Defined Benefit Plans, Including Cash Balance

7,172 topics in this forum

1. Excess Contributions

   By Andy the Actuary, June 15, 2009
   • 8 replies
   • 2k views
   • 
   • Andy the Actuary
   • June 17, 2009

2. Excess Contributions

   By visionaryinsight, September 18, 2018
   • 4 replies
   • 743 views
   • 
   • PensionPro
   • September 18, 2018

3. Excess Credit Balance Election

   By Andy the Actuary, May 25, 2010
   • 1 reply
   • 1k views
   • 
   • Mike Preston
   • May 26, 2010

4. Excess Death Benefit

   By goldtpa, April 6, 2007
   • 0 replies
   • 2k views
   • 
   • goldtpa
   • April 6, 2007

5. Excess Distribution due to PPA Change in 415 Interest Rate

   By Guest sueczer, February 23, 2007
   • 0 replies
   • 1.1k views
   • 
   • Guest
   • February 23, 2007

6. Excess Earnings in DB

   By Guest MMorgan, May 15, 2007
   • 9 replies
   • 2.9k views
   • 
   • John Feldt ERPA CPC QPA
   • May 17, 2007

7. Excess Employer Securities in DB Plan

   By Guest mingblue, February 22, 2007
   • 3 replies
   • 1.3k views
   • 
   • Guest
   • February 23, 2007

8. Excess insurance in a frozen defined benefit plan

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

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

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

10. 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

11. Excise Tax for 2 years

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

12. Excise tax for prohibited transaction

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

13. 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

14. Excise Tax on DB Funding Deficiencies

    By Guest Powers, August 24, 2004
    • 4 replies
    • 1.7k views
    • 
    • Effen
    • August 24, 2004

15. Excise Tax On DB Plan Reversions

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

16. Excise Tax on late contributions

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

17. Excise tax on nondeductible contributions

    By Belgarath, September 10, 2003
    • 12 replies
    • 3k views
    • 
    • Belgarath
    • September 12, 2003

18. Excise tax on prohibited transactions

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

19. Excise Tax on Termination of Cash Balance Plan

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

20. Excise tax penalty for the final year

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

21. Excise Tax Primer

    By Guest RBlaine, March 17, 2009
    • 7 replies
    • 1.5k views
    • 
    • Guest
    • April 5, 2009

22. Excludable or Benefiting

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

23. Exclude HCE?

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

24. Exclude HCE?

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

25. Excluded Employees and Defined Benfeit plan

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

26. Excluding "some" union employees

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

27. Excluding a Participant from future accruals

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

28. Excluding Employees Who Express Desire Not to Particiate

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

29. excluding employees who opt for "no benefits"

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

30. Excluding HC's in the general test

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

31. excluding nhce

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

32. Excluding NHCE from a DB Plan

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

33. Excluding People By Name

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

34. Excluding pre-participation comp; when allowed?

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

35. Excluding Service

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

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

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

37. exclusion language

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

38. Exclusion of vesting service prior to plan effective date

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

39. Exempt from $1,000 user fee?

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

40. Exemption from ERISA Bond?

    By justanotheradmin, May 18, 2018   

    • pbgc
    • erisa bond
    • 8 replies
    • 3.6k views
    • 
    • justanotheradmin
    • May 31, 2018

41. 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

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

    By Guest Jcarolan, October 28, 2009
    • 1 reply
    • 3k views
    • 
    • Andy the Actuary
    • October 28, 2009

43. Exiting PBGC Coverage

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

44. exotic cb formula

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

45. Expected Outflows for FAS 87/132/158

    By dmb, July 10, 2015
    • 5 replies
    • 1.7k views
    • 
    • My 2 cents
    • July 10, 2015

46. Expected Return on Assets under SFAS 87 or 158

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

47. Expense loads in funding

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

48. Expenses paid from Pension Trust

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

49. Expenses related to real estate purchase by pension plan

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

50. Experience (Gain)/Loss

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