Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Restrictions on Lump Sum Distributions to HCEs

   By Andy the Actuary, September 27, 2012
   • 4 replies
   • 2.6k views
   • 
   • SoCalActuary
   • January 10, 2013

2. Boy val/aftap

   By Draper55, March 12, 2015
   • 4 replies
   • 1.3k views
   • 
   • StormShadow
   • March 19, 2015

3. Excise Tax on DB Funding Deficiencies

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

4. S-Corp loss created by DB Contribution

   By Guest elem, August 8, 2005
   • 4 replies
   • 2.5k views
   • 
   • Blinky the 3-eyed Fish
   • August 9, 2005

5. Pension Bills

   By JAY21, July 7, 2006
   • 4 replies
   • 1.5k views
   • 
   • AndyH
   • July 10, 2006

6. Client disclosure

   By Gary, April 19, 2005
   • 4 replies
   • 1.2k views
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   • Lame Duck
   • April 20, 2005

7. PFB and Excess contributions for EOY plans

   By Guest AP914, January 23, 2010
   • 4 replies
   • 1.4k views
   • 
   • Guest
   • January 28, 2010

8. non-spouse beneficiary more than 10 years younger

   By Guest kjk, November 8, 2002
   • 4 replies
   • 2.7k views
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   • RTK
   • November 11, 2002

9. Value of Insurance Contracts

   By AndyH, September 28, 2012
   • 4 replies
   • 1.4k views
   • 
   • Bird
   • October 1, 2012

10. Retroactive Annuity Starting Date Interest

    By Mister Met, December 4, 2013
    • 4 replies
    • 4.9k views
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    • Calavera
    • December 5, 2013

11. 415 prior plan

    By Guest csk, August 1, 2004
    • 4 replies
    • 1.2k views
    • 
    • AndyH
    • August 2, 2004

12. Rev. Proc. 2000-40

    By Guest penman, March 30, 2005
    • 4 replies
    • 2k views
    • 
    • Guest
    • March 30, 2005

13. Automatic Plan Freeze

    By Gary, November 18, 2008
    • 4 replies
    • 1.3k views
    • 
    • Blinky the 3-eyed Fish
    • November 18, 2008

14. Remove Lump Sum Distributions from DB Plan

    By 12AX7, April 9, 2009
    • 4 replies
    • 1.1k views
    • 
    • 12AX7
    • April 9, 2009

15. Splitting a DB Plan into 2 Plans

    By Mister Met, November 14, 2012
    • 4 replies
    • 1.4k views
    • 
    • frizzyguy
    • December 28, 2012

16. Shortfall Base Q

    By VeryOldMan, December 13, 2019
    • 4 replies
    • 718 views
    • 
    • VeryOldMan
    • December 13, 2019

17. Method for calculating lump sums

    By Guest Andy, June 10, 1999
    • 4 replies
    • 2.2k views
    • 
    • david rigby
    • June 12, 1999

18. Form 5500 filing with asset sale

    By Guest JDL, March 12, 2003
    • 4 replies
    • 1.3k views
    • 
    • E as in ERISA
    • March 12, 2003

19. 411(b) and offset plan

    By Gary, November 8, 2001
    • 4 replies
    • 1.8k views
    • 
    • Gary
    • November 23, 2001

20. DB DC combo question regarding Top Heavy

    By Earl, September 16, 2004
    • 4 replies
    • 1.3k views
    • 
    • AndyH
    • September 17, 2004

21. Do the Attribution Rules Apply?

    By mming, October 1, 2006
    • 4 replies
    • 2.3k views
    • 
    • Mike Preston
    • February 25, 2019

22. Form 8955 SSA required for Cash Balance

    By jmartin, November 4, 2011
    • 4 replies
    • 2.2k views
    • 
    • Effen
    • November 4, 2011

23. Paying lump sums after window expires- Part II

    By Gary1899, September 5, 2019
    • 4 replies
    • 711 views
    • 
    • Sellarsian
    • September 7, 2019

24. Thank an actuary!

    By Guest Carol the Writer, August 2, 2004
    • 4 replies
    • 1.5k views
    • 
    • Blinky the 3-eyed Fish
    • August 2, 2004

25. New Plan - Different Tax and Plan Years

    By SRM, May 2, 2007
    • 4 replies
    • 1.2k views
    • 
    • david rigby
    • May 3, 2007

26. 415 Adjustment Necessary?

    By Dougsbpc, April 5, 2007
    • 4 replies
    • 1.5k views
    • 
    • John Feldt ERPA CPC QPA
    • April 5, 2007

27. New DB plan now for 2020

    By cathyw, September 27, 2021
    • 4 replies
    • 496 views
    • 
    • cathyw
    • September 27, 2021

28. Can QRP (qualified replacement plan) transfer be rolled back into a new defined benefit plan?

    By Jakyasar, January 28, 2022
    • 4 replies
    • 764 views
    • 
    • Bri
    • January 28, 2022

29. Required Beginning Date for Cash Balance Plan

    By emmetttrudy, May 2, 2017
    • 4 replies
    • 1.4k views
    • 
    • Calavera
    • May 3, 2017

30. Timing of discretionary amendments

    By Guest DIY, March 7, 2006
    • 4 replies
    • 2.7k views
    • 
    • Mike Preston
    • March 7, 2006

31. Minimizing Settement Charges?

    By Effen, March 9, 2018   

    • asc accounting concerns
    • 4 replies
    • 941 views
    • 
    • Dave Rumas
    • March 13, 2018

32. Code Fore 94 GAR Mortality On Sch. B

    By Guest merlin, July 12, 2004
    • 4 replies
    • 1.9k views
    • 
    • Guest
    • July 16, 2004

33. Actuarial Increase for late retirement

    By John Feldt ERPA CPC QPA, July 5, 2007
    • 4 replies
    • 6k views
    • 
    • ak2ary
    • July 6, 2007

34. Long Term Healthcare

    By Guest skc, September 2, 2008
    • 4 replies
    • 1k views
    • 
    • GBurns
    • September 3, 2008

35. new comp/cash balance excel spreadsheet

    By thepensionmaven, July 7, 2012
    • 4 replies
    • 2.7k views
    • 
    • Guest
    • August 1, 2012

36. plan conversion

    By thepensionmaven, December 28, 2012
    • 4 replies
    • 1.1k views
    • 
    • frizzyguy
    • December 31, 2012

37. Interest on credit balance for quarterly contribution requirement

    By dmb, July 10, 2006
    • 4 replies
    • 1.8k views
    • 
    • Mike Preston
    • February 19, 2008

38. Defined Benefit Plan/Bankruptcy/Something Smells

    By Guest Steve McIntire, September 1, 2009
    • 4 replies
    • 1.4k views
    • 
    • masteff
    • September 2, 2009

39. Suppose the IRS decides to use the SOA mortality tables

    By My 2 cents, January 22, 2015   

    • Funding and lump sums
    • 4 replies
    • 2k views
    • 
    • Effen
    • January 23, 2015

40. Stock Investment in DB Plan - Prohibited?

    By Guest AEA, February 5, 2003
    • 4 replies
    • 1.8k views
    • 
    • AndyH
    • February 6, 2003

41. Qualified Disability Benefit Protected?

    By Snapper, August 4, 2021
    • 4 replies
    • 1.5k views
    • 
    • Effen
    • July 9

42. Post Age 65 Retirement 415 Limit

    By Dougsbpc, November 2, 2022
    • 4 replies
    • 664 views
    • 
    • Effen
    • November 2, 2022

43. DB & PS Combo

    By dmb, July 30, 2003
    • 4 replies
    • 1.1k views
    • 
    • WDIK
    • July 30, 2003

44. Average Benefit Percentage Test Involving a Frozen DB Plan

    By LIBOR, August 2, 2004
    • 4 replies
    • 2k views
    • 
    • LIBOR
    • August 3, 2004

45. Discriminatory Plan Feature

    By Guest Texas_Acty, January 13, 2006
    • 4 replies
    • 1.5k views
    • 
    • WDIK
    • January 13, 2006

46. 110% Test - Restricted Lump Sum

    By emmetttrudy, November 4, 2011
    • 4 replies
    • 2.4k views
    • 
    • Benefits to all
    • July 2, 2013

47. Terminating Qualified Replacement Plan

    By Monica Barnard, June 24, 2017
    • 4 replies
    • 2.3k views
    • 
    • david rigby
    • July 6, 2017

48. Subsidized Joint and Survivor Annuity & missing spouse

    By Guest BDZ, March 8, 2005
    • 4 replies
    • 2.3k views
    • 
    • Guest
    • March 9, 2005

49. Credited Service

    By Gary, May 3, 2007
    • 4 replies
    • 1.6k views
    • 
    • Gary
    • May 4, 2007

50. Restricted Payments for Top 25 HCE

    By Guest Not Amused, August 6, 2010
    • 4 replies
    • 1.9k views
    • 
    • SoCalActuary
    • August 6, 2010