Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. 110% Test - Restricted Lump Sum

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

2. Terminating Qualified Replacement Plan

   By Monica Barnard, June 24, 2017
   • 4 replies
   • 2.4k views
   • 
   • david rigby
   • July 6, 2017

3. Subsidized Joint and Survivor Annuity & missing spouse

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

4. Credited Service

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

5. Restricted Payments for Top 25 HCE

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

6. cash balance plan with switch in group

   By Tom Poje, February 1, 2011
   • 4 replies
   • 1.1k views
   • 
   • Lou S.
   • February 1, 2011

7. EA Topics

   By FAPInJax, April 10, 2008
   • 4 replies
   • 2.1k views
   • 
   • mwyatt
   • April 14, 2008

8. Cash Balance - Interest Accruals

   By IRC401, November 28, 2002
   • 4 replies
   • 1.5k views
   • 
   • IRC401
   • December 14, 2002

9. Consequences of retroactive reduction in accrued benefit

   By Gary, August 5, 2009
   • 4 replies
   • 1.1k views
   • 
   • Gary
   • August 7, 2009

10. valuation date - short CB plan year for termination

    By Bri, June 2, 2021
    • 4 replies
    • 1.3k views
    • 
    • Calavera
    • June 3, 2021

11. Interest Rate Locator

    By Hoard1, July 1, 1999
    • 4 replies
    • 1.5k views
    • 
    • Larry M
    • July 9, 1999

12. Change of Enrolled Actuary

    By david rigby, September 16, 2004
    • 4 replies
    • 2.1k views
    • 
    • Blinky the 3-eyed Fish
    • September 17, 2004

13. K-1 vs W-2 for contribution

    By thepensionmaven, September 1, 2020
    • 4 replies
    • 1.5k views
    • 
    • BG5150
    • September 2, 2020

14. Brain Cramp - AFTAP and Shortfall Amortization

    By mwyatt, February 4, 2009
    • 4 replies
    • 2k views
    • 
    • Andy the Actuary
    • February 5, 2009

15. 204h notices

    By Gary, July 8, 2009
    • 4 replies
    • 2.2k views
    • 
    • Guest
    • July 8, 2009

16. Lump Sum cashout (timing/value)

    By Guest jmrodrig, December 23, 2009
    • 4 replies
    • 1.2k views
    • 
    • david rigby
    • December 23, 2009

17. Converting a direct rollover to an initial cash balance

    By Guest Mike Melnick, March 12, 2003
    • 4 replies
    • 1.2k views
    • 
    • Mike Preston
    • March 15, 2003

18. K-1 ?

    By Penman2006, February 4, 2009
    • 4 replies
    • 2.1k views
    • 
    • PensionPro
    • September 9, 2015

19. Actual Rate of Return to Apply To PFB, FSCOB

    By Andy the Actuary, February 26, 2009
    • 4 replies
    • 1.9k views
    • 
    • flosfur
    • March 13, 2009

20. Getting insurance out of a db plan

    By Bird, July 22, 2013
    • 4 replies
    • 1.2k views
    • 
    • Bird
    • July 22, 2013

21. Violation of SH mid-year change rules? Adding a 2013 DB plan, DC SH already in place

    By justanotheradmin, December 6, 2013   

    • Safe harbor
    • combination plan
    • (and 1 more)

      Tagged with:

      • Safe harbor
      • combination plan
      • mid-year change
    • 4 replies
    • 1.7k views
    • 
    • justanotheradmin
    • December 9, 2013

22. Change Benefit Election

    By Cloudy, January 28, 2014
    • 4 replies
    • 1.7k views
    • 
    • My 2 cents
    • January 29, 2014

23. Can A Statutory Employee Set Up A Plan?

    By Stash026, December 17, 2019
    • 4 replies
    • 976 views
    • 
    • Bill Presson
    • December 23, 2019

24. Permitted Disparity, Non-Standard Interest Rates

    By Guest merlin, April 28, 2004
    • 4 replies
    • 1.9k views
    • 
    • Guest
    • April 30, 2004

25. Change to Career Average Formula Without Wearaway

    By LIBOR, December 14, 2004
    • 4 replies
    • 1.5k views
    • 
    • SoCalActuary
    • December 14, 2004

26. HCE exception for 401(a)(26)?

    By Guest FredReilly, December 28, 2000
    • 4 replies
    • 1.7k views
    • 
    • Guest
    • January 1, 2001

27. 2009 Contributions in 2008?

    By emmetttrudy, February 4, 2009
    • 4 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • February 5, 2009

28. Sole proprietor and cushion

    By ombskid, April 6, 2016
    • 4 replies
    • 933 views
    • 
    • ombskid
    • April 6, 2016

29. deductions/SEP+DBP

    By Jakyasar, October 28, 2019
    • 4 replies
    • 894 views
    • 
    • Earl
    • October 28, 2019

30. Field directive

    By Guest shronesz, November 1, 2004
    • 4 replies
    • 1.5k views
    • 
    • SRM
    • November 4, 2004

31. 75% Joint and Survivor

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

32. 411(d)(6)

    By AdKu, March 15, 2017
    • 4 replies
    • 1.2k views
    • 
    • My 2 cents
    • March 15, 2017

33. Can we remove "Suspension of Benefits" provisions?

    By ERISA-Bubs, September 28, 2023
    • 4 replies
    • 1.2k views
    • 
    • Draper55
    • October 25, 2023

34. Transition Credits and Non-Discrimination

    By Guest JimmyP, September 7, 2001
    • 4 replies
    • 1.9k views
    • 
    • Guest
    • September 7, 2001

35. Reversion of nondeductible contribution

    By Guest saeissler, June 2, 2006
    • 4 replies
    • 1.7k views
    • 
    • Guest
    • June 5, 2006

36. Plan Design - Non Discrimination

    By Gary, November 29, 2006
    • 4 replies
    • 1.4k views
    • 
    • SoCalActuary
    • November 29, 2006

37. DB Required Minimum's

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

38. Normal Retirement Age under 62

    By John Feldt ERPA CPC QPA, October 6, 2010
    • 4 replies
    • 1.2k views
    • 
    • John Feldt ERPA CPC QPA
    • October 7, 2010

39. Pension repayment on rehire

    By Dr Joe, February 14, 2020   

    • pension repayment rehire
    • 4 replies
    • 1.6k views
    • 
    • Dr Joe
    • February 14, 2020

40. Deducting the unfunded current liability

    By FAPInJax, January 27, 2003
    • 4 replies
    • 1.5k views
    • 
    • FAPInJax
    • January 28, 2003

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

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

42. Calculating RMD to owner has attained 70.5 on Plan Termination

    By AdKu, February 18, 2016   

    • Owner RMD on Plan Termination
    • 4 replies
    • 1.5k views
    • 
    • Calavera
    • February 23, 2016

43. Frozen Cash Balance Plan

    By K2, June 27, 2018
    • 4 replies
    • 1.8k views
    • 
    • Draper55
    • July 2, 2018

44. Immunization

    By Andy the Actuary, October 31, 2007
    • 4 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • October 31, 2007

45. Conversion of DB Plan to DC Plan

    By PJ2009, June 9, 2009
    • 4 replies
    • 1.4k views
    • 
    • Effen
    • June 12, 2009

46. DB/DC Combo 404(a)(7) limits and non-Roth after-tax contributions

    By Guest hk73, June 26, 2014
    • 4 replies
    • 2k views
    • 
    • Guest
    • June 26, 2014

47. One Plan > $250,000 But Other Plan Is Not. Form 5500 Required for Other Plan?

    By Stash026, October 6, 2017
    • 4 replies
    • 1.7k views
    • 
    • CuseFan
    • October 6, 2017

48. Funding Deficiency?

    By Gary, May 19, 2005
    • 4 replies
    • 1.3k views
    • 
    • david rigby
    • May 19, 2005

49. Terminated DB plan pre PPA

    By Guest ICannotDiscloseMyIdentity, March 28, 2011
    • 4 replies
    • 1.2k views
    • 
    • david rigby
    • April 1, 2011

50. Participant Exclusions

    By amcorson, April 25, 2011
    • 4 replies
    • 1.6k views
    • 
    • John Feldt ERPA CPC QPA
    • April 26, 2011