Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Reportable Event - Misse Quarterly Contributions

   By Andy the Actuary, June 22, 2009
   • 4 replies
   • 1.3k views
   • 
   • david rigby
   • June 23, 2009

2. Target normal cost

   By FAPInJax, September 16, 2009
   • 4 replies
   • 2.1k views
   • 
   • Mike Preston
   • September 16, 2009

3. effect of 12/31 on fiscal year for startup plan

   By TPApril, December 7, 2012
   • 4 replies
   • 1.3k views
   • 
   • Calavera
   • December 10, 2012

4. Expense loads in funding

   By FAPInJax, November 1, 2005
   • 4 replies
   • 1.9k views
   • 
   • SoCalActuary
   • November 3, 2005

5. Migration question

   By Guest DWoodard, December 1, 2005
   • 4 replies
   • 1.4k views
   • 
   • AndyH
   • December 2, 2005

6. DB interest rates changing from Treas rates to Bond rates

   By Lori H, April 24, 2009
   • 4 replies
   • 948 views
   • 
   • Lori H
   • April 27, 2009

7. FASB valuation method

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

8. underfunded one-man db plans

   By Guest jig, May 18, 2003
   • 4 replies
   • 1.9k views
   • 
   • mwyatt
   • May 19, 2003

9. Happy Days Are Here Again

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

10. 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

11. Sch SB PartIV, Line 18 - nondeductible contributions

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

12. Online source for 2008 Plan AFTAPs ?

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

13. 412(e) conversion

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

14. Late late quarterlies

    By Blinky the 3-eyed Fish, August 18, 2008
    • 4 replies
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • August 18, 2008

15. 2009 AFTAPs

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

16. 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

17. 133 1/3% accrual rule

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

18. 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

19. Last Day of Employment Requirement for CBP Accrual

    By Jimmy Slones, October 30, 2024
    • 4 replies
    • 1k views
    • 
    • CuseFan
    • November 4, 2024

20. How do you find an old mortality table?

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

21. When 436 Benefits Restrictions Lifted

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

22. PBGC coverage required?

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

23. cash balance accrued benefit at NRA

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

24. 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

25. Form 5330 - Excess Contributions

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

26. DB Outsourcing

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

27. QPSA and QOSA

    By PensionPro, March 7, 2025
    • 4 replies
    • 1.2k views
    • 
    • fmsinc
    • March 8, 2025

28. Undeducted Contributions Upon Plan Termination

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

29. Partial plan termination plan still existing 6 years later

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

30. top heavy contribution CB & PS

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

31. Approved Vesting Schedule

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

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

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

33. 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

34. Applying Benefit Service Limit Across Multiple Formulas

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

35. Benefitting determination

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

36. Notice Requirements?

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

37. 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

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

    By Jakyasar, October 1, 2022
    • 4 replies
    • 1.1k views
    • 
    • C. B. Zeller
    • October 5, 2022

39. FAS #87 & #132

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

40. MAP 21 Interest Rates

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

41. Plan Never Made Distribution

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

42. Death Benefit calculation

    By Guest DBStudentAct, February 18, 2011
    • 4 replies
    • 2.5k views
    • 
    • david rigby
    • February 21, 2011

43. DB deduction, stream of conscience....

    By Bri, May 3, 2021
    • 4 replies
    • 1.2k views
    • 
    • Bri
    • May 6, 2021

44. 204(h) Notice Requirement

    By metsfan026, July 27, 2022
    • 4 replies
    • 2.4k views
    • 
    • CuseFan
    • July 28, 2022

45. missed contributions

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

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

    By Guest Frank Berrodin, February 25, 2000
    • 4 replies
    • 1.6k views
    • 
    • Everett Moreland
    • February 28, 2000

47. DB Plan & Affiliated Service Group

    By JAY21, December 12, 2006
    • 4 replies
    • 1.5k views
    • 
    • Belgarath
    • December 14, 2006

48. 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

49. AFTAP H_LL - NEED HELP UNDERSTANDING

    By HarleyBabe, March 28, 2008
    • 4 replies
    • 1.7k views
    • 
    • HarleyBabe
    • March 31, 2008

50. 412(e) Plans

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