Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. controlled group and eligibility rules to participate

   By Guest Benefitsrock, June 14, 2012
   • 3 replies
   • 1.5k views
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   • ETA Consulting LLC
   • June 15, 2012

2. Bad QDRO-What to do?

   By AndyH, April 11, 2005
   • 8 replies
   • 1.5k views
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   • AndyH
   • April 13, 2005

3. Breach of Fiduciary Duty

   By Janie, August 15, 2017
   • 5 replies
   • 1.5k views
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   • Janie
   • August 15, 2017

4. Can Employer Withsraw Amount Contributed to a DB Plan if Amount Contri

   By Guest Edward McElroy, April 13, 1999
   • 2 replies
   • 1.5k views
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   • M R Bernardin
   • April 23, 1999

5. 5500 Auditing - Excessive?

   By AndyH, November 1, 2007
   • 9 replies
   • 1.5k views
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   • Bill Presson
   • November 2, 2007

6. determination letter caveat

   By Guest Laura, May 1, 2000
   • 0 replies
   • 1.5k views
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   • Guest
   • May 1, 2000

7. Hard to value assets in one-man plan

   By Bird, January 12, 2018
   • 11 replies
   • 1.5k views
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   • jpod
   • January 17, 2018

8. Change in factors used to compute lump sum-grandfather requirements?

   By AndyH, August 30, 2000
   • 2 replies
   • 1.5k views
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   • AndyH
   • August 30, 2000

9. Is there proposed legislation that would increase the interest rate and thus lower lump sum values for DB plan?

   By Lori Foresz, February 10, 2004
   • 9 replies
   • 1.5k views
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   • ERISAatty
   • February 26, 2004

10. What is the dollar limit if taxes have been paid on prior DB Plan

    By Guest Roman, August 20, 2001
    • 1 reply
    • 1.5k views
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    • mwyatt
    • August 20, 2001

11. Former HCE

    By Andy the Actuary, April 10, 2009
    • 8 replies
    • 1.5k views
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    • Andy the Actuary
    • April 20, 2009

12. Guild Plan

    By jane murray, December 18, 2019
    • 6 replies
    • 1.5k views
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    • jane murray
    • December 20, 2019

13. 417(e) Rates

    By JAY21, October 2, 2012
    • 2 replies
    • 1.5k views
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    • masteff
    • October 2, 2012

14. PPA Lump Sum Restrictions

    By Guest PAUL DUGAN, November 13, 2007
    • 3 replies
    • 1.5k views
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    • Effen
    • November 13, 2007

15. Experience with Bonding/Letter of Credit in regards to HCE restricted

    By AndyH, March 21, 2000
    • 0 replies
    • 1.5k views
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    • AndyH
    • March 21, 2000

16. Changing Payment Election After Payments Commence

    By Guest elem, January 27, 2005
    • 1 reply
    • 1.5k views
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    • david rigby
    • February 24, 2005

17. "Former HCE" vs "HC Former E"

    By carrots, May 22, 2009
    • 2 replies
    • 1.5k views
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    • carrots
    • May 26, 2009

18. Defined Benefit for someone currently receiving retirement income

    By dmb, March 26, 2002
    • 3 replies
    • 1.5k views
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    • dmb
    • March 26, 2002

19. Year of Service Accrued Benefit

    By Guest tscher, July 29, 2004
    • 5 replies
    • 1.5k views
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    • Guest
    • July 30, 2004

20. Mandatory lump sums

    By Guest meggie, October 28, 2003
    • 1 reply
    • 1.5k views
    • 
    • Blinky the 3-eyed Fish
    • October 28, 2003

21. DC/DB floor offset combo

    By Guest Dave Peckham, March 25, 2003
    • 3 replies
    • 1.5k views
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    • Blinky the 3-eyed Fish
    • March 26, 2003

22. does 77-2 apply to end of year valuation?

    By himt4, April 21, 2006
    • 3 replies
    • 1.5k views
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    • Guest
    • April 21, 2006

23. Section 415(b)(2)(C) adjustment for retirement age <62

    By Guest Michael Spaid, April 7, 1999
    • 1 reply
    • 1.5k views
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    • Guest
    • April 7, 1999

24. Most Valuable Accrual for Early Retirement Subsidy

    By LarryDavid, November 14, 2011
    • 1 reply
    • 1.5k views
    • 
    • Effen
    • November 15, 2011

25. AFTAP certifications in the age of COVID

    By david rigby, May 15, 2020   

    • ftap
    • aftap
    • 6 replies
    • 1.5k views
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    • AndyH
    • May 20, 2020

26. Eliminating the insurance in a fully insured plan

    By Guest Mr. Relaxation, July 6, 2004
    • 7 replies
    • 1.5k views
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    • SoCalActuary
    • July 16, 2004

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

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

28. Final 415 amendment

    By Rai401k, July 9, 2008
    • 1 reply
    • 1.5k views
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    • WDIK
    • July 9, 2008

29. Cash Balance Credit Formula

    By emmetttrudy, November 16, 2012
    • 3 replies
    • 1.5k views
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    • emmetttrudy
    • November 19, 2012

30. EOY funding and PPA

    By FAPInJax, August 14, 2008
    • 2 replies
    • 1.5k views
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    • mwyatt
    • August 15, 2008

31. Insurance in Plan

    By Dougsbpc, July 22, 2015
    • 3 replies
    • 1.5k views
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    • shERPA
    • July 22, 2015

32. General Testing of Cash Balance Plan

    By AndyH, February 18, 2005
    • 9 replies
    • 1.5k views
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    • MGB
    • February 22, 2005

33. Plan Merger Timeline

    By Guest smstls, November 3, 2005
    • 0 replies
    • 1.5k views
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    • Guest
    • November 3, 2005

34. Benefit and Vesting Service Credit for Accrued Vacation Paid Upon Term

    By Guest dhendricks, April 19, 1999
    • 1 reply
    • 1.5k views
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    • M R Bernardin
    • April 23, 1999

35. Involuntary cashouts and annuity option

    By AndyH, June 17, 2005
    • 4 replies
    • 1.5k views
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    • AndyH
    • June 20, 2005

36. Minimum Benefit

    By Dougsbpc, December 6, 2001
    • 1 reply
    • 1.5k views
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    • AndyH
    • December 6, 2001

37. Retention of employee records

    By Gary, December 18, 1999
    • 1 reply
    • 1.5k views
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    • MWeddell
    • December 20, 1999

38. separation from service

    By lexi, August 20, 2007
    • 2 replies
    • 1.5k views
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    • J Simmons
    • September 6, 2007

39. Sole proprietor - Defined Benefit Plan

    By Brad Jacobs, June 21, 2024
    • 8 replies
    • 1.5k views
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    • CuseFan
    • June 21, 2024

40. Is Recertification Necessary

    By Andy the Actuary, October 13, 2008
    • 6 replies
    • 1.5k views
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    • Andy the Actuary
    • October 14, 2008

41. Restricted Benefits under a DB plan

    By Guest meggie, August 15, 2003
    • 1 reply
    • 1.5k views
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    • Blinky the 3-eyed Fish
    • August 18, 2003

42. DB AND DC COMBINED DEDUCTION

    By Guest f1234, August 10, 2005
    • 13 replies
    • 1.5k views
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    • AndyH
    • August 11, 2005

43. IRS Rev. Proc. 2000-40

    By Andy the Actuary, June 18, 2007
    • 0 replies
    • 1.5k views
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    • Andy the Actuary
    • June 18, 2007

44. Replacement for 30-year Treasury Rate?

    By david rigby, March 27, 2002
    • 3 replies
    • 1.5k views
    • 
    • MGB
    • March 28, 2002

45. 1.401(a)(4)-5(b) restrictions & church plans

    By Guest, November 8, 2000
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • November 14, 2000

46. 204(h) Notice DB Partial Termination?

    By Alf, December 1, 2000
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • December 1, 2000

47. Partial Terminations

    By BTG, September 5, 2007
    • 5 replies
    • 1.5k views
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    • AndyH
    • September 14, 2007

48. Agent Expense Reimbursements

    By Guest ak, November 22, 1999
    • 4 replies
    • 1.5k views
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    • Dowist
    • December 4, 1999

49. Deadline for Corrective Amendment

    By Pension RC, September 15, 2014
    • 2 replies
    • 1.5k views
    • 
    • John Feldt ERPA CPC QPA
    • September 15, 2014

50. DB Plan restoral?

    By No Name, December 30, 2004
    • 9 replies
    • 1.5k views
    • 
    • SoCalActuary
    • January 6, 2005