Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. benefit accrual

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

2. Has Seventh District Court of Appeals ruled on ERISA preemption of post-distribution lawsuits?

   By pwitt, April 17, 2024
   • 11 replies
   • 1.6k views
   • 
   • Peter Gulia
   • April 21, 2024

3. DB/DC Aggregate Testing

   By JRN, September 22, 2007
   • 2 replies
   • 1.6k views
   • 
   • JRN
   • September 24, 2007

4. 412(i) Plans and 50% Annuity and 50% Life Insurance Mix

   By Guest Edward McElroy, October 18, 2005
   • 3 replies
   • 1.6k views
   • 
   • FAPInJax
   • October 19, 2005

5. Top-Heavy for HCE in combo plan?

   By drakecohen, October 28, 2021
   • 5 replies
   • 1.6k views
   • 
   • C. B. Zeller
   • November 3, 2021

6. PBGC premium required when spinoff occurs

   By Guest meggie, September 26, 2002
   • 0 replies
   • 1.6k views
   • 
   • Guest
   • September 26, 2002

7. 2nd year rmd amount

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

8. DB Plan Rollover

   By waid10, April 20, 2007
   • 3 replies
   • 1.6k views
   • 
   • masteff
   • April 20, 2007

9. Does the annual compensation limit (currently set at $170,000) mention

   By Guest, October 24, 2000
   • 3 replies
   • 1.6k views
   • 
   • Guest
   • October 25, 2000

10. AFTAP and Restrictions on benefit withdrawals

    By Guest Carol Caruthers, April 23, 2008
    • 1 reply
    • 1.6k views
    • 
    • ak2ary
    • April 23, 2008

11. Non-taxable contributions in the 1099R/EPCRS correction

    By With Appreciation...., January 2, 2019
    • 9 replies
    • 1.6k views
    • 
    • Larry Starr
    • January 4, 2019

12. Post-NRA Actuarial Increases

    By Guest Jayco, September 26, 2008
    • 3 replies
    • 1.6k views
    • 
    • mwyatt
    • September 29, 2008

13. DB Investment Policy Statements

    By Guest MikeAIGFA, March 25, 2009
    • 3 replies
    • 1.6k views
    • 
    • Guest
    • April 2, 2009

14. Increasing plan benefit formula

    By Guest Deflector, August 14, 2009
    • 3 replies
    • 1.6k views
    • 
    • david rigby
    • August 18, 2009

15. DB/DC combo testing issue-avoiding the Gateway

    By AndyH, February 22, 2005
    • 4 replies
    • 1.6k views
    • 
    • Tom Poje
    • February 25, 2005

16. Help Interpreting LR Increase

    By mwyatt, June 7, 2005
    • 12 replies
    • 1.6k views
    • 
    • Blinky the 3-eyed Fish
    • June 8, 2005

17. Schedule SB questions

    By dmb, October 5, 2010
    • 6 replies
    • 1.6k views
    • 
    • david rigby
    • October 5, 2010

18. Refusal to Cooperate with RMD

    By mal, September 25, 2012
    • 4 replies
    • 1.6k views
    • 
    • SoCalActuary
    • September 26, 2012

19. Top heavy question

    By AndyH, November 20, 2009
    • 6 replies
    • 1.6k views
    • 
    • AndyH
    • November 23, 2009

20. DB Deduction

    By pbarrett, July 31, 2003
    • 4 replies
    • 1.6k views
    • 
    • Kirk Maldonado
    • August 8, 2005

21. part time employee excluded from plan

    By Gary, March 17, 2003
    • 5 replies
    • 1.6k views
    • 
    • Gary
    • March 19, 2003

22. Calendar year data election for HCE

    By Guest OHH, February 6, 2004
    • 1 reply
    • 1.6k views
    • 
    • Mike Preston
    • February 6, 2004

23. If lump sum lowers AFTAP below 80%?

    By Guest GMP, February 13, 2013
    • 4 replies
    • 1.6k views
    • 
    • david rigby
    • February 13, 2013

24. Curtailment

    By Mister Met, January 6, 2012
    • 1 reply
    • 1.6k views
    • 
    • quinnfield
    • January 6, 2012

25. COLA Ends on Plan Termination?

    By John314, February 26, 2024   

    • cola
    • defined benefit
    • (and 1 more)

      Tagged with:

      • cola
      • defined benefit
      • plan termination
    • 7 replies
    • 1.6k views
    • 
    • AndyH
    • March 12, 2024

26. Conversion from Final Average Pay Plan to Career Average Pay Plan

    By Guest t936, May 11, 2005
    • 2 replies
    • 1.6k views
    • 
    • david rigby
    • May 25, 2005

27. Datair Question

    By Guest guppy, August 13, 2003
    • 7 replies
    • 1.6k views
    • 
    • David
    • August 14, 2003

28. 10% Limitation

    By Luis Miguel, July 8, 2005
    • 3 replies
    • 1.6k views
    • 
    • Luis Miguel
    • July 12, 2005

29. Frozen Top Heavy DB Plans

    By Guest LBBarr, January 19, 2001
    • 2 replies
    • 1.6k views
    • 
    • Guest
    • January 25, 2001

30. In a FAE DB plan, is an incapacity type of retirement an "unpredictable contingent event benefit" and otherwise not protected by the anti-cutback provisions as recently clarified by final re

    By gle3186, September 9, 2005
    • 0 replies
    • 1.6k views
    • 
    • gle3186
    • September 9, 2005

31. Missed restatements - how to handle?

    By ashleys, April 28, 2025
    • 3 replies
    • 1.6k views
    • 
    • Artie M
    • April 29, 2025

32. DB plan to CB Plan after termination and then rehired

    By Guest cappja, September 29, 2002
    • 6 replies
    • 1.6k views
    • 
    • david rigby
    • October 4, 2002

33. Amend Schedule B?

    By Guest GMP, April 10, 2008
    • 2 replies
    • 1.6k views
    • 
    • Andy the Actuary
    • April 10, 2008

34. PBGC Insurance Premiums

    By Guest Frankie, February 16, 2003
    • 9 replies
    • 1.6k views
    • 
    • MGB
    • February 18, 2003

35. Changing Plan Year

    By flosfur, August 21, 2008
    • 3 replies
    • 1.6k views
    • 
    • Guest
    • August 21, 2008

36. Avoiding election to reduce prefunding balance

    By carrots, July 30, 2009
    • 2 replies
    • 1.6k views
    • 
    • david rigby
    • July 30, 2009

37. Waiver of Participation

    By Guest pension222, November 12, 2002
    • 0 replies
    • 1.6k views
    • 
    • Guest
    • November 12, 2002

38. Error Correction

    By Guest EBW, June 18, 2003
    • 3 replies
    • 1.6k views
    • 
    • Guest
    • June 19, 2003

39. "suspension of benefits"

    By Belgarath, March 18, 2019
    • 3 replies
    • 1.6k views
    • 
    • david rigby
    • March 18, 2019

40. NRA with "age 55 and completion of 16 years of service"

    By himt4, January 26, 2005
    • 7 replies
    • 1.6k views
    • 
    • Gary
    • February 4, 2005

41. Qualified Disability Benefit Protected?

    By Snapper, August 4, 2021
    • 4 replies
    • 1.6k views
    • 
    • Effen
    • July 9, 2025

42. Restricted HCE payment

    By Jim Norman, December 17, 2007
    • 4 replies
    • 1.6k views
    • 
    • Jim Norman
    • December 18, 2007

43. Freezing Benefit Accruals

    By DTH, June 27, 2003
    • 2 replies
    • 1.6k views
    • 
    • Blinky the 3-eyed Fish
    • July 9, 2003

44. Prepaid Contributions

    By Guest The Pension Kid, May 9, 2007
    • 2 replies
    • 1.6k views
    • 
    • mwyatt
    • May 10, 2007

45. Benefit Increase Amendment

    By Guest penman, May 7, 2004
    • 4 replies
    • 1.6k views
    • 
    • Blinky the 3-eyed Fish
    • May 17, 2004

46. Participant not fully vested-when is distribution required

    By bamma, April 27, 2008
    • 3 replies
    • 1.6k views
    • 
    • david rigby
    • April 28, 2008

47. When is contribution credited for Minimum Funding? Date deposited or d

    By Guest, April 7, 2000
    • 3 replies
    • 1.6k views
    • 
    • Guest
    • April 11, 2000

48. Deduction Timing

    By Andy the Actuary, November 24, 2009
    • 0 replies
    • 1.6k views
    • 
    • Andy the Actuary
    • November 24, 2009

49. PPA Amendment / PFEA?

    By david rigby, October 27, 2009
    • 1 reply
    • 1.6k views
    • 
    • SoCalActuary
    • October 27, 2009

50. PPA Phased Retirement Rules

    By davef, October 25, 2006
    • 3 replies
    • 1.6k views
    • 
    • AndyH
    • October 26, 2006