Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Change of valuation date

   By dmb, December 4, 2002
   • 3 replies
   • 1.6k views
   • 
   • david rigby
   • December 4, 2002

2. rollovers into db plan

   By Guest lip, October 23, 2008
   • 10 replies
   • 1.6k views
   • 
   • Blinky the 3-eyed Fish
   • November 12, 2008

3. Partial lump sum distribution

   By Guest Roman, September 7, 2005
   • 1 reply
   • 1.6k views
   • 
   • david rigby
   • September 7, 2005

4. Non-profit Qualified Plan Contributions Maximum

   By Guest CNB, May 12, 2004
   • 1 reply
   • 1.6k views
   • 
   • Blinky the 3-eyed Fish
   • May 13, 2004

5. Owner-only DB plan to freeze

   By John Feldt ERPA CPC QPA, September 17, 2010
   • 3 replies
   • 1.6k views
   • 
   • Belgarath
   • September 20, 2010

6. Funding after FFL

   By Guest Chamelnix, February 8, 2002
   • 5 replies
   • 1.6k views
   • 
   • david rigby
   • February 9, 2002

7. Can employer's 3% contribution to a 401(k) safe harbor plan be used as an offset for a safe harbor Floor Offset DB plan?

   By flosfur, September 20, 2003
   • 3 replies
   • 1.6k views
   • 
   • Blinky the 3-eyed Fish
   • September 22, 2003

8. Is age 65 or 62 to be used when cross-testing a DB/DC plan?

   By AdKu, June 21, 2019
   • 7 replies
   • 1.6k views
   • 
   • AndyH
   • July 2, 2019

9. Excess assets in DB Plan to go to Replacement Plan

   By cdavis25, February 28, 2013
   • 5 replies
   • 1.6k views
   • 
   • cdavis25
   • March 6, 2013

10. Broadly Available Separate Plans-of much use ?

    By JAY21, September 29, 2005
    • 0 replies
    • 1.6k views
    • 
    • JAY21
    • September 29, 2005

11. Rash of inaccurate 5500 late filing penalties from IRS

    By RayJJohnsonJr, November 11, 2022
    • 7 replies
    • 1.6k views
    • 
    • chc93
    • November 18, 2022

12. 415 limits

    By Guest MikeMiller, July 16, 2001
    • 1 reply
    • 1.6k views
    • 
    • rcline46
    • July 16, 2001

13. Year of Participation (YOP) for Section 415

    By flosfur, March 24, 2004
    • 5 replies
    • 1.6k views
    • 
    • flosfur
    • March 30, 2004

14. 412(i), where is the guidance?

    By Effen, January 22, 2004
    • 11 replies
    • 1.6k views
    • 
    • Kirk Maldonado
    • January 24, 2004

15. Does anyone know what the IRS position on how low a plan sponsor can s

    By Guest Frank Berrodin, February 25, 2000
    • 4 replies
    • 1.6k views
    • 
    • Everett Moreland
    • February 28, 2000

16. Assumptions used in CL calcs for PBGC Var Premium Liability

    By C2C, December 10, 2002
    • 5 replies
    • 1.6k views
    • 
    • david rigby
    • December 14, 2002

17. PBGC Coverage

    By Gary, February 10, 2007
    • 2 replies
    • 1.6k views
    • 
    • Gary
    • February 13, 2007

18. Adding to Prefunding Balance

    By Dougsbpc, September 26, 2009
    • 3 replies
    • 1.6k views
    • 
    • Andy the Actuary
    • September 27, 2009

19. Collectibles as Plan Investments

    By emmetttrudy, August 16, 2011
    • 3 replies
    • 1.6k views
    • 
    • Guest
    • August 19, 2011

20. ERISA 204(h) Notice and 1 life plans

    By AndyH, May 25, 2004
    • 4 replies
    • 1.6k views
    • 
    • AndyH
    • May 25, 2004

21. New plan, funding and the 415 limit

    By Guest ICannotDiscloseMyIdentity, November 12, 2009
    • 10 replies
    • 1.6k views
    • 
    • Guest
    • November 16, 2009

22. Flexible pension

    By Gary, August 27, 2005
    • 5 replies
    • 1.6k views
    • 
    • AndyH
    • September 6, 2005

23. DB Termination

    By goldtpa, October 13, 2006
    • 4 replies
    • 1.6k views
    • 
    • goldtpa
    • October 13, 2006

24. Cash Balance Plan Admininstration software

    By Dan, January 15, 2008
    • 7 replies
    • 1.6k views
    • 
    • Dan
    • January 18, 2008

25. Furnishing Participants Documents

    By BFree, December 13, 2001
    • 3 replies
    • 1.5k views
    • 
    • Gary
    • December 20, 2001

26. PBGC takeover

    By AndyH, October 15, 2009
    • 10 replies
    • 1.5k views
    • 
    • AndyH
    • October 15, 2009

27. Participant Exclusions

    By amcorson, April 25, 2011
    • 4 replies
    • 1.5k views
    • 
    • John Feldt ERPA CPC QPA
    • April 26, 2011

28. Closed Defined Benefit Plan & Rehired Employee

    By Guest elmo27, February 7, 2012
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • February 7, 2012

29. Pooling of sick leave credit for use by other plan participants

    By EGB, June 5, 2001
    • 2 replies
    • 1.5k views
    • 
    • Larry M
    • June 7, 2001

30. Consentual or Non-Consentual

    By Andy the Actuary, November 8, 2008
    • 3 replies
    • 1.5k views
    • 
    • Mike Preston
    • November 9, 2008

31. FAS Codification Section 715-20-50

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

32. 5500EZ filing

    By Gary, September 27, 2005
    • 10 replies
    • 1.5k views
    • 
    • Guest
    • September 28, 2005

33. Determining whether spousal consent is required

    By Guest BOK, May 21, 2004
    • 1 reply
    • 1.5k views
    • 
    • Effen
    • May 21, 2004

34. Definition of Spouse & DOMA

    By Guest jac, August 21, 2012
    • 3 replies
    • 1.5k views
    • 
    • Peter Gulia
    • August 22, 2012

35. 75% Joint and Survivor

    By tuni88, May 11, 2008
    • 4 replies
    • 1.5k views
    • 
    • tuni88
    • May 12, 2008

36. Marti

    By Marti, August 26, 2017
    • 7 replies
    • 1.5k views
    • 
    • My 2 cents
    • September 7, 2017

37. Has anyone done an SAR for a 412(i) plan?

    By Guest, December 8, 2000
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • December 8, 2000

38. Employer securities in a DB plan grow to more than 10%. Now what?

    By katieinny, September 12, 2005
    • 1 reply
    • 1.5k views
    • 
    • david rigby
    • September 12, 2005

39. Projection of mortality rates; confusing definition of actuarial equivalence

    By Guest Doug Goelz, September 16, 2003
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • September 29, 2003

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

    By Guest EMM118, January 19, 2007
    • 4 replies
    • 1.5k views
    • 
    • Gary
    • January 24, 2007

41. Can anyone suggest a website that contains information on the average

    By Guest rcenturion, October 19, 2000
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • October 19, 2000

42. Top Heavy DB and DC under EGTRRA

    By AndyH, January 28, 2003
    • 3 replies
    • 1.5k views
    • 
    • Guest
    • January 28, 2003

43. 2001 Compensation Limit

    By Pension RC, August 2, 2013
    • 2 replies
    • 1.5k views
    • 
    • david rigby
    • August 2, 2013

44. S corp income issues

    By Gary, November 19, 2002
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • November 19, 2002

45. 30 Year Treasury Rate

    By flosfur, January 11, 2007
    • 1 reply
    • 1.5k views
    • 
    • Everett Moreland
    • January 11, 2007

46. 415 Limits

    By Gary, June 26, 2008
    • 2 replies
    • 1.5k views
    • 
    • Gary
    • June 26, 2008

47. DB Required Minimum's

    By austin3515, January 2, 2013
    • 4 replies
    • 1.5k views
    • 
    • John Feldt ERPA CPC QPA
    • January 2, 2013

48. DB/DC plan design after 12/31/99

    By Guest Jim Berry, September 10, 1999
    • 3 replies
    • 1.5k views
    • 
    • SoCalActuary
    • September 23, 1999

49. Benefit Formulas

    By Guest DRN, April 2, 2003
    • 7 replies
    • 1.5k views
    • 
    • AndyH
    • April 3, 2003

50. Cash balance whipsaw

    By Gary, October 26, 2001
    • 1 reply
    • 1.5k views
    • 
    • IRC401
    • October 26, 2001