Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Election to Apply Balances

   By Pension RC, September 14, 2017
   • 5 replies
   • 1.6k views
   • 
   • SoCalActuary
   • September 14, 2017

2. Correction of misallocation of assets when dividing a master trust

   By JDuns, June 27, 2001
   • 0 replies
   • 1.6k views
   • 
   • JDuns
   • June 27, 2001

3. Change in valuation date

   By Guest lerieleech, July 30, 2008
   • 3 replies
   • 1.6k views
   • 
   • AndyH
   • July 30, 2008

4. 436 restrictions

   By Gary, August 12, 2010
   • 3 replies
   • 1.6k views
   • 
   • My 2 cents
   • August 16, 2010

5. DB Plans & 401(a)(9) Amendment

   By Guest SJGR, January 13, 2005
   • 1 reply
   • 1.6k views
   • 
   • Guest
   • January 14, 2005

6. Top heavy minimum benefit - avg comp definition

   By Audrey, May 15, 2025
   • 4 replies
   • 1.6k views
   • 
   • Audrey
   • May 16, 2025

7. DB plan was not funded timely

   By Jakyasar, June 3, 2023
   • 2 replies
   • 1.6k views
   • 
   • CuseFan
   • June 6, 2023

8. Sole Proprietor excess contribution

   By Dinosaur, July 5, 2013
   • 2 replies
   • 1.6k views
   • 
   • ScottR
   • July 24, 2013

9. Cash Balance - Past Service Benefits

   By carrots, March 3, 2009
   • 3 replies
   • 1.6k views
   • 
   • JAY21
   • March 4, 2009

10. 2007-28 Q&A 9 Reversed

    By ak2ary, September 14, 2007
    • 7 replies
    • 1.6k views
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    • Mike Preston
    • September 14, 2007

11. 70-1/2 MRD - special situation

    By flosfur, October 25, 2004
    • 4 replies
    • 1.6k views
    • 
    • Blinky the 3-eyed Fish
    • October 26, 2004

12. Definition of Accd Ben in Cash Balance Plan

    By Gary, June 15, 2000
    • 0 replies
    • 1.6k views
    • 
    • Gary
    • June 15, 2000

13. In-service / Post-retirement withdrawal from DB?

    By Guest Beth N, August 17, 1999
    • 2 replies
    • 1.6k views
    • 
    • Gary
    • August 20, 1999

14. Real Estate assets in DB: Prohibited Transaction

    By Guest RW, March 23, 2000
    • 0 replies
    • 1.6k views
    • 
    • Guest
    • March 23, 2000

15. Retroactive Plan Effective Date

    By Guest snorthup, March 7, 2003
    • 2 replies
    • 1.6k views
    • 
    • Belgarath
    • March 7, 2003

16. DB Document Restatement

    By Guest taj32z, September 11, 2003
    • 7 replies
    • 1.6k views
    • 
    • Blinky the 3-eyed Fish
    • October 22, 2003

17. Eliminating optional form of benefit in a DB Plan

    By Guest ablach, February 4, 2002
    • 2 replies
    • 1.6k views
    • 
    • Gary
    • February 10, 2002

18. Significant Detriment

    By jpod, May 20, 2016
    • 6 replies
    • 1.6k views
    • 
    • Kevin C
    • May 27, 2016

19. Lump sum 411 protected benefits

    By Gary, July 29, 1999
    • 0 replies
    • 1.6k views
    • 
    • Gary
    • July 29, 1999

20. Lump Sum implications of WIDE treasury-to-Corporate spread

    By Guest DBPension, April 15, 2009
    • 4 replies
    • 1.6k views
    • 
    • SoCalActuary
    • April 16, 2009

21. Actuarial Assumptions & Early Ret. Subsidies

    By LIBOR, October 4, 2001
    • 2 replies
    • 1.6k views
    • 
    • david rigby
    • October 4, 2001

22. MISREPRSENTATION OF AGE

    By LIBERTYKID, August 15, 2011
    • 8 replies
    • 1.6k views
    • 
    • jpod
    • August 16, 2011

23. 204(h) Notice under EGTRRA

    By Guest lisbetf, February 8, 2002
    • 2 replies
    • 1.6k views
    • 
    • Guest
    • February 19, 2002

24. Improper SSA Notifications

    By Effen, July 28, 2006
    • 6 replies
    • 1.6k views
    • 
    • david rigby
    • July 28, 2006

25. Termination of Frozen DB

    By J. Bringhurst, November 13, 2006
    • 2 replies
    • 1.6k views
    • 
    • J. Bringhurst
    • November 13, 2006

26. Cross testing 412i

    By FAPInJax, August 20, 2004
    • 5 replies
    • 1.6k views
    • 
    • SoCalActuary
    • August 23, 2004

27. Plan formula different from document

    By Guest Jim Hunzelman, September 13, 2001
    • 4 replies
    • 1.6k views
    • 
    • Belgarath
    • September 14, 2001

28. 204(h) requirement as a result of TRA '86

    By Gary, March 8, 2001
    • 0 replies
    • 1.6k views
    • 
    • Gary
    • March 8, 2001

29. Frozen DB Plan and 401(a)(26) Testing

    By ac, December 11, 2012
    • 0 replies
    • 1.6k views
    • 
    • ac
    • December 11, 2012

30. Pragmatic Disabled Life Continuance

    By Guest Texas_Acty, March 27, 2006
    • 2 replies
    • 1.6k views
    • 
    • Effen
    • March 30, 2006

31. more 412(i)

    By Guest jig100, July 29, 2002
    • 1 reply
    • 1.6k views
    • 
    • Ron Snyder
    • July 29, 2002

32. Cash Balance Plans - Whipsaw

    By Gary, December 20, 2004
    • 2 replies
    • 1.6k views
    • 
    • SoCalActuary
    • December 21, 2004

33. Deemed Waiver & Voluntary Waiver

    By dmb, March 15, 2011
    • 2 replies
    • 1.6k views
    • 
    • dmb
    • March 15, 2011

34. Minimum Contribution Due Date

    By ac, September 17, 2009
    • 3 replies
    • 1.6k views
    • 
    • ac
    • September 17, 2009

35. Is there anyway to keep a DB plan inplace for exsisting benefits, and

    By Guest trustme, July 20, 2000
    • 3 replies
    • 1.6k views
    • 
    • Guest
    • August 7, 2000

36. 1.401(a)(4)-5(a) ?

    By Penman2006, April 15, 2010
    • 7 replies
    • 1.6k views
    • 
    • David MacLennan
    • April 19, 2010

37. Law Firm Plan Non Discrimination Testing

    By Gary, June 8, 2008
    • 2 replies
    • 1.6k views
    • 
    • Andy the Actuary
    • June 9, 2008

38. Modified Aggregate Funding

    By Guest MikeMiller, May 3, 2002
    • 5 replies
    • 1.6k views
    • 
    • Guest
    • May 3, 2002

39. Effective Interest Rates

    By carrots, April 16, 2009
    • 2 replies
    • 1.6k views
    • 
    • carrots
    • April 17, 2009

40. Plan Loans to Owners

    By Gary, November 7, 2006
    • 1 reply
    • 1.6k views
    • 
    • Belgarath
    • November 7, 2006

41. 2008 Maximum Pension Deduction

    By Gary, March 26, 2008
    • 4 replies
    • 1.6k views
    • 
    • david rigby
    • March 27, 2008

42. PBGC Schedule A

    By Guest MikeMiller, April 11, 2002
    • 1 reply
    • 1.6k views
    • 
    • david rigby
    • April 11, 2002

43. 5310 Determination Letter Upon Termination of Cash Balance Plan

    By Guest num1, January 2, 2003
    • 1 reply
    • 1.6k views
    • 
    • MGB
    • January 3, 2003

44. How do I appeal the automatic enrollment for cash balanced retirement

    By Guest tebutler, September 12, 2000
    • 2 replies
    • 1.6k views
    • 
    • Larry M
    • September 14, 2000

45. Memphis IRS rejecting "99" EA prefix

    By mwyatt, June 17, 1999
    • 1 reply
    • 1.6k views
    • 
    • david rigby
    • June 18, 1999

46. Advance funding of early retirement window

    By AndyH, January 23, 2001
    • 7 replies
    • 1.6k views
    • 
    • AndyH
    • January 26, 2001

47. Late Quarterly Contribution Charge

    By mming, November 27, 2008
    • 2 replies
    • 1.6k views
    • 
    • david rigby
    • November 28, 2008

48. Part-Time Eligibilty: Ambiguous Plan Terms?

    By Guest inquirer, March 11, 2003
    • 10 replies
    • 1.6k views
    • 
    • david rigby
    • March 13, 2003

49. deductibility of Contributions

    By Dougsbpc, November 30, 2006
    • 9 replies
    • 1.6k views
    • 
    • Dougsbpc
    • December 1, 2006

50. Can SPD override the Plan doc.

    By Gary, December 9, 2000
    • 1 reply
    • 1.6k views
    • 
    • QDROphile
    • December 13, 2000