Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Looking for 1983 GAM Table

   By Guest asonneberg, May 7, 2001
   • 3 replies
   • 4k views
   • 
   • david rigby
   • May 8, 2001

2. Expenses related to real estate purchase by pension plan

   By Gary, February 17, 2005
   • 3 replies
   • 1.7k views
   • 
   • mbozek
   • February 18, 2005

3. DB/DC Combo first year

   By John Feldt ERPA CPC QPA, June 12, 2006
   • 3 replies
   • 1.5k views
   • 
   • AndyH
   • June 12, 2006

4. Employee Contributions to Boost Pension?

   By AndyH, April 13, 2007
   • 3 replies
   • 1.3k views
   • 
   • AndyH
   • April 13, 2007

5. 412(c)(8) Election after 2007

   By JAY21, November 7, 2007
   • 3 replies
   • 3.1k views
   • 
   • JAY21
   • November 8, 2007

6. Plan Termination

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

7. Required THM for Plan when CB Plan is Frozen

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

8. Non PBGC Termination Assets Less than Accrued Benefits

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

9. 436 restrictions

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

10. Control Group - maybe

    By jkdoll2, June 5, 2012
    • 3 replies
    • 1.3k views
    • 
    • david rigby
    • June 5, 2012

11. Small DB Plan Valuation Software

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

12. Cash-Balance Stmt/415 Impact

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

13. benefit restrictions

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

14. plan termination

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

15. Excess Assets

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

16. Repaying Pension Benefit to get service reinstated

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

17. PPA Interest Rates

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

18. deceased majority owner

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

19. Minimum Distribution Amendment

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

20. DB Plans and FDIC

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

21. funding notice/plan terminated

    By Guest Sus95, March 25, 2009
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • March 25, 2009

22. Schedule B credit balances - are projections typical?

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

23. 415 limits and cash balance plans

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

24. 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

25. Change of valuation date

    By dmb, December 4, 2002
    • 3 replies
    • 1.6k views
    • 
    • david rigby
    • December 4, 2002

26. Disability table

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

27. IRS Circular 230 Disclosure

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

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

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

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

    By M_2015, August 26, 2025
    • 3 replies
    • 1.3k views
    • 
    • Effen
    • August 26, 2025

30. Fully Subsidized Benefit at Age 50

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

31. Sch SB - Change in lookback month

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

32. PVAB for Deceased Participant After Commencement of RMD

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

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

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

34. PEO

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

35. Contributory DB Plan Involuntary Cash-outs

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

36. Defined Benefit Plans

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

37. So Where's the Protection?

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

38. Actuarial Equivalence Litigation

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

39. Unisex actuarial equivalence assumptions.

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

40. Combined Plan Limit

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

41. 2021 Enrolled Actuaries Meeting

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

42. 415 and NonD Testing

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

43. Embezzlement and Minimum Funding

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

44. Nondeductible Contributions

    By pensionam, August 27, 2025
    • 3 replies
    • 1.8k views
    • 
    • Lou S.
    • August 27, 2025

45. Owner-only DB plan to freeze

    By John Feldt ERPA CPC QPA, September 17, 2010
    • 3 replies
    • 1.6k views
    • 
    • Belgarath
    • September 20, 2010

46. Change Valuation Date

    By Rob P, September 10, 2009
    • 3 replies
    • 1k views
    • 
    • JAY21
    • September 10, 2009

47. 436 and freezing accruals

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

48. 415b 3-year average comp

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

49. Allocation of Contribution

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

50. Plan termination and 1099's

    By Guest shronesz, January 2, 2002
    • 3 replies
    • 1.8k views
    • 
    • Guest
    • January 3, 2002