Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. MAP 21 Interest Rates

   By mwyatt, August 2, 2012
   • 4 replies
   • 1.5k views
   • 
   • Effen
   • August 2, 2012

2. Funding Waiver

   By Guest John Nelson, September 9, 2004
   • 4 replies
   • 1.5k views
   • 
   • SoCalActuary
   • September 12, 2004

3. Net Sch C = $0

   By David, April 2, 2001
   • 2 replies
   • 1.5k views
   • 
   • Kristina
   • April 2, 2001

4. Is Contribution ever deductible?

   By Dougsbpc, October 11, 2013
   • 7 replies
   • 1.5k views
   • 
   • Andy the Actuary
   • October 12, 2013

5. Accrued Benefit

   By ac, September 16, 2004
   • 8 replies
   • 1.5k views
   • 
   • Blinky the 3-eyed Fish
   • September 16, 2004

6. Different Plan Year and Fiscal Year

   By Dougsbpc, April 9, 2008
   • 3 replies
   • 1.5k views
   • 
   • SoCalActuary
   • April 15, 2008

7. Guild Plan

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

8. over age 65 accruals

   By Gary, August 16, 1999
   • 1 reply
   • 1.5k views
   • 
   • david rigby
   • August 16, 1999

9. Compensation Limit under 415

   By ac, May 15, 2013
   • 8 replies
   • 1.5k views
   • 
   • JAY21
   • May 21, 2013

10. Cash Balance Pay Credit

    By Guest Heather_PA, December 13, 2012
    • 5 replies
    • 1.5k views
    • 
    • John Feldt ERPA CPC QPA
    • December 13, 2012

11. 2 Year PS Eligibility for DB/DC Combo

    By emmetttrudy, June 3, 2013
    • 3 replies
    • 1.5k views
    • 
    • emmetttrudy
    • June 13, 2013

12. Gateway Question for Floor Offset

    By AndyH, April 23, 2013
    • 2 replies
    • 1.5k views
    • 
    • DMcGovern
    • May 20, 2013

13. Deducting the unfunded current liability

    By FAPInJax, January 27, 2003
    • 4 replies
    • 1.5k views
    • 
    • FAPInJax
    • January 28, 2003

14. Benefits Restriction After Plan Termination

    By Andy the Actuary, July 15, 2014
    • 3 replies
    • 1.5k views
    • 
    • AndyH
    • July 15, 2014

15. Does reducing benefit formula to zero freeze plan?

    By Trekker, August 12, 2011
    • 6 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • August 15, 2011

16. DB Plan that forfeits benefits

    By Guest ircreader, July 26, 2005
    • 6 replies
    • 1.5k views
    • 
    • david rigby
    • July 26, 2005

17. ASPPA and Linkedin

    By ubermax, January 15, 2012
    • 6 replies
    • 1.5k views
    • 
    • ubermax
    • January 17, 2012

18. Rollovers from Profit Sharing Plan into DB Plan

    By dmb, October 20, 2003
    • 8 replies
    • 1.5k views
    • 
    • Guest
    • November 6, 2003

19. 415 Adjustment Necessary?

    By Dougsbpc, April 5, 2007
    • 4 replies
    • 1.5k views
    • 
    • John Feldt ERPA CPC QPA
    • April 5, 2007

20. 411(d)(6)

    By Guest ICannotDiscloseMyIdentity, February 3, 2011
    • 7 replies
    • 1.5k views
    • 
    • John Feldt ERPA CPC QPA
    • February 4, 2011

21. Credit balance / pre-funding balance

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

22. child support order

    By Guest Kehau, December 5, 2001
    • 3 replies
    • 1.5k views
    • 
    • Guest
    • December 6, 2001

23. 415 Salary Limitation - Urgent

    By Calavera, March 20, 2012
    • 7 replies
    • 1.5k views
    • 
    • SoCalActuary
    • March 20, 2012

24. Amortization Period Extension

    By JAY21, February 10, 2012
    • 7 replies
    • 1.5k views
    • 
    • JAY21
    • February 16, 2012

25. AFTAP<80% and QDRO

    By Dougsbpc, September 21, 2009
    • 3 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • September 21, 2009

26. Actuarial review of benefit calculation

    By Guest Franklin Evans, October 17, 2001
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • October 17, 2001

27. Changing to a DB plans with benefits by group

    By Guest saeissler, November 20, 2006
    • 5 replies
    • 1.5k views
    • 
    • Guest
    • November 22, 2006

28. Non-HCE annuity purchase & AFTAP

    By Guest Linda B, March 20, 2009
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • March 20, 2009

29. Terminate a CB Plan and Set Up Another One Right Away

    By emmetttrudy, October 25, 2012
    • 4 replies
    • 1.5k views
    • 
    • AndyH
    • October 30, 2012

30. Maximum Deductible Contribution for Partner

    By emmetttrudy, August 18, 2011
    • 3 replies
    • 1.5k views
    • 
    • ScottR
    • August 28, 2011

31. General Testing software for DB Plans

    By AndyH, January 3, 2001
    • 3 replies
    • 1.5k views
    • 
    • AndyH
    • January 6, 2001

32. Embezzlement and Minimum Funding

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

33. Plan Termination and Waiver of Benefits

    By Blinky the 3-eyed Fish, August 8, 2002
    • 0 replies
    • 1.5k views
    • 
    • Blinky the 3-eyed Fish
    • August 8, 2002

34. Deduction Timing

    By JBones, April 12, 2010
    • 3 replies
    • 1.5k views
    • 
    • Mike Preston
    • April 15, 2010

35. ND testing of plan AMD required when 436 says treat as never adopted?

    By SavingsRUS, December 4, 2014   

    • 436
    • AFTAP
    • 11 replies
    • 1.5k views
    • 
    • SavingsRUS
    • December 12, 2014

36. Pension Deductions with LLC

    By Gary, October 29, 2008
    • 3 replies
    • 1.5k views
    • 
    • mwyatt
    • October 30, 2008

37. AFTAP certifications in the age of COVID

    By david rigby, May 15, 2020   

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

38. Minimum Required Contribution

    By Guest MikeMiller, April 12, 2002
    • 1 reply
    • 1.5k views
    • 
    • david rigby
    • April 12, 2002

39. Creative maximum deductions for 1 participant company/plan

    By Gary, December 13, 2004
    • 12 replies
    • 1.5k views
    • 
    • AndyH
    • December 14, 2004

40. Acquiring overfunded DB plan

    By Guest pma, August 12, 1999
    • 3 replies
    • 1.5k views
    • 
    • Wessex
    • August 16, 1999

41. Cash Balance-Gen Test-417(e)

    By JAY21, June 17, 2005
    • 3 replies
    • 1.5k views
    • 
    • AndyH
    • June 20, 2005

42. Fasb Disclosure rates (Moody's)

    By Guest lisbetf, June 2, 2003
    • 4 replies
    • 1.5k views
    • 
    • david rigby
    • June 4, 2003

43. Double Deduction

    By Guest bippy, June 22, 2001
    • 1 reply
    • 1.5k views
    • 
    • david rigby
    • June 22, 2001

44. Frozen defined benefit plan and IRC Section 436

    By holdco, September 11, 2012
    • 0 replies
    • 1.5k views
    • 
    • holdco
    • September 11, 2012

45. DB Limits

    By Guest Pamela K, November 27, 2001
    • 3 replies
    • 1.5k views
    • 
    • mwyatt
    • November 28, 2001

46. PPA - 411(d)(6)

    By Guest Thomas2006, September 28, 2007
    • 2 replies
    • 1.5k views
    • 
    • ak2ary
    • October 3, 2007

47. Reportable Event Notice

    By J2D2, March 31, 2006
    • 2 replies
    • 1.5k views
    • 
    • J2D2
    • March 31, 2006

48. 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

49. Subsidized benefits and plan termination

    By Guest Mike Spickard, December 2, 2005
    • 1 reply
    • 1.5k views
    • 
    • ishi
    • September 19, 2006

50. PBGC premium with a minimum benefit

    By david rigby, February 19, 1999
    • 0 replies
    • 1.5k views
    • 
    • david rigby
    • February 19, 1999