Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. DB plan with no active participants

   By Guest saeissler, July 7, 2005
   • 4 replies
   • 1.3k views
   • 
   • david rigby
   • July 9, 2005

2. DB Plan Service Provider Fees

   By Andy the Actuary, May 12, 2012
   • 4 replies
   • 1.6k views
   • 
   • Belgarath
   • May 15, 2012

3. Qualified Replacement Plan for 1 Participant?

   By Dougsbpc, September 23, 2014
   • 4 replies
   • 2.8k views
   • 
   • david rigby
   • September 24, 2014

4. Rolling SEP IRA into a Cash Balance Plan?

   By metsfan026, March 14, 2024
   • 4 replies
   • 933 views
   • 
   • CuseFan
   • March 15, 2024

5. Sample Letter to describe defined benefit plans

   By KateSmithPA, November 10, 2005
   • 4 replies
   • 2.2k views
   • 
   • AndyH
   • November 14, 2005

6. 2 month plan year - audit questions

   By JanetM, May 29, 2002
   • 4 replies
   • 2.1k views
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   • JanetM
   • May 30, 2002

7. 430 Minimum Contribution w-Prefunded Balance

   By Rob P, May 1, 2009
   • 4 replies
   • 2k views
   • 
   • Mike Preston
   • May 1, 2009

8. IRC 417 Interest Rate

   By mwyatt, February 19, 2003
   • 4 replies
   • 2k views
   • 
   • mwyatt
   • February 21, 2003

9. Actuarial Equivalence

   By Guest Nini, February 12, 2007
   • 4 replies
   • 1.7k views
   • 
   • John Feldt ERPA CPC QPA
   • February 14, 2007

10. Restricted Lump sum with employee contributions

    By Dinosaur, June 25, 2012
    • 4 replies
    • 1.5k views
    • 
    • SoCalActuary
    • June 27, 2012

11. Variable Rate Premiums

    By Guest jazzy, September 4, 2003
    • 4 replies
    • 1k views
    • 
    • Effen
    • September 5, 2003

12. 70-1/2 MRD - special situation

    By flosfur, October 25, 2004
    • 4 replies
    • 1.5k views
    • 
    • Blinky the 3-eyed Fish
    • October 26, 2004

13. PPA 2006 follow up

    By Gary, September 27, 2007
    • 4 replies
    • 1.1k views
    • 
    • Effen
    • September 28, 2007

14. Plan was never set up

    By Jakyasar, February 15, 2023
    • 4 replies
    • 811 views
    • 
    • Josette
    • February 17, 2023

15. Unit Credit/PPA funding

    By tymesup, January 3, 2008
    • 4 replies
    • 1.4k views
    • 
    • tymesup
    • January 4, 2008

16. Calculating Life Expectancy

    By Guest jc719, July 2, 2008
    • 4 replies
    • 7.3k views
    • 
    • Andy the Actuary
    • July 2, 2008

17. Timing of IRS Approval of a DB Plan Termination

    By ishi, February 6, 2006
    • 4 replies
    • 2.1k views
    • 
    • Guest
    • February 6, 2006

18. Definition of "average annual compensation" under 29 USC 105

    By Guest Peter Henner, March 21, 1999
    • 4 replies
    • 1.8k views
    • 
    • Guest
    • March 23, 1999

19. Company owner is also union employee

    By digger, September 26, 2018
    • 4 replies
    • 2.7k views
    • 
    • digger
    • September 27, 2018

20. Actuary's Responsibilities

    By flosfur, July 6, 2003
    • 4 replies
    • 1.4k views
    • 
    • Larry M
    • July 15, 2003

21. New DB Plan; Old 5500 Problems

    By JAY21, April 27, 2007
    • 4 replies
    • 1.3k views
    • 
    • Effen
    • April 30, 2007

22. underfunded Plans

    By Guest kate from hackensack, May 3, 2009
    • 4 replies
    • 1.9k views
    • 
    • tymesup
    • May 6, 2009

23. When does benefit accrue under elapsed time?

    By Guest PiggyBank, July 6, 2010
    • 4 replies
    • 2.3k views
    • 
    • My 2 cents
    • July 7, 2010

24. Interpretation of 404 deduction limits

    By Gary, December 8, 2004
    • 4 replies
    • 1.7k views
    • 
    • himt4
    • May 4, 2006

25. Determination letter

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

26. Plan Merger - What are the issues?

    By AndyH, June 30, 2006
    • 4 replies
    • 1.5k views
    • 
    • AndyH
    • July 6, 2006

27. AFTAP < 60%

    By emmetttrudy, May 12, 2010
    • 4 replies
    • 1.7k views
    • 
    • Effen
    • May 18, 2010

28. FAS Codification Section 715-20-50

    By Guest RRO, March 22, 2011
    • 4 replies
    • 1.5k views
    • 
    • Guest
    • March 23, 2011

29. Controlled Group/IRC 404 & 415

    By JAY21, October 26, 2004
    • 4 replies
    • 1.8k views
    • 
    • Belgarath
    • October 27, 2004

30. Normal Retirement Age

    By SteveH, October 18, 2005
    • 4 replies
    • 3.2k views
    • 
    • david rigby
    • October 19, 2005

31. Refusal to Cooperate with RMD

    By mal, September 25, 2012
    • 4 replies
    • 1.6k views
    • 
    • SoCalActuary
    • September 26, 2012

32. Safe harbor benefit formula

    By Guest saeissler, May 24, 2006
    • 4 replies
    • 2.6k views
    • 
    • Guest
    • May 25, 2006

33. DB Limits from 1991?

    By JButtrick, November 17, 2006
    • 4 replies
    • 1.5k views
    • 
    • david rigby
    • November 20, 2006

34. Frozen AB, Benefits restarted, late retirement

    By Guest RBlaine, March 10, 2008
    • 4 replies
    • 954 views
    • 
    • SoCalActuary
    • March 10, 2008

35. What is compensation threshhold for HCE determination for plan year beginning 7/1/02?

    By Guest Marino13, December 1, 2003
    • 4 replies
    • 1.4k views
    • 
    • Tom Poje
    • December 2, 2003

36. Cash Balance plan testing questions

    By AndyH, April 15, 2010
    • 4 replies
    • 1.4k views
    • 
    • Penman2006
    • April 15, 2010

37. Can AB be reduced because of 415?

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

38. Inane IRS Funding Deficienty Letter

    By Guest astonewall, November 18, 2004
    • 4 replies
    • 1.3k views
    • 
    • Belgarath
    • November 19, 2004

39. Crediting service of rehired participants.

    By traveler, January 16, 2001
    • 4 replies
    • 2.9k views
    • 
    • traveler
    • January 18, 2001

40. Schedule B issues with funding deficiency. method change, and FFL

    By AndyH, November 18, 2004
    • 4 replies
    • 1.9k views
    • 
    • david rigby
    • December 1, 2004

41. Freeze 412(e)(3) Plan

    By jkdoll2, October 14, 2020
    • 4 replies
    • 1.6k views
    • 
    • DMcGovern
    • October 16, 2020

42. PPA and End of Year Valuations

    By mwyatt, February 23, 2009
    • 4 replies
    • 1.3k views
    • 
    • tymesup
    • March 25, 2009

43. Death Index

    By austin3515, April 28, 2014
    • 4 replies
    • 1.1k views
    • 
    • FormsRstillmylife
    • May 1, 2014

44. social security or early ret supplement as part of accd ben

    By Gary, July 9, 2002
    • 4 replies
    • 1.4k views
    • 
    • IRC401
    • July 16, 2002

45. Global Standard for Pension Accounting?

    By Chester, April 26, 2004
    • 4 replies
    • 1.3k views
    • 
    • MGB
    • April 30, 2004

46. cash bal plan design

    By Gary, June 17, 2011
    • 4 replies
    • 1.1k views
    • 
    • SoCalActuary
    • June 18, 2011

47. Distress Termination

    By shERPA, April 30, 2020
    • 4 replies
    • 770 views
    • 
    • shERPA
    • April 30, 2020

48. Single Life DB Plan and Estate Planning

    By DanyelN, May 15, 2024
    • 4 replies
    • 798 views
    • 
    • DanyelN
    • May 20, 2024

49. Historic 415 Post-Separataion COLAs

    By Guest HarveyC, February 26, 2002
    • 4 replies
    • 1.5k views
    • 
    • Guest
    • March 28, 2002

50. How are people handling this?

    By Guest tintree73, December 12, 2005
    • 4 replies
    • 1.5k views
    • 
    • SoCalActuary
    • December 13, 2005