Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. PPA PBGC full funding exemption

   By dmb, August 30, 2006
   • 4 replies
   • 1.5k views
   • 
   • Guest
   • August 31, 2006

2. DB Limits from 1991?

   By JButtrick, November 17, 2006
   • 4 replies
   • 1.5k views
   • 
   • david rigby
   • November 20, 2006

3. 412(i) funding

   By Guest warocker1, December 19, 2001
   • 1 reply
   • 1.5k views
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   • mwyatt
   • December 20, 2001

4. 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

5. Minimum contribution calculation

   By Guest Doogie61, December 1, 2009
   • 9 replies
   • 1.5k views
   • 
   • Guest
   • December 1, 2009

6. Private ANnuity Calculation

   By Gary, July 16, 2004
   • 2 replies
   • 1.5k views
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   • mbozek
   • July 19, 2004

7. For defined benefit plans, what is a typical pay credit percentage per

   By Guest SBritten, April 8, 2002
   • 4 replies
   • 1.5k views
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   • RCK
   • April 11, 2002

8. Non-spousal beneficiaries

   By rcline46, April 27, 2012
   • 3 replies
   • 1.5k views
   • 
   • rcline46
   • April 27, 2012

9. Excise tax on prohibited transactions

   By Gary, October 11, 2005
   • 2 replies
   • 1.5k views
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   • Gary
   • October 11, 2005

10. Rollover from DB to IRA.

    By Guest jgroves, September 29, 2000
    • 1 reply
    • 1.5k views
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    • david rigby
    • September 29, 2000

11. lump sum distribution

    By Gary, November 2, 2001
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • November 8, 2001

12. Change in 2008 Valuation Date

    By carrots, November 9, 2008
    • 9 replies
    • 1.5k views
    • 
    • tymesup
    • December 30, 2008

13. DB Plans for K1 Income

    By Guest aincog, December 13, 2006
    • 1 reply
    • 1.5k views
    • 
    • WDIK
    • December 13, 2006

14. Plan Merger that results in reduction of future accruals

    By Gary, May 2, 2000
    • 3 replies
    • 1.5k views
    • 
    • david rigby
    • May 4, 2000

15. Total Benefit Value and QJSA

    By Guest ethompson, June 15, 2004
    • 6 replies
    • 1.5k views
    • 
    • MGB
    • June 16, 2004

16. Field directive

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

17. Contribution from Stock Market

    By Madison71, January 6, 2010
    • 6 replies
    • 1.5k views
    • 
    • AndyH
    • January 13, 2010

18. Top heavy minimum benefit - avg comp definition

    By Audrey, May 15
    • 4 replies
    • 1.5k views
    • 
    • Audrey
    • May 16

19. DB DC Combination

    By Guest ICannotDiscloseMyIdentity, November 10, 2009
    • 6 replies
    • 1.5k views
    • 
    • David MacLennan
    • November 19, 2009

20. Frozen Plan and 401(a)(26)

    By SSRRS, May 3, 2024
    • 4 replies
    • 1.5k views
    • 
    • SSRRS
    • May 9, 2024

21. Three 415 DB questions

    By Guest pjharvey, April 26, 2000
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • April 26, 2000

22. QPSA and Pre-35 Separations

    By Guest Edward McElroy, April 29, 1999
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • April 29, 1999

23. $160,000 Compensation Limit for DB Plans

    By Guest Elaine Levin, August 16, 1999
    • 1 reply
    • 1.5k views
    • 
    • Lorraine Dorsa
    • August 16, 1999

24. Plan Freeze

    By david rigby, September 19, 2003
    • 7 replies
    • 1.5k views
    • 
    • Mike Preston
    • September 25, 2003

25. funding deficiency and full funding credit

    By ishi, December 3, 2003
    • 2 replies
    • 1.5k views
    • 
    • ishi
    • December 5, 2003

26. Do the required distribution regulations allow a defined benefit plan to pay part of the benefit in an annuity and part in a lump sum?

    By Everett Moreland, June 20, 2005
    • 6 replies
    • 1.5k views
    • 
    • Everett Moreland
    • June 22, 2005

27. payments to missing/lost DB participants

    By Guest gregoryp, October 31, 2001
    • 3 replies
    • 1.5k views
    • 
    • david rigby
    • January 15, 2002

28. PBGC premium

    By david rigby, September 4, 2001
    • 1 reply
    • 1.5k views
    • 
    • RCK
    • September 5, 2001

29. distress termination issues

    By AndyH, December 19, 2003
    • 1 reply
    • 1.5k views
    • 
    • david rigby
    • December 19, 2003

30. Contributory DB Plan

    By JAY21, January 17, 2013   

    • Employee-Derived AB
    • 2 replies
    • 1.5k views
    • 
    • ubermax
    • January 17, 2013

31. Transferring benefits from a defined benefit plan to a defined contrib

    By Guest nlepk, May 17, 2001
    • 3 replies
    • 1.5k views
    • 
    • AndyH
    • May 17, 2001

32. Early retiree in-service distributions.

    By Guest Stuart Harris, April 21, 2000
    • 1 reply
    • 1.5k views
    • 
    • david rigby
    • April 21, 2000

33. DB Plan "When I'm 64"?

    By SMB, October 27, 2011
    • 7 replies
    • 1.5k views
    • 
    • mbozek
    • October 27, 2011

34. Rash of inaccurate 5500 late filing penalties from IRS

    By RayJJohnsonJr, November 11, 2022
    • 7 replies
    • 1.5k views
    • 
    • chc93
    • November 18, 2022

35. 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

36. What's Appropriate in QDRO

    By Andy the Actuary, December 10, 2010
    • 6 replies
    • 1.5k views
    • 
    • QDROphile
    • December 11, 2010

37. 415 years of participation

    By tymesup, October 16, 2007
    • 2 replies
    • 1.5k views
    • 
    • SoCalActuary
    • October 16, 2007

38. Question on comp limit

    By AndyH, June 30, 2000
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • July 11, 2000

39. irs notice 99-44

    By Larry M, September 9, 1999
    • 0 replies
    • 1.5k views
    • 
    • Larry M
    • September 9, 1999

40. Elimination of Reconciliation Account

    By LIBOR, February 24, 2004
    • 2 replies
    • 1.5k views
    • 
    • david rigby
    • February 24, 2004

41. Revised IRS Notice 2012-61

    By Andy the Actuary, September 12, 2012
    • 0 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • September 12, 2012

42. FASB discount rates

    By ishi, June 17, 2002
    • 1 reply
    • 1.5k views
    • 
    • RCK
    • June 18, 2002

43. 2 sole props are a common control group - deductions?

    By Belgarath, November 27, 2013
    • 0 replies
    • 1.5k views
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    • Belgarath
    • November 27, 2013

44. Funny Numbers in Annual Funding Notice

    By tuni88, August 4, 2010
    • 8 replies
    • 1.5k views
    • 
    • My 2 cents
    • August 6, 2010

45. Pension repayment on rehire

    By Dr Joe, February 14, 2020   

    • pension repayment rehire
    • 4 replies
    • 1.5k views
    • 
    • Dr Joe
    • February 14, 2020

46. cash balance add-on plans

    By Guest ctrapatsos, December 1, 2006
    • 3 replies
    • 1.5k views
    • 
    • SoCalActuary
    • December 1, 2006

47. Merger of underfunded Defined Benefit Plans

    By ac, September 12, 2005
    • 0 replies
    • 1.5k views
    • 
    • ac
    • September 12, 2005

48. Broker Idea

    By tuni88, May 24, 2010
    • 12 replies
    • 1.5k views
    • 
    • Guest
    • June 13, 2010

49. Required Quarterly Contributions with Full Funding Credit

    By Guest Turtle_01, September 2, 2004
    • 5 replies
    • 1.5k views
    • 
    • Guest
    • September 2, 2004

50. Immunization

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