Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Terminated Plan and Plan Amendments

   By J. Bringhurst, February 28, 2005
   • 4 replies
   • 1.5k views
   • 
   • mbozek
   • March 1, 2005

2. FAS 158 - Assets exceeding PBO

   By AndyH, May 24, 2007
   • 4 replies
   • 2k views
   • 
   • AndyH
   • June 8, 2007

3. Rollover into DB plan - Immediate annuity

   By Guest NJ-Center of the Universe, February 23, 2012
   • 4 replies
   • 1.2k views
   • 
   • david rigby
   • February 23, 2012

4. AFTAP lump sum restriction

   By Pension RC, June 6, 2014
   • 4 replies
   • 2.9k views
   • 
   • John Feldt ERPA CPC QPA
   • June 9, 2014

5. 401(a)(26) with offset involving 2 db plan

   By Socal.actuary, November 29, 2019   

   • min part rule with 2 db plan
   • 4 replies
   • 670 views
   • 
   • AndyH
   • December 9, 2019

6. Actuarial Equivalent Benefits

   By Gary, September 11, 2000
   • 4 replies
   • 2.3k views
   • 
   • david rigby
   • September 12, 2000

7. looking for a disability table and a withdrawal table

   By abanky, October 22, 2010
   • 4 replies
   • 1.1k views
   • 
   • My 2 cents
   • October 29, 2010

8. Terminated Plan Valuation Date Change

   By SRM, October 15, 2003
   • 4 replies
   • 2.1k views
   • 
   • Mike Preston
   • October 16, 2003

9. Unrelated Business Income?

   By dmb, June 10, 2004
   • 4 replies
   • 2.2k views
   • 
   • Guest
   • June 17, 2004

10. Prior accrued benefit in Cash Balance Plan & IRC 404(a)(7)(A)

    By Guest Rob Kobrine, March 22, 2005
    • 4 replies
    • 1.4k views
    • 
    • JAY21
    • March 24, 2005

11. In-service distribution and subsequent benefits

    By Guest HaroldA, May 9, 2005
    • 4 replies
    • 1.4k views
    • 
    • Blinky the 3-eyed Fish
    • May 9, 2005

12. Amortization base in first year of plan

    By Guest Deflector, September 19, 2008
    • 4 replies
    • 1k views
    • 
    • Blinky the 3-eyed Fish
    • September 22, 2008

13. AFTAP in First Year of Plan

    By Pension RC, March 5, 2014
    • 4 replies
    • 2.8k views
    • 
    • david rigby
    • March 5, 2014

14. Valuation of Plans Pre-Merger

    By Guest blackacre, August 12, 2003
    • 4 replies
    • 1.1k views
    • 
    • Guest
    • August 13, 2003

15. Prudential Demutualization

    By card, September 21, 2001
    • 4 replies
    • 2.8k views
    • 
    • card
    • September 22, 2001

16. Small Employer Plan Design Proposal

    By Gary, May 19, 2006
    • 4 replies
    • 1.3k views
    • 
    • Jim Norman
    • May 24, 2006

17. ee contribs = help!

    By Guest David Lipkin, December 10, 1998
    • 4 replies
    • 1.8k views
    • 
    • richard
    • December 30, 1998

18. Frozen Plan and 401(a)(26)

    By SSRRS, May 3, 2024
    • 4 replies
    • 1.5k views
    • 
    • SSRRS
    • May 9, 2024

19. boy val normal cost late retirement

    By Draper55, February 28, 2013
    • 4 replies
    • 1.2k views
    • 
    • chc93
    • March 1, 2013

20. Most Valuable Accrual Rate

    By Blinky the 3-eyed Fish, June 14, 2002
    • 4 replies
    • 4.1k views
    • 
    • Guest
    • June 28, 2002

21. Permitted Disparity

    By david rigby, July 23, 2003
    • 4 replies
    • 1.9k views
    • 
    • david rigby
    • July 24, 2003

22. One Person DB Plan Failed to Make MRC

    By emmetttrudy, May 9, 2011
    • 4 replies
    • 1.1k views
    • 
    • SoCalActuary
    • May 9, 2011

23. Lost/Missing Participant

    By Fielding Mellish, October 12, 2015
    • 4 replies
    • 1.2k views
    • 
    • AndyH
    • October 15, 2015

24. IRC 404(a)(7)

    By §#$%!, March 15, 2022
    • 4 replies
    • 832 views
    • 
    • §#$%!
    • March 15, 2022

25. cash balance... Roth?

    By AlbanyConsultant, January 16
    • 4 replies
    • 1.2k views
    • 
    • Bri
    • January 16

26. PBGC interest rates going from 100% to 120%

    By Gary, September 26, 2002
    • 4 replies
    • 1.6k views
    • 
    • david rigby
    • September 27, 2002

27. 415 limit for Cash Balance Plan

    By Guest Deflector, May 29, 2008
    • 4 replies
    • 2.6k views
    • 
    • Mike Preston
    • May 30, 2008

28. Benefit accruals after lump sum?

    By Bucklaw20, January 16, 2024
    • 4 replies
    • 892 views
    • 
    • Effen
    • January 17, 2024

29. COntribution to a DB Plan

    By Gary, November 16, 2004
    • 4 replies
    • 1.8k views
    • 
    • mbozek
    • November 16, 2004

30. Demographic Failure

    By Blinky the 3-eyed Fish, June 27, 2006
    • 4 replies
    • 2.6k views
    • 
    • Blinky the 3-eyed Fish
    • June 30, 2006

31. New Small Plan and Non Discrimination

    By Gary, December 14, 2006
    • 4 replies
    • 1.2k views
    • 
    • ak2ary
    • December 15, 2006

32. Change in definition of Actuarial Equivalence

    By John Feldt ERPA CPC QPA, February 28, 2013
    • 4 replies
    • 1.8k views
    • 
    • Mike Preston
    • February 28, 2013

33. Do I need to restate?

    By Jakyasar, April 20, 2023
    • 4 replies
    • 744 views
    • 
    • Jakyasar
    • April 21, 2023

34. Frozen Plan and new participants

    By mwyatt, March 10, 2000
    • 4 replies
    • 2.2k views
    • 
    • Guest
    • March 30, 2000

35. Insurance & B/R/F issues

    By JAY21, September 21, 2005
    • 4 replies
    • 1.3k views
    • 
    • could be me maybe not
    • September 23, 2005

36. Gray Book from Enrolled Actuaries Meeting

    By Guest L337pwner5, September 22, 2009
    • 4 replies
    • 9.1k views
    • 
    • david rigby
    • September 22, 2009

37. Top Heavy

    By Guest Phineas, September 18, 2012
    • 4 replies
    • 1.1k views
    • 
    • BG5150
    • September 18, 2012

38. increasing allocation formula in document

    By Scuba 401, December 13, 2012
    • 4 replies
    • 1.3k views
    • 
    • Scuba 401
    • December 17, 2012

39. 4980(d) Qualified Replacement Plan

    By JAY21, November 13, 2009
    • 4 replies
    • 2.5k views
    • 
    • DMcGovern
    • October 19, 2018

40. Distribution Codes

    By Guest Nautical, February 8, 2005
    • 4 replies
    • 1.7k views
    • 
    • Guest
    • February 11, 2005

41. Sole Prop/S-Corp & DB Contribution

    By flosfur, January 16, 2007
    • 4 replies
    • 2.1k views
    • 
    • SoCalActuary
    • January 17, 2007

42. Effect of IRS Notice 2015-49

    By Belgarath, January 5, 2018
    • 4 replies
    • 1k views
    • 
    • CuseFan
    • January 5, 2018

43. 417(e) phase in for new plans?

    By Guest Philip2, April 30, 2008
    • 4 replies
    • 2k views
    • 
    • mwyatt
    • May 2, 2008

44. Aggregate Method and FFL Amortization Bases

    By Chester, November 13, 1998
    • 4 replies
    • 2.1k views
    • 
    • david rigby
    • February 2, 1999

45. New CBA - 80% AFTAP

    By Dinosaur, December 14, 2009
    • 4 replies
    • 1.3k views
    • 
    • Dinosaur
    • January 12, 2010

46. CBDB 415 limit calculation with distributions

    By Audrey, November 4, 2024
    • 4 replies
    • 746 views
    • 
    • Audrey
    • November 5, 2024

47. PPA PBGC full funding exemption

    By dmb, August 30, 2006
    • 4 replies
    • 1.5k views
    • 
    • Guest
    • August 31, 2006

48. Severance benefits paid from Pension Plan

    By Guest jfsinger, May 29, 2009
    • 4 replies
    • 2.2k views
    • 
    • masteff
    • June 1, 2009

49. 2009 MRD from DB plan

    By Guest Sieve, December 14, 2009
    • 4 replies
    • 1.1k views
    • 
    • ScottR
    • December 26, 2009

50. When is the best time to terminate DBP

    By gasvp230, February 26, 2018   

    • terminate dbp
    • overfunding
    • (and 1 more)

      Tagged with:

      • terminate dbp
      • overfunding
      • (415) benefit level
    • 4 replies
    • 2.2k views
    • 
    • gasvp230
    • March 1, 2018