Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Excess insurance in a frozen defined benefit plan

   By Guest SVogel, January 11, 2012
   • 6 replies
   • 1.2k views
   • 
   • Belgarath
   • January 17, 2012

2. Excess Loan in a DB Plan - How to Handle

   By emmetttrudy, May 22, 2012
   • 1 reply
   • 892 views
   • 
   • SoCalActuary
   • May 23, 2012

3. excise tax due while funding waiver application is pending?

   By Guest Mariner, April 1, 2009
   • 1 reply
   • 1.1k views
   • 
   • Lou S.
   • April 1, 2009

4. Excise Tax for 2 years

   By emmetttrudy, August 13, 2010
   • 1 reply
   • 1k views
   • 
   • SoCalActuary
   • August 14, 2010

5. Excise tax for prohibited transaction

   By Gary, March 18, 2010
   • 4 replies
   • 1.5k views
   • 
   • J Simmons
   • March 23, 2010

6. Excise tax on 401k contributions with an active DB plan?

   By David MacLennan, July 5, 2001
   • 0 replies
   • 2.3k views
   • 
   • David MacLennan
   • July 5, 2001

7. Excise Tax on DB Funding Deficiencies

   By Guest Powers, August 24, 2004
   • 4 replies
   • 1.6k views
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   • Effen
   • August 24, 2004

8. Excise Tax On DB Plan Reversions

   By Andy the Actuary, August 14, 2014
   • 3 replies
   • 1.8k views
   • 
   • david rigby
   • August 14, 2014

9. Excise Tax on late contributions

   By Guest Marino13, September 19, 2002
   • 5 replies
   • 2.3k views
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   • Mike Preston
   • September 22, 2002

10. Excise tax on nondeductible contributions

    By Belgarath, September 10, 2003
    • 12 replies
    • 2.9k views
    • 
    • Belgarath
    • September 12, 2003

11. Excise tax on prohibited transactions

    By Gary, October 11, 2005
    • 2 replies
    • 1.5k views
    • 
    • Gary
    • October 11, 2005

12. Excise Tax on Termination of Cash Balance Plan

    By dmwe, December 8, 2009
    • 4 replies
    • 1.4k views
    • 
    • ScottR
    • December 9, 2009

13. Excise tax penalty for the final year

    By Guest JCao, May 12, 2010
    • 1 reply
    • 1.2k views
    • 
    • david rigby
    • May 18, 2010

14. Excise Tax Primer

    By Guest RBlaine, March 17, 2009
    • 7 replies
    • 1.4k views
    • 
    • Guest
    • April 5, 2009

15. Excludable or Benefiting

    By CuseFan, January 25, 2024
    • 2 replies
    • 530 views
    • 
    • truphao
    • January 26, 2024

16. Exclude HCE?

    By Dougsbpc, March 8, 2004
    • 3 replies
    • 2.1k views
    • 
    • Lame Duck
    • March 9, 2004

17. Exclude HCE?

    By Dougsbpc, May 7, 2004
    • 3 replies
    • 1.6k views
    • 
    • mbozek
    • May 10, 2004

18. Excluded Employees and Defined Benfeit plan

    By drakecohen, July 15, 2020
    • 2 replies
    • 839 views
    • 
    • C. B. Zeller
    • July 16, 2020

19. Excluding "some" union employees

    By Guest penman, November 5, 2005
    • 6 replies
    • 2.5k views
    • 
    • Guest
    • November 15, 2005

20. Excluding a Participant from future accruals

    By Guest sueczer, May 25, 2006
    • 8 replies
    • 1.8k views
    • 
    • Guest
    • May 26, 2006

21. Excluding Employees Who Express Desire Not to Particiate

    By Guest sammy, November 22, 2000
    • 3 replies
    • 2k views
    • 
    • Guest
    • November 27, 2000

22. excluding employees who opt for "no benefits"

    By Guest cbclark, August 15, 2011
    • 6 replies
    • 2k views
    • 
    • Guest
    • August 16, 2011

23. Excluding HC's in the general test

    By Guest dietpepsi, September 17, 2003
    • 1 reply
    • 918 views
    • 
    • Guest
    • September 17, 2003

24. excluding nhce

    By Draper55, September 27, 2012
    • 2 replies
    • 924 views
    • 
    • Mike Preston
    • September 28, 2012

25. Excluding NHCE from a DB Plan

    By emmetttrudy, November 27, 2012
    • 11 replies
    • 2k views
    • 
    • SoCalActuary
    • November 29, 2012

26. Excluding People By Name

    By goldtpa, March 30, 2010
    • 6 replies
    • 1.4k views
    • 
    • SoCalActuary
    • March 30, 2010

27. Excluding pre-participation comp; when allowed?

    By AndyH, December 13, 2000
    • 0 replies
    • 1.4k views
    • 
    • AndyH
    • December 13, 2000

28. Excluding Service

    By goldtpa, April 21, 2010
    • 2 replies
    • 898 views
    • 
    • goldtpa
    • April 21, 2010

29. Excluding service prior to adoption of the plan for vetsing

    By Tom, May 16, 2024
    • 1 reply
    • 500 views
    • 
    • Bri
    • May 16, 2024

30. exclusion language

    By jane murray, June 12, 2021
    • 3 replies
    • 959 views
    • 
    • Jakyasar
    • June 25, 2021

31. Exclusion of vesting service prior to plan effective date

    By ac, March 4, 2005
    • 8 replies
    • 4.9k views
    • 
    • Belgarath
    • March 4, 2005

32. Exempt from $1,000 user fee?

    By D Syrett, July 30, 2008
    • 5 replies
    • 2.1k views
    • 
    • D Syrett
    • July 31, 2008

33. Exemption from ERISA Bond?

    By justanotheradmin, May 18, 2018   

    • pbgc
    • erisa bond
    • 8 replies
    • 3.4k views
    • 
    • justanotheradmin
    • May 31, 2018

34. Exemption from Excise Tax on Certain Non-Deductible Contributions in DB Plans after 2001

    By Dennis Povloski, April 22, 2005
    • 3 replies
    • 1.5k views
    • 
    • Blinky the 3-eyed Fish
    • April 22, 2005

35. Exemption from New Shortfall Base Versus Early Deemed Amortization Upon Attainment of Funding Target

    By Guest Jcarolan, October 28, 2009
    • 1 reply
    • 2.9k views
    • 
    • Andy the Actuary
    • October 28, 2009

36. Exiting PBGC Coverage

    By EBECatty, March 15, 2022
    • 5 replies
    • 895 views
    • 
    • EBECatty
    • March 16, 2022

37. exotic cb formula

    By abanky, July 28, 2010
    • 3 replies
    • 1.2k views
    • 
    • FAPInJax
    • August 3, 2010

38. Expected Outflows for FAS 87/132/158

    By dmb, July 10, 2015
    • 5 replies
    • 1.6k views
    • 
    • My 2 cents
    • July 10, 2015

39. Expected Return on Assets under SFAS 87 or 158

    By §#$%!, July 28, 2009
    • 7 replies
    • 1.7k views
    • 
    • SoCalActuary
    • July 29, 2009

40. Expense loads in funding

    By FAPInJax, November 1, 2005
    • 4 replies
    • 1.9k views
    • 
    • SoCalActuary
    • November 3, 2005

41. Expenses paid from Pension Trust

    By TheBoxMan, March 18, 2021
    • 1 reply
    • 550 views
    • 
    • Alonzo Church
    • March 18, 2021

42. Expenses related to real estate purchase by pension plan

    By Gary, February 17, 2005
    • 3 replies
    • 1.7k views
    • 
    • mbozek
    • February 18, 2005

43. Experience (Gain)/Loss

    By Guest Turtle_01, March 18, 2003
    • 8 replies
    • 2.1k views
    • 
    • david rigby
    • March 27, 2003

44. Experience with Bonding/Letter of Credit in regards to HCE restricted

    By AndyH, March 21, 2000
    • 0 replies
    • 1.5k views
    • 
    • AndyH
    • March 21, 2000

45. Experience With DOL Audit of Converted Cash Balance Plan?

    By Guest DJK, February 14, 2001
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • February 14, 2001

46. Expert Witness RMD

    By John Feldt ERPA CPC QPA, September 15, 2014   

    • Expert Witness
    • 401(a)(9)
    • (and 2 more)

      Tagged with:

      • Expert Witness
      • 401(a)(9)
      • RMD
      • Minimum Distribution
    • 5 replies
    • 1.4k views
    • 
    • Appleby
    • September 16, 2014

47. Expiration of PFEA re 415

    By dmb, December 12, 2005
    • 1 reply
    • 1.2k views
    • 
    • SoCalActuary
    • December 13, 2005

48. Explaining actuarial increase

    By newguy2012, May 24, 2012
    • 7 replies
    • 6.8k views
    • 
    • david rigby
    • May 29, 2012

49. Extended Wear Away Benefit Calc

    By Guest kp, December 15, 1998
    • 1 reply
    • 3.5k views
    • 
    • david rigby
    • December 16, 1998

50. Extent funded

    By rcline46, September 19, 2005
    • 13 replies
    • 1.9k views
    • 
    • SoCalActuary
    • September 22, 2005