Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Cash Balance Plan document requires a 78% of pay contribution

   By CharlesLeggette, August 20, 2014
   • 4 replies
   • 943 views
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   • Effen
   • August 21, 2014

2. DB Deduction

   By pbarrett, July 31, 2003
   • 4 replies
   • 1.6k views
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   • Kirk Maldonado
   • August 8, 2005

3. Plan Asset-irrevocable annuity contract

   By Randy Watson, December 28, 2006
   • 4 replies
   • 1.9k views
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   • AndyH
   • January 2, 2007

4. PBGC Mortality Assumptions - Definition of

   By AndyH, July 9, 2007
   • 4 replies
   • 1.5k views
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   • AndyH
   • July 9, 2007

5. S417 Applicable Rates for December 2007

   By flosfur, January 11, 2008
   • 4 replies
   • 1k views
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   • zimbo
   • January 13, 2008

6. overfunded DB plan

   By David, August 2, 1999
   • 4 replies
   • 5.1k views
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   • Guest
   • August 13, 2002

7. PBGC coverage if non-owner terminates but is not paid out

   By Ted Munice, November 30, 2017   

   • pbgc
   • 4 replies
   • 1.1k views
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   • figure 8
   • December 6, 2017

8. Crediting Service

   By Young Curmudgeon, April 11, 2008
   • 4 replies
   • 1.1k views
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   • Effen
   • April 12, 2008

9. PFB for EOY val date

   By Guest AP914, May 11, 2009
   • 4 replies
   • 1.2k views
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   • Guest
   • May 11, 2009

10. Prohibited Transaction

    By Guest DBadmin101, November 9, 2011
    • 4 replies
    • 1k views
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    • QDROphile
    • November 9, 2011

11. Participation

    By ombskid, April 25, 2013
    • 4 replies
    • 1k views
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    • ombskid
    • April 25, 2013

12. Advanced Contribution

    By Pension RC, July 23, 2013   

    • DB Plan
    • Maximum Deductible
    • 4 replies
    • 1.9k views
    • 
    • My 2 cents
    • July 24, 2013

13. Change in Actuary

    By truphao, July 4, 2020
    • 4 replies
    • 2.3k views
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    • truphao
    • July 8, 2020

14. Involuntary Distributions

    By Guest mingblue, July 12, 2001
    • 4 replies
    • 1.7k views
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    • RCK
    • July 16, 2001

15. If a DB plan has standard language for payouts at NRA (no later than 6

    By nancy, November 14, 2000
    • 4 replies
    • 1.9k views
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    • Gary
    • November 20, 2000

16. Retroactive amendments to increase benefits

    By Belgarath, July 13, 2006
    • 4 replies
    • 4k views
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    • Belgarath
    • July 13, 2006

17. Change of Valuation Date

    By tymesup, January 12, 2009
    • 4 replies
    • 1.3k views
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    • ScottR
    • January 12, 2009

18. How to determine the 415 limit under a new DB plan when there was a benefit from an old DB plan of the same employer, under old and proposed rules.

    By Guest saeissler, August 11, 2005
    • 4 replies
    • 1.7k views
    • 
    • Guest
    • December 9, 2005

19. 150% of CL

    By Dougsbpc, July 10, 2007
    • 4 replies
    • 1.9k views
    • 
    • John Feldt ERPA CPC QPA
    • July 10, 2007

20. Normal Retirement Age

    By John Feldt ERPA CPC QPA, May 11, 2009
    • 4 replies
    • 1.4k views
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    • John Feldt ERPA CPC QPA
    • May 11, 2009

21. Method or Assumption

    By Effen, June 16, 2010
    • 4 replies
    • 2k views
    • 
    • My 2 cents
    • June 16, 2010

22. Form 5500 - annuity purchased by insurance co.

    By Dinosaur, January 4, 2011
    • 4 replies
    • 1.6k views
    • 
    • Dinosaur
    • January 4, 2011

23. Offset in a Cash Balance Plan

    By Guest RedsPredsVolsTitans, November 20, 2012
    • 4 replies
    • 2.2k views
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    • AndyH
    • November 27, 2012

24. What beginning DC account balance is allowed to be considered in a safe harbor DB floor offset?

    By Guest flogger, October 23, 2003
    • 4 replies
    • 1.2k views
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    • WDIK
    • October 27, 2003

25. Schedule B

    By nancy, October 27, 2008
    • 4 replies
    • 1.1k views
    • 
    • david rigby
    • October 28, 2008

26. Frozen Defined Benefit( Aggregated): de minimus accrual

    By rodin011, February 20, 2016   

    • frozen defined benefit
    • DB/DC minimum accrual
    • 4 replies
    • 819 views
    • 
    • rodin011
    • February 20, 2016

27. Cash Balance and the change of AE interest rate

    By abanky, August 10, 2009
    • 4 replies
    • 1.1k views
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    • Guest
    • August 12, 2009

28. Frozen DB - testing for 401a26 using accrued-to-date method

    By Jakyasar, December 3, 2021
    • 4 replies
    • 1.2k views
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    • Draper55
    • December 13, 2021

29. I am looking for a copy of an ASPPA Q&A

    By SteveH, August 11, 2006
    • 4 replies
    • 1.7k views
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    • Guest
    • August 15, 2006

30. valuation of interest rate guarantee

    By Guest kishorActuary, February 28, 2009
    • 4 replies
    • 1.1k views
    • 
    • Guest
    • March 3, 2009

31. Sunrise Sunset

    By tuni88, October 12, 2018
    • 4 replies
    • 705 views
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    • tuni88
    • October 16, 2018

32. Applying section 401(a)(17) compensation limit on pro rata basis in ye

    By Guest swwalden1, January 28, 2003
    • 4 replies
    • 1.9k views
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    • Mike Preston
    • January 29, 2003

33. Unit Credit Formula with Fractional Accrual Method

    By Guest flogger, May 26, 2004
    • 4 replies
    • 2.9k views
    • 
    • Guest
    • May 26, 2004

34. Restructuring a DB Plan

    By JAY21, November 2, 2004
    • 4 replies
    • 1.2k views
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    • JAY21
    • November 2, 2004

35. Lump sum calc.

    By Guest The Pension Kid, April 10, 2007
    • 4 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • April 17, 2007

36. Involuntary cashouts and annuity option

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

37. Carrying forward deductions - DB and now DC plan

    By TPAnnie, September 5, 2008
    • 4 replies
    • 3.3k views
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    • Guest
    • September 8, 2008

38. Retroactive Adoption

    By Just Me, February 4, 2011
    • 4 replies
    • 1.8k views
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    • Calavera
    • February 15, 2011

39. Life Insurance in Two Plans

    By Dougsbpc, July 19, 2019
    • 4 replies
    • 772 views
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    • AndyH
    • July 30, 2019

40. Over funded Defined Benefit Plan

    By ConnieStorer, September 9, 2020
    • 4 replies
    • 1.2k views
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    • arthurkagan
    • September 11, 2020

41. SOLO DB - Missing Valuations & Sched. SB

    By Joe L, August 12, 2021
    • 4 replies
    • 700 views
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    • chc93
    • August 12, 2021

42. Starting cash balance this year, but maxed out solo 401k already this year?

    By awarara, May 31, 2024
    • 4 replies
    • 2.9k views
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    • C. B. Zeller
    • June 3, 2024

43. Coverage Testing

    By LIBOR, September 11, 2003
    • 4 replies
    • 1.2k views
    • 
    • Blinky the 3-eyed Fish
    • September 12, 2003

44. Testing Age For DB/DC Combination

    By Guest merlin, August 10, 2007
    • 4 replies
    • 1.7k views
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    • Penman2006
    • August 14, 2007

45. PPA 06 Delay ?

    By JAY21, November 2, 2007
    • 4 replies
    • 1.4k views
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    • D Syrett
    • November 4, 2007

46. Comp Defn for FAP

    By Guest bobolink, September 5, 2008
    • 4 replies
    • 1.6k views
    • 
    • Guest
    • September 8, 2008

47. Return Shown On SB

    By Andy the Actuary, March 7, 2011
    • 4 replies
    • 1.1k views
    • 
    • tymesup
    • March 17, 2011

48. Assumed Retirement Age for participant beyond NRA

    By dmb, September 11, 2013
    • 4 replies
    • 1.3k views
    • 
    • Guest
    • September 11, 2013

49. DB benefit calculation question

    By PDNguyen, February 12, 2021
    • 4 replies
    • 732 views
    • 
    • PDNguyen
    • February 12, 2021

50. Required minimum distribution calculation

    By Guest Turtle_01, March 10, 2005
    • 4 replies
    • 1.8k views
    • 
    • AndyH
    • March 10, 2005