Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. GA Terminal Funding Vehicles

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

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

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

3. Annuities as Investments - Plan Funding

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

4. DB Plan Termination

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

5. Withholding for Local Taxation (market practice)

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

6. Service with Unrelated Employer

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

7. Lump Sum basis for small db plan

   By Guest Linda B, October 14, 2008
   • 4 replies
   • 1.2k views
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   • mwyatt
   • October 15, 2008

8. Different benefit statements for different ees?

   By David MacLennan, August 9, 2003
   • 4 replies
   • 1.1k views
   • 
   • Everett Moreland
   • August 10, 2003

9. Cash Balance Funding Whipsaw

   By JAY21, December 3, 2008
   • 4 replies
   • 1.9k views
   • 
   • Blinky the 3-eyed Fish
   • December 5, 2008

10. Brain Cramp part 2: 436 restrictions

    By Guest cbclark, October 25, 2012
    • 4 replies
    • 1.3k views
    • 
    • Guest
    • October 26, 2012

11. Significant Increase in Plan Assets

    By Guest lifeweb, March 1, 2000
    • 4 replies
    • 1.4k views
    • 
    • richard
    • March 1, 2000

12. discount rate and projected earnings assumption

    By RayJJohnsonJr, October 19, 2007
    • 4 replies
    • 2k views
    • 
    • AndyH
    • October 19, 2007

13. actuarial increases for deferred vested participants

    By Guest actuary billybarooh, December 25, 2014   

    • late ret
    • 4 replies
    • 2.9k views
    • 
    • Calavera
    • December 29, 2014

14. will 417e table affect lump sum payment from DB plan

    By Bob, April 29, 2024
    • 4 replies
    • 1.5k views
    • 
    • Effen
    • April 30, 2024

15. JSL PLan

    By Guest Doogie61, December 10, 2009
    • 4 replies
    • 1.1k views
    • 
    • Guest
    • December 11, 2009

16. First Year Valuation - At-Risk?

    By emmetttrudy, March 28, 2012
    • 4 replies
    • 1.4k views
    • 
    • frizzyguy
    • March 28, 2012

17. Schedule C income

    By thepensionmaven, April 29, 2024
    • 4 replies
    • 1.7k views
    • 
    • CuseFan
    • April 30, 2024

18. 412(e)3 plans

    By Guest jim williams, August 18, 2011
    • 4 replies
    • 1.5k views
    • 
    • ETA Consulting LLC
    • August 19, 2011

19. Who Becomes 100% Vested At Plan Termination

    By metsfan026, July 28, 2022
    • 4 replies
    • 4k views
    • 
    • AndyH
    • August 2, 2022

20. Schedule B attachments-labelling

    By AndyH, May 15, 2001
    • 4 replies
    • 1.8k views
    • 
    • Guest
    • May 1, 2002

21. AFTAP elections

    By AndyH, June 25, 2008
    • 4 replies
    • 2k views
    • 
    • tymesup
    • June 25, 2008

22. Terminate a CB Plan and Set Up Another One Right Away

    By emmetttrudy, October 25, 2012
    • 4 replies
    • 1.5k views
    • 
    • AndyH
    • October 30, 2012

23. Top Heavy Cash Balance Plan

    By Guest pension222, July 22, 2003
    • 4 replies
    • 1.9k views
    • 
    • Guest
    • July 24, 2003

24. PBGC Form 10 Waiver

    By AndyH, June 19, 2012
    • 4 replies
    • 2k views
    • 
    • AndyH
    • June 19, 2012

25. 5500-SF Prep/Filing

    By Cloudy, October 1, 2020
    • 4 replies
    • 1.3k views
    • 
    • Effen
    • December 30, 2020

26. § 415(b)(3)'s Confluence with § 416 Accruals

    By Kent Allard, September 20, 2025   

    • 415
    • 416
    • (and 2 more)

      Tagged with:

      • 415
      • 416
      • top-heavy
      • benefit accrual
    • 4 replies
    • 1.9k views
    • 
    • Kent Allard
    • October 4, 2025

27. Funding Waiver

    By Guest John Nelson, September 9, 2004
    • 4 replies
    • 1.5k views
    • 
    • SoCalActuary
    • September 12, 2004

28. Delayed effective date of regs.

    By Guest GMP, January 31, 2008
    • 4 replies
    • 1.3k views
    • 
    • JAY21
    • February 4, 2008

29. New DB Plan with Jan 2 - Jan 1 Plan Year?

    By David MacLennan, November 5, 2001
    • 4 replies
    • 1.4k views
    • 
    • david rigby
    • November 6, 2001

30. Segment Rate Estimate

    By Effen, May 24, 2007
    • 4 replies
    • 1.3k views
    • 
    • Effen
    • May 26, 2007

31. Range Certification

    By Andy the Actuary, March 11, 2009
    • 4 replies
    • 4.4k views
    • 
    • Andy the Actuary
    • March 12, 2009

32. Cash Balance coversion

    By Guest Quacka, September 18, 2011
    • 4 replies
    • 1.4k views
    • 
    • david rigby
    • September 19, 2011

33. Employer

    By Kitty, July 1, 2013
    • 4 replies
    • 1.3k views
    • 
    • masteff
    • July 3, 2013

34. Disqualified Entity

    By DMcGovern, January 10, 2014
    • 4 replies
    • 1.3k views
    • 
    • DMcGovern
    • January 10, 2014

35. PBGC Form 500 filing timing

    By Richard Anderson, January 12, 2007
    • 4 replies
    • 3k views
    • 
    • John Feldt ERPA CPC QPA
    • January 16, 2007

36. Excess Contributions

    By visionaryinsight, September 18, 2018
    • 4 replies
    • 725 views
    • 
    • PensionPro
    • September 18, 2018

37. Multiemployer pensin plan withdrawals

    By Guest lisbetf, August 29, 2003
    • 4 replies
    • 1.9k views
    • 
    • mbozek
    • August 30, 2003

38. RMD in Cash Balance plans

    By SoCalActuary, December 13, 2006
    • 4 replies
    • 9.4k views
    • 
    • John Feldt ERPA CPC QPA
    • September 1, 2011

39. Failure to suspend benefit payments

    By Young Curmudgeon, January 31, 2008
    • 4 replies
    • 2.2k views
    • 
    • Guest
    • February 1, 2008

40. Lump Sum Death Benefit Rollover-able?

    By tuni88, September 18, 2009
    • 4 replies
    • 1.8k views
    • 
    • SoCalActuary
    • September 24, 2009

41. In-Service Distributions - Related Rollover from a DB Plan

    By Towanda, November 7, 2018
    • 4 replies
    • 1.1k views
    • 
    • Towanda
    • November 7, 2018

42. Deduction under 404(g)(2)

    By WDIK, November 12, 2004
    • 4 replies
    • 1.5k views
    • 
    • WDIK
    • November 12, 2004

43. FAS LTROR assumption

    By AndyH, March 10, 2010
    • 4 replies
    • 1.4k views
    • 
    • AndyH
    • March 11, 2010

44. Earned Income

    By nancy, October 1, 2013
    • 4 replies
    • 1.4k views
    • 
    • John Feldt ERPA CPC QPA
    • October 3, 2013

45. PBGC Coverage

    By flosfur, August 29, 2003
    • 4 replies
    • 2.9k views
    • 
    • flosfur
    • September 1, 2003

46. Funding issues among others

    By dmb, September 9, 2004
    • 4 replies
    • 1.9k views
    • 
    • david rigby
    • September 9, 2004

47. CB Offset

    By Cloudy, September 13, 2016
    • 4 replies
    • 1.2k views
    • 
    • Cloudy
    • September 14, 2016

48. RMD for one participant plan

    By Dougsbpc, January 1, 2018
    • 4 replies
    • 807 views
    • 
    • CuseFan
    • January 2, 2018

49. Does this post-age-65 accrual formula seem legal to you?

    By Gary, December 12, 1998
    • 4 replies
    • 1.8k views
    • 
    • Guest
    • July 31, 2000

50. 412(i) Plans

    By Guest merlin, January 8, 2002
    • 4 replies
    • 1.7k views
    • 
    • Guest
    • January 9, 2002