 2022

18. actuarial assumed rates or return and discount rates @12/31/01

    By Guest Bill Drimel, December 12, 2001
    • 4 replies
    • 2.3k views
    • 
    • MGB
    • August 26, 2003

19. Form 5330 - Excess Contributions

    By emmetttrudy, July 26, 2010
    • 4 replies
    • 2.1k views
    • 
    • My 2 cents
    • July 26, 2010

20. DB Outsourcing

    By seatpa, February 17, 2012
    • 4 replies
    • 1.3k views
    • 
    • Effen
    • February 18, 2012

21. QPSA and QOSA

    By PensionPro, March 7
    • 4 replies
    • 1.1k views
    • 
    • fmsinc
    • March 8

22. Undeducted Contributions Upon Plan Termination

    By Guest DCquestioner, September 17, 2008
    • 4 replies
    • 1.4k views
    • 
    • Guest
    • September 17, 2008

23. Partial plan termination plan still existing 6 years later

    By SSRRS, July 22, 2022
    • 4 replies
    • 683 views
    • 
    • SSRRS
    • August 3, 2022

24. top heavy contribution CB & PS

    By abanky, October 13, 2008
    • 4 replies
    • 1.8k views
    • 
    • Guest
    • October 18, 2008

25. Approved Vesting Schedule

    By Stash026, October 2, 2019
    • 4 replies
    • 938 views
    • 
    • SoCalActuary
    • October 2, 2019

26. The IRS vs. DB "Normal Retirement Age"

    By Guest dory, November 1, 2002
    • 4 replies
    • 1.6k views
    • 
    • AndyH
    • November 1, 2002

27. DB Top Heavy offset by DC balance

    By Blinky the 3-eyed Fish, March 26, 2007
    • 4 replies
    • 1.4k views
    • 
    • Belgarath
    • March 27, 2007

28. Applying Benefit Service Limit Across Multiple Formulas

    By CuseFan, December 28, 2018
    • 4 replies
    • 419 views
    • 
    • Mike Preston
    • January 3, 2019

29. Benefitting determination

    By FAPInJax, March 29, 2004
    • 4 replies
    • 1k views
    • 
    • AndyH
    • March 30, 2004

30. Notice Requirements?

    By Guest fcdeacy, February 24, 2006
    • 4 replies
    • 2.1k views
    • 
    • Locust
    • February 27, 2006

31. Terminating one person Non-PBGC DB Plan

    By AdKu, September 7, 2016   

    • Terminating one person Non-PB
    • 4 replies
    • 1.3k views
    • 
    • AdKu
    • September 8, 2016

32. Can one file 5500-EZ before SB is signed?

    By Jakyasar, October 1, 2022
    • 4 replies
    • 1k views
    • 
    • C. B. Zeller
    • October 5, 2022

33. FAS #87 & #132

    By flosfur, June 30, 2005
    • 4 replies
    • 2k views
    • 
    • Guest
    • July 6, 2005

34. MAP 21 Interest Rates

    By mwyatt, August 2, 2012
    • 4 replies
    • 1.5k views
    • 
    • Effen
    • August 2, 2012

35. Plan Never Made Distribution

    By JRG, March 9, 2010
    • 4 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • March 10, 2010

36. Death Benefit calculation

    By Guest DBStudentAct, February 18, 2011
    • 4 replies
    • 2.4k views
    • 
    • david rigby
    • February 21, 2011

37. DB deduction, stream of conscience....

    By Bri, May 3, 2021
    • 4 replies
    • 1.1k views
    • 
    • Bri
    • May 6, 2021

38. 204(h) Notice Requirement

    By metsfan026, July 27, 2022
    • 4 replies
    • 2.3k views
    • 
    • CuseFan
    • July 28, 2022

39. missed contributions

    By Guest Ray Goetz, November 12, 1998
    • 4 replies
    • 2.9k views
    • 
    • Lorraine Dorsa
    • November 13, 1998

40. Does anyone know what the IRS position on how low a plan sponsor can s

    By Guest Frank Berrodin, February 25, 2000
    • 4 replies
    • 1.5k views
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    • Everett Moreland
    • February 28, 2000

41. DB Plan & Affiliated Service Group

    By JAY21, December 12, 2006
    • 4 replies
    • 1.4k views
    • 
    • Belgarath
    • December 14, 2006

42. Distribution of 415(b)(4) de minimis $10,000 benefit

    By Guest saeissler, April 23, 2007
    • 4 replies
    • 2.9k views
    • 
    • David MacLennan
    • April 25, 2007

43. AFTAP H_LL - NEED HELP UNDERSTANDING

    By HarleyBabe, March 28, 2008
    • 4 replies
    • 1.6k views
    • 
    • HarleyBabe
    • March 31, 2008

44. 412(e) Plans

    By jkdoll2, May 5, 2010
    • 4 replies
    • 2.4k views
    • 
    • AndyH
    • May 6, 2010

45. GA Terminal Funding Vehicles

    By Tinman, October 28, 2014
    • 4 replies
    • 1.8k views
    • 
    • My 2 cents
    • October 29, 2014

46. Cash Balance Plan Design - New Account for Rehired Participants?

    By Übernerd, October 24, 2012
    • 4 replies
    • 1.3k views
    • 
    • Übernerd
    • October 24, 2012

47. Annuities as Investments - Plan Funding

    By Rob P, February 25, 2013
    • 4 replies
    • 1.1k views
    • 
    • david rigby
    • February 25, 2013

48. DB Plan Termination

    By Guest le190, October 6, 1999
    • 4 replies
    • 1.5k views
    • 
    • david rigby
    • March 1, 2000

49. Withholding for Local Taxation (market practice)

    By ERISA25, March 4, 2024
    • 4 replies
    • 813 views
    • 
    • Paul I
    • March 5, 2024

50. Service with Unrelated Employer

    By Just Me, October 18, 2007
    • 4 replies
    • 2.1k views
    • 
    • Belgarath
    • October 22, 2007