Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. elimination of the 5 year remedial cycle

   By LM, September 18, 2018
   • 4 replies
   • 795 views
   • 
   • Ilene Ferenczy
   • September 21, 2018

2. In-Service Distribution and RMD

   By Dougsbpc, June 26, 2008
   • 4 replies
   • 2.2k views
   • 
   • SoCalActuary
   • June 30, 2008

3. Funded by 12/31 or when Taxes Filed

   By Guest hherpel, March 16, 2000
   • 4 replies
   • 1.5k views
   • 
   • Guest
   • March 16, 2000

4. vested?

   By Guest mikeak, September 6, 2002
   • 4 replies
   • 1.4k views
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   • RTK
   • September 6, 2002

5. Missing Participant & Rev Proc 2003-44

   By Guest ircreader, November 24, 2003
   • 4 replies
   • 1.8k views
   • 
   • imchipbrown
   • December 2, 2003

6. Terminated Plan and Plan Amendments

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

7. FAS 158 - Assets exceeding PBO

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

8. Rollover into DB plan - Immediate annuity

   By Guest NJ-Center of the Universe, February 23, 2012
   • 4 replies
   • 1.3k views
   • 
   • david rigby
   • February 23, 2012

9. AFTAP lump sum restriction

   By Pension RC, June 6, 2014
   • 4 replies
   • 3k views
   • 
   • John Feldt ERPA CPC QPA
   • June 9, 2014

10. 401(a)(26) with offset involving 2 db plan

    By Socal.actuary, November 29, 2019   

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

11. Actuarial Equivalent Benefits

    By Gary, September 11, 2000
    • 4 replies
    • 2.4k views
    • 
    • david rigby
    • September 12, 2000

12. 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

13. Terminated Plan Valuation Date Change

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

14. Unrelated Business Income?

    By dmb, June 10, 2004
    • 4 replies
    • 2.3k views
    • 
    • Guest
    • June 17, 2004

15. 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

16. 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

17. 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

18. AFTAP in First Year of Plan

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

19. Valuation of Plans Pre-Merger

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

20. Prudential Demutualization

    By card, September 21, 2001
    • 4 replies
    • 2.9k views
    • 
    • card
    • September 22, 2001

21. Small Employer Plan Design Proposal

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

22. ee contribs = help!

    By Guest David Lipkin, December 10, 1998
    • 4 replies
    • 1.9k views
    • 
    • richard
    • December 30, 1998

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

    By SSRRS, May 3, 2024
    • 4 replies
    • 1.6k views
    • 
    • SSRRS
    • May 9, 2024

24. boy val normal cost late retirement

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

25. Most Valuable Accrual Rate

    By Blinky the 3-eyed Fish, June 14, 2002
    • 4 replies
    • 4.2k views
    • 
    • Guest
    • June 28, 2002

26. Permitted Disparity

    By david rigby, July 23, 2003
    • 4 replies
    • 2k views
    • 
    • david rigby
    • July 24, 2003

27. One Person DB Plan Failed to Make MRC

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

28. Lost/Missing Participant

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

29. IRC 404(a)(7)

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

30. cash balance... Roth?

    By AlbanyConsultant, January 16, 2025
    • 4 replies
    • 1.3k views
    • 
    • Bri
    • January 16, 2025

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

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

32. 415 limit for Cash Balance Plan

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

33. Benefit accruals after lump sum?

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

34. COntribution to a DB Plan

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

35. Demographic Failure

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

36. New Small Plan and Non Discrimination

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

37. 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

38. Do I need to restate?

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

39. Frozen Plan and new participants

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

40. Insurance & B/R/F issues

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

41. Gray Book from Enrolled Actuaries Meeting

    By Guest L337pwner5, September 22, 2009
    • 4 replies
    • 9.2k views
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    • david rigby
    • September 22, 2009

42. Top Heavy

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

43. increasing allocation formula in document

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

44. 4980(d) Qualified Replacement Plan

    By JAY21, November 13, 2009
    • 4 replies
    • 2.6k views
    • 
    • DMcGovern
    • October 19, 2018

45. Distribution Codes

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

46. Sole Prop/S-Corp & DB Contribution

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

47. Effect of IRS Notice 2015-49

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

48. 417(e) phase in for new plans?

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

49. Aggregate Method and FFL Amortization Bases

    By Chester, November 13, 1998
    • 4 replies
    • 2.2k views
    • 
    • david rigby
    • February 2, 1999

50. New CBA - 80% AFTAP

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