Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Plan Termination

   By Gary, June 15, 2009
   • 3 replies
   • 1.2k views
   • 
   • mwyatt
   • June 16, 2009

2. Required THM for Plan when CB Plan is Frozen

   By JustMe, April 6, 2020
   • 3 replies
   • 806 views
   • 
   • AndyH
   • April 8, 2020

3. Non PBGC Termination Assets Less than Accrued Benefits

   By Guest elem, December 17, 2004
   • 3 replies
   • 1.3k views
   • 
   • Guest
   • December 17, 2004

4. 436 restrictions

   By Gary, August 12, 2010
   • 3 replies
   • 1.6k views
   • 
   • My 2 cents
   • August 16, 2010

5. Control Group - maybe

   By jkdoll2, June 5, 2012
   • 3 replies
   • 1.2k views
   • 
   • david rigby
   • June 5, 2012

6. Small DB Plan Valuation Software

   By Guest pension222, March 2, 2001
   • 3 replies
   • 1.8k views
   • 
   • David MacLennan
   • March 13, 2001

7. Cash-Balance Stmt/415 Impact

   By JAY21, November 29, 2004
   • 3 replies
   • 1.4k views
   • 
   • JAY21
   • November 30, 2004

8. benefit restrictions

   By Effen, October 5, 2009
   • 3 replies
   • 1.5k views
   • 
   • Andy the Actuary
   • October 5, 2009

9. plan termination

   By Gary, October 10, 2011
   • 3 replies
   • 1.1k views
   • 
   • Effen
   • October 11, 2011

10. Excess Assets

    By Dougsbpc, April 2, 2019
    • 3 replies
    • 950 views
    • 
    • david rigby
    • April 2, 2019

11. Repaying Pension Benefit to get service reinstated

    By Guest fcdeacy, March 20, 2007
    • 3 replies
    • 1.4k views
    • 
    • david rigby
    • March 20, 2007

12. PPA Interest Rates

    By FAPInJax, November 8, 2007
    • 3 replies
    • 2.1k views
    • 
    • SoCalActuary
    • November 12, 2007

13. deceased majority owner

    By SheilaD, May 23, 2011
    • 3 replies
    • 922 views
    • 
    • Andy the Actuary
    • May 23, 2011

14. Minimum Distribution Amendment

    By Richard Anderson, December 5, 2006
    • 3 replies
    • 1.6k views
    • 
    • Belgarath
    • December 6, 2006

15. DB Plans and FDIC

    By Guest RMPension, July 15, 2008
    • 3 replies
    • 1.3k views
    • 
    • JAY21
    • July 15, 2008

16. funding notice/plan terminated

    By Guest Sus95, March 25, 2009
    • 3 replies
    • 1.1k views
    • 
    • david rigby
    • March 25, 2009

17. Schedule B credit balances - are projections typical?

    By Guest Happy Actuary, February 21, 2008
    • 3 replies
    • 1.2k views
    • 
    • Guest
    • February 21, 2008

18. 415 limits and cash balance plans

    By ScottR, November 6, 2010
    • 3 replies
    • 2.5k views
    • 
    • SoCalActuary
    • November 8, 2010

19. Cash balance plan conversion - plan does not provide for lump sums pri

    By Gary, November 1, 1999
    • 3 replies
    • 1.5k views
    • 
    • Gary
    • November 9, 1999

20. Change of valuation date

    By dmb, December 4, 2002
    • 3 replies
    • 1.5k views
    • 
    • david rigby
    • December 4, 2002

21. Disability table

    By FAPInJax, November 4, 2004
    • 3 replies
    • 1.5k views
    • 
    • MGB
    • November 5, 2004

22. IRS Circular 230 Disclosure

    By Effen, October 5, 2005
    • 3 replies
    • 2k views
    • 
    • mbozek
    • October 5, 2005

23. Has the 412(d)(2) issue ever been solved?

    By Dougsbpc, December 11, 2014
    • 3 replies
    • 970 views
    • 
    • Andy the Actuary
    • December 11, 2014

24. Change in Funding Method - Settlor or Fiduciary Function?

    By M_2015, August 26
    • 3 replies
    • 1.2k views
    • 
    • Effen
    • August 26

25. Fully Subsidized Benefit at Age 50

    By YankeeFan, January 8, 2011
    • 3 replies
    • 1.5k views
    • 
    • My 2 cents
    • January 10, 2011

26. Sch SB - Change in lookback month

    By retbenser, June 30, 2011
    • 3 replies
    • 989 views
    • 
    • Dinosaur
    • July 1, 2011

27. PVAB for Deceased Participant After Commencement of RMD

    By §#$%!, February 11, 2013
    • 3 replies
    • 1.5k views
    • 
    • SoCalActuary
    • February 11, 2013

28. early retirement - rehired - waiver of future accruals permissible

    By dixieandruby, November 8, 2019
    • 3 replies
    • 747 views
    • 
    • Calavera
    • November 11, 2019

29. PEO

    By SSRRS, June 6, 2023
    • 3 replies
    • 922 views
    • 
    • CuseFan
    • June 7, 2023

30. Contributory DB Plan Involuntary Cash-outs

    By DTH, August 28, 2002
    • 3 replies
    • 1.4k views
    • 
    • david rigby
    • August 29, 2002

31. Defined Benefit Plans

    By Guest mkqm07, December 4, 2002
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • December 4, 2002

32. So Where's the Protection?

    By Andy the Actuary, April 20, 2009
    • 3 replies
    • 1.1k views
    • 
    • dmb
    • April 21, 2009

33. Actuarial Equivalence Litigation

    By BTG, February 26, 2020
    • 3 replies
    • 667 views
    • 
    • Lois Baker
    • March 6, 2020

34. Unisex actuarial equivalence assumptions.

    By Guest Dave Burns, January 24, 2001
    • 3 replies
    • 2.4k views
    • 
    • Guest
    • November 28, 2012

35. Combined Plan Limit

    By Pension RC, July 9, 2014
    • 3 replies
    • 1.1k views
    • 
    • Pension RC
    • July 9, 2014

36. 2021 Enrolled Actuaries Meeting

    By mwyatt, November 11, 2020
    • 3 replies
    • 1.5k views
    • 
    • Hojo
    • November 12, 2020

37. 415 and NonD Testing

    By retbenser, February 10, 2011
    • 3 replies
    • 1.2k views
    • 
    • AndyH
    • February 10, 2011

38. Embezzlement and Minimum Funding

    By Guest sdolce, September 13, 2001
    • 3 replies
    • 1.5k views
    • 
    • AndyH
    • September 24, 2001

39. Nondeductible Contributions

    By pensionam, August 27
    • 3 replies
    • 1.7k views
    • 
    • Lou S.
    • August 27

40. Owner-only DB plan to freeze

    By John Feldt ERPA CPC QPA, September 17, 2010
    • 3 replies
    • 1.5k views
    • 
    • Belgarath
    • September 20, 2010

41. Change Valuation Date

    By Rob P, September 10, 2009
    • 3 replies
    • 999 views
    • 
    • JAY21
    • September 10, 2009

42. 436 and freezing accruals

    By abanky, March 29, 2010
    • 3 replies
    • 1.1k views
    • 
    • SoCalActuary
    • March 30, 2010

43. 415b 3-year average comp

    By Mister Met, September 17, 2010
    • 3 replies
    • 1.8k views
    • 
    • Mike Preston
    • September 21, 2010

44. Allocation of Contribution

    By Pension RC, September 2, 2014
    • 3 replies
    • 1.3k views
    • 
    • Calavera
    • September 3, 2014

45. Plan termination and 1099's

    By Guest shronesz, January 2, 2002
    • 3 replies
    • 1.7k views
    • 
    • Guest
    • January 3, 2002

46. Controlled Group?

    By figure 8, April 2, 2015
    • 3 replies
    • 1k views
    • 
    • figure 8
    • April 2, 2015

47. Do 401(a)(4)-5 restrictions apply?

    By dmb, September 8, 2017
    • 3 replies
    • 1.1k views
    • 
    • dmb
    • September 8, 2017

48. Correct DB 415 Failure in DC Plan

    By ERISAAPPLE, July 11, 2018
    • 3 replies
    • 558 views
    • 
    • Mike Preston
    • July 11, 2018

49. RMD amount not allowable for rollover

    By Calavera, December 16, 2021
    • 3 replies
    • 768 views
    • 
    • C. B. Zeller
    • December 16, 2021

50. DB Plan - Participant paid out based on incorrect salary and got PBGC exemption

    By Jakyasar, April 21, 2022
    • 3 replies
    • 577 views
    • 
    • Jakyasar
    • April 29, 2022