Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. CBDB 415 limit calculation with distributions

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

2. PPA PBGC full funding exemption

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

3. Severance benefits paid from Pension Plan

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

4. 2009 MRD from DB plan

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

5. 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
   • 2.3k views
   • 
   • gasvp230
   • March 1, 2018

6. Contributory DB Plans -- Pre-tax Contributions Allowed?

   By davef, January 21, 1999
   • 4 replies
   • 1.9k views
   • 
   • Gary
   • February 16, 1999

7. Frozen DB Plan

   By Guest bjfgfg, April 26, 2007
   • 4 replies
   • 1.4k views
   • 
   • Guest
   • April 27, 2007

8. 415 lump sums in 2009

   By FAPInJax, January 2, 2009
   • 4 replies
   • 1.3k views
   • 
   • eeyore
   • January 3, 2009

9. Takeover Valuation and Timing

   By abanky, October 25, 2010
   • 4 replies
   • 1.4k views
   • 
   • My 2 cents
   • October 29, 2010

10. Halting pension payments

    By dmwe, December 21, 2010
    • 4 replies
    • 1.3k views
    • 
    • dmwe
    • December 22, 2010

11. Brain Cramp on 436

    By mwyatt, December 8, 2011
    • 4 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • December 9, 2011

12. Overfunded DB seeks Underfunded DB for possible LTR

    By Flyboyjohn, July 31, 2014
    • 4 replies
    • 1.4k views
    • 
    • Effen
    • October 6, 2014

13. 415 Limit Distributions to avoid impermissible forfeiture-taxation

    By JAY21, February 1, 2016
    • 4 replies
    • 1.8k views
    • 
    • Calavera
    • February 3, 2016

14. Can Plans Be Tested Separately?

    By metsfan026, December 15, 2022
    • 4 replies
    • 2.1k views
    • 
    • My Three Sons
    • December 20, 2022

15. 2013 Earned Income Calcs

    By stbennet, January 15, 2014
    • 4 replies
    • 1k views
    • 
    • Belgarath
    • January 15, 2014

16. Floor Offset 415 Limit

    By Dougsbpc, January 6, 2018
    • 4 replies
    • 1.4k views
    • 
    • Dougsbpc
    • January 9, 2018

17. Merging plans

    By david rigby, January 9, 2002
    • 4 replies
    • 2.2k views
    • 
    • MGB
    • January 11, 2002

18. violation of 404(c)?

    By joel, May 22, 2003
    • 4 replies
    • 1.5k views
    • 
    • Guest
    • May 23, 2003

19. 3rd segment rate for averaging assets

    By My 2 cents, August 21, 2013   

    • What are people doing?
    • 4 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • August 22, 2013

20. Interest added when a lump sum payout is corrected

    By Gary, April 13, 2000
    • 4 replies
    • 1.9k views
    • 
    • richard
    • April 15, 2000

21. Employer wants to rescind DBP during first year; does not want the plan.

    By Guest LMalone, May 11, 2005
    • 4 replies
    • 1.3k views
    • 
    • could be me maybe not
    • May 12, 2005

22. Freeze of Benefits and Patial Plan Termination

    By Guest merlin, April 26, 2007
    • 4 replies
    • 2.5k views
    • 
    • AndyH
    • April 26, 2007

23. Required year end deliveries

    By Audrey, July 2, 2025
    • 4 replies
    • 1.2k views
    • 
    • Audrey
    • July 2, 2025

24. What is my lump sum?

    By JBones, January 18, 2010
    • 4 replies
    • 1.8k views
    • 
    • John Feldt ERPA CPC QPA
    • January 20, 2010

25. Top Heavy Calculation

    By emmetttrudy, May 11, 2012
    • 4 replies
    • 2.1k views
    • 
    • frizzyguy
    • May 22, 2012

26. Beginning of Year Valuation

    By Dougsbpc, December 17, 2001
    • 4 replies
    • 3.1k views
    • 
    • david rigby
    • December 18, 2001

27. Help on PBGC guarantees

    By Guest DBPension, April 30, 2009
    • 4 replies
    • 1k views
    • 
    • tymesup
    • May 1, 2009

28. Top Heavy Aggregation/DB + 401k

    By Guest C. Slimmon, April 18, 2000
    • 4 replies
    • 2.6k views
    • 
    • richard
    • April 22, 2000

29. 404(a)(7) Deduction problem

    By Guest Keith N, January 21, 2003
    • 4 replies
    • 1.3k views
    • 
    • AndyH
    • January 21, 2003

30. NRA & Notice 2007-69

    By Penman2006, November 21, 2007
    • 4 replies
    • 1.1k views
    • 
    • Penman2006
    • November 23, 2007

31. 2008 Schedule SB

    By mwyatt, March 13, 2009
    • 4 replies
    • 1k views
    • 
    • Guest
    • March 13, 2009

32. 415 Lump sum limit

    By Guest DBStudentAct, October 7, 2013
    • 4 replies
    • 6.4k views
    • 
    • david rigby
    • June 18, 2014

33. 2012 Schedule SB - Amend or not amend?

    By rblum50, September 23, 2014
    • 4 replies
    • 951 views
    • 
    • david rigby
    • September 23, 2014

34. questions regarding defined benefits for a company

    By Guest MaryMary, February 24, 1999
    • 4 replies
    • 2k views
    • 
    • Larry M
    • February 26, 1999

35. Suspension of Benefits Notification

    By Gary, May 17, 2001
    • 4 replies
    • 3.1k views
    • 
    • MGB
    • May 18, 2001

36. Testing a Floor-Offset Arrangement for Nodiscrimin

    By Guest merlin, July 24, 2003
    • 4 replies
    • 1.7k views
    • 
    • Guest
    • July 25, 2003

37. Deminimus Benefit

    By Dougsbpc, November 25, 2003
    • 4 replies
    • 3.4k views
    • 
    • David MacLennan
    • November 30, 2003

38. RMD in DB using Annuity method

    By himt4, October 24, 2006
    • 4 replies
    • 2.5k views
    • 
    • himt4
    • October 25, 2006

39. Quarterly contributions in year of plan termination

    By AndyH, January 15, 2014
    • 4 replies
    • 1.9k views
    • 
    • AndyH
    • January 16, 2014

40. Lump Sum and 417(e)

    By EBECatty, January 19, 2024
    • 4 replies
    • 2.4k views
    • 
    • EBECatty
    • January 23, 2024

41. Suspension of Benefits - Notification

    By Guest ircreader, September 22, 2005
    • 4 replies
    • 3.5k views
    • 
    • Guest
    • September 23, 2005

42. Restricted Payments

    By AndyH, February 19, 2009
    • 4 replies
    • 2.6k views
    • 
    • AndyH
    • February 23, 2009

43. Allocating Contributions

    By SSRRS, November 14, 2018
    • 4 replies
    • 573 views
    • 
    • SSRRS
    • November 16, 2018

44. Lump Sum Distribution after Annuity Starting Date

    By richard, April 24, 2000
    • 4 replies
    • 2.2k views
    • 
    • richard
    • April 25, 2000

45. DB/DC Combined Plans - Non Discrimination Testing

    By Gary, April 27, 2007
    • 4 replies
    • 2.7k views
    • 
    • SoCalActuary
    • April 30, 2007

46. Age discrimination

    By Draper55, March 7, 2014
    • 4 replies
    • 1.4k views
    • 
    • MWeddell
    • March 11, 2014

47. Quarterly contributions - Year 2 - ASPA Q/A?

    By Effen, August 1, 2005
    • 4 replies
    • 1.4k views
    • 
    • Effen
    • August 2, 2005

48. Multiple DB plans

    By retbenser, July 2, 2010
    • 4 replies
    • 1.3k views
    • 
    • retbenser
    • July 3, 2010

49. When can a sole member/participant have a DB plan?

    By Lori H, April 19, 2017
    • 4 replies
    • 784 views
    • 
    • Calavera
    • April 20, 2017

50. Reduction in flat benefit formula

    By Guest AlCal, July 20, 2000
    • 4 replies
    • 1.7k views
    • 
    • Gary
    • July 24, 2000