Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Suspension of benefits notification

   By Gary, May 11, 2001
   • 1 reply
   • 1.6k views
   • 
   • david rigby
   • May 11, 2001

2. Cash Balance 415 lump sum distribution limit help

   By Julian, June 6
   • 13 replies
   • 1.6k views
   • 
   • Effen
   • June 11

3. 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

4. Comp Defn for FAP

   By Guest bobolink, September 5, 2008
   • 4 replies
   • 1.6k views
   • 
   • Guest
   • September 8, 2008

5. return of contribution revisited

   By Gary, March 20, 2012
   • 9 replies
   • 1.6k views
   • 
   • frizzyguy
   • March 22, 2012

6. Boehner Bill HR 2830, Pension Protection Act of 2005

   By §#$%!, June 14, 2005
   • 1 reply
   • 1.6k views
   • 
   • david rigby
   • June 14, 2005

7. Top heavy question

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

8. US Federal Court Order

   By Guest forum4, January 6, 2006
   • 8 replies
   • 1.6k views
   • 
   • Guest
   • January 13, 2006

9. Providing Top Heavy in the Cash Balance Plan

   By MLML, March 8, 2019
   • 6 replies
   • 1.6k views
   • 
   • AndyH
   • March 8, 2019

10. First Year DB that Counts Prior Service

    By Guest pension222, July 1, 2003
    • 3 replies
    • 1.6k views
    • 
    • Guest
    • July 2, 2003

11. Form 5500 - annuity purchased by insurance co.

    By Dinosaur, January 4, 2011
    • 4 replies
    • 1.6k views
    • 
    • Dinosaur
    • January 4, 2011

12. Termination of Underfunded DB Plan

    By ScottR, January 21, 2010
    • 3 replies
    • 1.6k views
    • 
    • david rigby
    • January 21, 2010

13. Contribution to DB Plan in Excess of Maximum Deductible

    By Guest Chaffee, July 9, 2004
    • 5 replies
    • 1.6k views
    • 
    • Blinky the 3-eyed Fish
    • July 12, 2004

14. JSA with Child as Beneficiary

    By Ananda, April 5, 2022
    • 10 replies
    • 1.6k views
    • 
    • CuseFan
    • April 26, 2022

15. 415 comp limit for frozen plan

    By dmb, July 15, 2013
    • 2 replies
    • 1.6k views
    • 
    • dmb
    • July 15, 2013

16. Life Insurance IN a DB Plan but Participant is Uninsurable

    By emmetttrudy, July 15, 2009
    • 10 replies
    • 1.6k views
    • 
    • SoCalActuary
    • August 4, 2009

17. Accrued to date general testing method- fixes in event of failure

    By AndyH, December 1, 2003
    • 5 replies
    • 1.6k views
    • 
    • AndyH
    • December 2, 2003

18. "suspension of benefits"

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

19. Distribution of Small Benefits, AFTAP<60%

    By Andy the Actuary, January 2, 2011
    • 2 replies
    • 1.6k views
    • 
    • Andy the Actuary
    • January 3, 2011

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

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

21. 415 Compensation Limit

    By Hoard1, May 29, 2000
    • 1 reply
    • 1.6k views
    • 
    • Guest
    • June 5, 2000

22. New DB Employees

    By Guest tintree173, December 20, 2005
    • 4 replies
    • 1.6k views
    • 
    • david rigby
    • December 21, 2005

23. DB/DC combined deduction limit (controlled group)

    By B21, January 7, 2021
    • 8 replies
    • 1.6k views
    • 
    • Mike Preston
    • January 13, 2021

24. Technical Corrections Bill

    By Guest RMPension, December 19, 2008
    • 8 replies
    • 1.6k views
    • 
    • tymesup
    • December 27, 2008

25. Change in Asset Method

    By abanky, January 21, 2011
    • 1 reply
    • 1.6k views
    • 
    • david rigby
    • January 21, 2011

26. DB plan cutback

    By alexa, June 3, 2002
    • 3 replies
    • 1.6k views
    • 
    • MGB
    • June 10, 2002

27. Payments Post-NRA

    By EGB, October 6, 2011
    • 2 replies
    • 1.6k views
    • 
    • Andy the Actuary
    • October 12, 2011

28. 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

29. Retiree @ PBGC Plan Termination offered Lump Sum Option?

    By mwyatt, April 27, 1999
    • 1 reply
    • 1.6k views
    • 
    • david rigby
    • April 28, 1999

30. Small underfunded plan--No PBGC Insurance

    By benniegirl, July 17, 2015
    • 5 replies
    • 1.6k views
    • 
    • david rigby
    • July 21, 2015

31. Coverage question

    By FAPInJax, July 19, 2005
    • 10 replies
    • 1.6k views
    • 
    • Blinky the 3-eyed Fish
    • July 20, 2005

32. Cross Testing - $1 PS vs $1 CB

    By carrots, June 16, 2011
    • 11 replies
    • 1.6k views
    • 
    • frizzyguy
    • June 22, 2011

33. Credited Service

    By Gary, May 3, 2007
    • 4 replies
    • 1.6k views
    • 
    • Gary
    • May 4, 2007

34. PVAB / Early Retirement

    By JARichardson, March 20, 2018
    • 2 replies
    • 1.6k views
    • 
    • AndyH
    • March 21, 2018

35. Freeze Current DB Plan / Start 401k Plan

    By tuni88, March 25, 2009
    • 4 replies
    • 1.6k views
    • 
    • SoCalActuary
    • March 26, 2009

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

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

37. Can AB be reduced because of 415?

    By KJohnson, June 1, 2000
    • 4 replies
    • 1.6k views
    • 
    • KJohnson
    • June 1, 2000

38. Average Benefit Percentage Test and Imputing Permitted Disparity

    By Guest ckharper, December 23, 2010
    • 1 reply
    • 1.6k views
    • 
    • AndyH
    • December 23, 2010

39. Top 25 Restricted Employees

    By Guest Tad77, October 16, 2007
    • 4 replies
    • 1.6k views
    • 
    • Mike Preston
    • October 16, 2007

40. 415(b) Calculation

    By metsfan026, January 2
    • 3 replies
    • 1.6k views
    • 
    • CuseFan
    • January 2

41. reducing a 100% QPSA to a 50% QPSA

    By Everett Moreland, May 19, 2003
    • 1 reply
    • 1.6k views
    • 
    • Guest
    • May 19, 2003

42. MAP-21 Stabilization Interest Rates

    By Andy the Actuary, November 11, 2013
    • 3 replies
    • 1.6k views
    • 
    • tymesup
    • November 13, 2013

43. EA-2 Examination takers: Question #45?

    By Guest Donkey Kong, November 3, 2000
    • 6 replies
    • 1.6k views
    • 
    • Guest
    • November 17, 2000

44. Required Minimum Distribution

    By JBones, September 23, 2008
    • 0 replies
    • 1.6k views
    • 
    • JBones
    • September 23, 2008

45. Safe-Harbor Rate for Interest Credits

    By Christine Roberts, August 1, 2007
    • 1 reply
    • 1.6k views
    • 
    • Guest
    • August 1, 2007

46. Eliminating ER reduction in combination with termination or freeze

    By Dawn Hafner, May 23, 2000
    • 3 replies
    • 1.6k views
    • 
    • Dawn Hafner
    • May 23, 2000

47. Segment rate calculator

    By SSRRS, May 2
    • 2 replies
    • 1.6k views
    • 
    • SSRRS
    • May 7

48. Plan Aggregation with SEP

    By MGOAdmin, June 4, 2014   

    • aggregate
    • SEP
    • 1 reply
    • 1.6k views
    • 
    • Effen
    • June 4, 2014

49. Determination letter

    By Guest carsca, September 4, 2001
    • 4 replies
    • 1.6k views
    • 
    • Medusa
    • September 25, 2001

50. Plan Assets used to pay self correction expenses

    By Guest ccl, March 17, 2009
    • 4 replies
    • 1.6k views
    • 
    • Everett Moreland
    • March 18, 2009