Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. cash bal plan design

   By Gary, June 17, 2011
   • 4 replies
   • 1.2k views
   • 
   • SoCalActuary
   • June 18, 2011

2. Distress Termination

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

3. Single Life DB Plan and Estate Planning

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

4. Historic 415 Post-Separataion COLAs

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

5. How are people handling this?

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

6. Survey Data for Investment Costs/Practices for Large DB Plans

   By Jon Chambers, May 13, 2000
   • 4 replies
   • 1.4k views
   • 
   • Greg Judd
   • June 6, 2000

7. Funding of Defined Benefit Plans

   By John K, November 14, 2024
   • 4 replies
   • 1.1k views
   • 
   • John K
   • November 15, 2024

8. non-profit entity - "maximum" contribution

   By Effen, October 20, 2003
   • 4 replies
   • 1.4k views
   • 
   • Mike Preston
   • October 21, 2003

9. Partial Distribution

   By JBones, July 20, 2011
   • 4 replies
   • 1.8k views
   • 
   • JBones
   • August 5, 2011

10. Issues with insured takeover DB/DC combo

    By AndyH, June 15, 2018
    • 4 replies
    • 700 views
    • 
    • AndyH
    • June 18, 2018

11. Is Form 5310-a necessary for DB surplus transfer to QRP?

    By cheersmate, October 1, 2018   

    • surplus transfer
    • qualified replacement plan
    • (and 1 more)

      Tagged with:

      • surplus transfer
      • qualified replacement plan
      • 5310-a
    • 4 replies
    • 1.2k views
    • 
    • cheersmate
    • October 3, 2018

12. Actuarial Increase After Freeze

    By Guest Don N, June 7, 2000
    • 4 replies
    • 2.6k views
    • 
    • david rigby
    • November 1, 2005

13. CB Conversion Transition Benefit

    By Guest DORIGHT, February 7, 2008
    • 4 replies
    • 1.3k views
    • 
    • Guest
    • February 16, 2008

14. Plan Assets used to pay self correction expenses

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

15. 412(i) Plans and forfeitures from annuity product

    By Guest picwrc, July 11, 2005
    • 4 replies
    • 1.4k views
    • 
    • Guest
    • July 12, 2005

16. Cash Balance - 411d6 related

    By Jakyasar, December 26, 2022
    • 4 replies
    • 847 views
    • 
    • Jakyasar
    • December 27, 2022

17. SEP available for comparable benefits ?

    By JAY21, June 4, 2008
    • 4 replies
    • 1.2k views
    • 
    • AndyH
    • June 25, 2008

18. Cash Balance Plan on top of 401k w/ X-tested PS plan

    By dmb, February 26, 2002
    • 4 replies
    • 1.5k views
    • 
    • dmb
    • February 27, 2002

19. Top Heavy Minimum under EGTRRA

    By AndyH, March 29, 2002
    • 4 replies
    • 1.7k views
    • 
    • AndyH
    • April 1, 2002

20. Additional Funding Charge for a Plan first Subject to ERISA in 2003

    By Rolf Trautmann, December 17, 2003
    • 4 replies
    • 1.1k views
    • 
    • david rigby
    • December 18, 2003

21. who are participants for purposes of receiving the first annual funding notice no later than 120 days into 2009 (for the 2008 plan/calendar year)

    By gle318612, February 24, 2009
    • 4 replies
    • 1.1k views
    • 
    • Mike Preston
    • February 24, 2009

22. DB surviving spouse annuity - help!

    By Guest cngriffin, April 27, 1999
    • 4 replies
    • 1.9k views
    • 
    • david rigby
    • April 30, 1999

23. Funding for a Projected Top Heavy Benefit

    By Guest Don N, June 8, 2000
    • 4 replies
    • 1.4k views
    • 
    • Guest
    • June 10, 2000

24. Maximum Permitted Disparity

    By Guest pension222, January 24, 2003
    • 4 replies
    • 3.2k views
    • 
    • Guest
    • January 27, 2003

25. Terminated DB plan gets more money

    By Guest DIY, October 26, 2006
    • 4 replies
    • 1.6k views
    • 
    • david rigby
    • October 27, 2006

26. Plan Expenses added to TNC

    By nancy, August 28, 2009
    • 4 replies
    • 997 views
    • 
    • david rigby
    • August 29, 2009

27. AFTAP < 60%

    By Dinosaur, September 25, 2009
    • 4 replies
    • 1.4k views
    • 
    • dmb
    • September 29, 2009

28. Top-heavy accruals continuing after the plan falls below 60%

    By My 2 cents, July 16, 2013
    • 4 replies
    • 992 views
    • 
    • My 2 cents
    • July 22, 2013

29. Rollover options for non-spouse beneficiaries in pay status at DB plan termination

    By Pension RC, May 8, 2015
    • 4 replies
    • 1.2k views
    • 
    • Kevin C
    • May 14, 2015

30. Highway to You No Where

    By Andy the Actuary, June 30, 2012
    • 4 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • July 2, 2012

31. DB Deduction

    By SKC, March 23, 2021
    • 4 replies
    • 1.2k views
    • 
    • Mike Preston
    • March 26, 2021

32. section 404 assets

    By Draper55, October 21, 2009
    • 4 replies
    • 1.4k views
    • 
    • Blinky the 3-eyed Fish
    • October 22, 2009

33. Pension Income (distributions) subject to FICA

    By JAY21, March 17, 2010
    • 4 replies
    • 4k views
    • 
    • Guest
    • May 4, 2010

34. Secure 2.0 section 316 and IRC 412(d)

    By Draper55, February 22, 2023
    • 4 replies
    • 1.9k views
    • 
    • truphao
    • December 10, 2024

35. Excise tax for prohibited transaction

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

36. Mortality Table Help

    By Blinky the 3-eyed Fish, July 30, 2004
    • 4 replies
    • 2.4k views
    • 
    • david rigby
    • July 30, 2004

37. DB Plan Maintained by Corporation that is Owned by an Irrevocable Trust under Code Section 414

    By Guest EMM118, January 19, 2007
    • 4 replies
    • 1.6k views
    • 
    • Gary
    • January 24, 2007

38. 2008 Valuation

    By goldtpa, February 2, 2009
    • 4 replies
    • 1.2k views
    • 
    • goldtpa
    • February 12, 2009

39. Controlled Group Testing when Participant / Owner is not eligible?

    By Dougsbpc, December 28, 2022
    • 4 replies
    • 831 views
    • 
    • FPGuy
    • December 29, 2022

40. Cash Balance Plans

    By Gary, May 7, 2008
    • 4 replies
    • 2k views
    • 
    • Mike Preston
    • May 9, 2008

41. First Year AFTAP

    By dmb, March 24, 2011
    • 4 replies
    • 2.6k views
    • 
    • SoCalActuary
    • March 28, 2011

42. plan termination

    By Gary, July 22, 2011
    • 4 replies
    • 1.2k views
    • 
    • ScottR
    • July 23, 2011

43. Mortality Assumption for Actuarial Equivalence

    By C. B. Zeller, November 20, 2018
    • 4 replies
    • 1.3k views
    • 
    • Effen
    • November 24, 2018

44. 415(b) Limits - General Questions

    By IowaActuary, February 7, 2020
    • 4 replies
    • 1.3k views
    • 
    • Mike Preston
    • February 8, 2020

45. DB plan distribution form signed, participant dies the next day

    By katieinny, October 22, 2019   

    • spouse predeceased
    • 4 replies
    • 1k views
    • 
    • david rigby
    • October 22, 2019

46. 401(a)(26) in an offset arrangement

    By Blinky the 3-eyed Fish, February 4, 2003
    • 4 replies
    • 1.3k views
    • 
    • Mike Preston
    • February 4, 2003

47. Plan Design - Safe Harbor 3% 401(k) and Cash balance Plan

    By Gary, July 11, 2005
    • 4 replies
    • 1.9k views
    • 
    • Tom Poje
    • July 12, 2005

48. Unit Credit Funding For a Frozen Plan

    By Guest merlin, February 11, 2008
    • 4 replies
    • 1.4k views
    • 
    • Guest
    • February 12, 2008

49. WRERA You Thinking the Same Way I Am?

    By Andy the Actuary, February 2, 2009
    • 4 replies
    • 1.7k views
    • 
    • david rigby
    • February 3, 2009

50. Lump Sum Distribution

    By Guest W J Parks, June 14, 2000
    • 4 replies
    • 2.2k views
    • 
    • AndyH
    • June 16, 2000