Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Mid-Year Merger of DB Plans

   By ac, October 27, 2005
   • 3 replies
   • 1.5k views
   • 
   • LIBOR
   • October 31, 2005

2. Missed MRC

   By Penman2006, January 3, 2006
   • 3 replies
   • 1.5k views
   • 
   • Penman2006
   • January 3, 2006

3. 408b2 - mutual fund investments in DB, CB plans

   By CLE401kGuy, December 17, 2013
   • 3 replies
   • 1.5k views
   • 
   • ETA Consulting LLC
   • December 17, 2013

4. Deduction Split

   By gregburst, May 3, 2011
   • 4 replies
   • 1.5k views
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   • Calavera
   • May 5, 2011

5. RMD question

   By Mister Met, February 12, 2015
   • 6 replies
   • 1.5k views
   • 
   • Effen
   • February 12, 2015

6. Allocation of Excess Assets

   By Effen, March 4, 2020
   • 3 replies
   • 1.5k views
   • 
   • Mike Preston
   • June 29, 2021

7. Modest DB-Max DB Contributions

   By JAY21, May 17, 2006
   • 5 replies
   • 1.5k views
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   • SoCalActuary
   • May 18, 2006

8. EFAST2 submission

   By Dinosaur, June 9, 2010
   • 8 replies
   • 1.5k views
   • 
   • rcline46
   • June 10, 2010

9. Death Benefit & 415 Limit

   By Penman2006, July 30, 2008
   • 2 replies
   • 1.5k views
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   • Penman2006
   • July 30, 2008

10. Delayed initial annuity or lump sum because of annual audit?

    By Mikeyl41, August 7, 2025
    • 10 replies
    • 1.5k views
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    • CuseFan
    • August 8, 2025

11. Payment of Cash Benefit

    By Guest MC2, February 19, 2007
    • 6 replies
    • 1.5k views
    • 
    • Effen
    • February 21, 2007

12. Discount Rate Sensitivity

    By Brad Jacobs, January 28, 2017   

    • a dispute involving the future of californias state pension continues
    • 8 replies
    • 1.5k views
    • 
    • My 2 cents
    • February 6, 2017

13. PBGC Premium Payments

    By Guest abajeb, October 26, 2005
    • 3 replies
    • 1.5k views
    • 
    • could be me maybe not
    • October 27, 2005

14. Subsidized early retirement benefit - its own plan

    By Guest mbw, July 20, 2006
    • 4 replies
    • 1.5k views
    • 
    • Guest
    • July 25, 2006

15. Amortization Period Extension

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

16. 4980 excess asset Issue

    By VeryOldMan, June 9, 2019   

    • 4980
    • 12 replies
    • 1.5k views
    • 
    • Mike Preston
    • June 14, 2019

17. will 417e table affect lump sum payment from DB plan

    By Bob, April 29, 2024
    • 4 replies
    • 1.5k views
    • 
    • Effen
    • April 30, 2024

18. Rollovers from Profit Sharing Plan into DB Plan

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

19. Lump sum distribution

    By Guest Nini, February 20, 2007
    • 3 replies
    • 1.5k views
    • 
    • david rigby
    • February 20, 2007

20. over age 65 accruals

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

21. Age restrictions on participant election of a certain and life annuity

    By Guest Barbara Rozier, June 26, 2002
    • 1 reply
    • 1.5k views
    • 
    • MGB
    • June 26, 2002

22. Service exclusion for Vesting

    By flosfur, December 2, 2005
    • 1 reply
    • 1.5k views
    • 
    • Effen
    • December 2, 2005

23. Compensation Limit under 415

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

24. PBGC Interest Rates

    By david rigby, April 10, 2003
    • 1 reply
    • 1.5k views
    • 
    • MGB
    • April 10, 2003

25. required quarterly contributions

    By abanky, September 24, 2008
    • 5 replies
    • 1.5k views
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    • FAPInJax
    • September 24, 2008

26. E.A. Exams

    By Guest J. Dan Brown, July 10, 2001
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • July 11, 2001

27. benefit restrictions

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

28. MAP 21 Interest Rates

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

29. ASPPA and Linkedin

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

30. Determination of compensation limit

    By Guest RRO, January 23, 2014
    • 5 replies
    • 1.5k views
    • 
    • Guest
    • January 27, 2014

31. Reducing Benefit

    By Dougsbpc, May 26, 2006
    • 3 replies
    • 1.5k views
    • 
    • SoCalActuary
    • May 30, 2006

32. 2 Year PS Eligibility for DB/DC Combo

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

33. Accrued Benefit

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

34. 411(d)(6)

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

35. Benefits Restriction After Plan Termination

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

36. DB Plan that forfeits benefits

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

37. Terminating Cash Balance Plan - Contribution Obligation

    By metsfan026, July 22, 2022
    • 11 replies
    • 1.5k views
    • 
    • Nate S
    • July 25, 2022

38. First year, missed funding deadline

    By Jakyasar, November 1, 2021
    • 5 replies
    • 1.5k views
    • 
    • Mike Preston
    • January 4, 2022

39. Net Sch C = $0

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

40. Actuarial review of benefit calculation

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

41. Does reducing benefit formula to zero freeze plan?

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

42. Adjust Projected/Accrued Benefits

    By thepensionmaven, May 17, 2025
    • 1 reply
    • 1.5k views
    • 
    • david rigby
    • May 18, 2025

43. Can I set up a DB plan for 2020 for sole-prop - off calendar plan

    By Jakyasar, September 20, 2021
    • 9 replies
    • 1.5k views
    • 
    • Jakyasar
    • September 21, 2021

44. new DB plan for one participant

    By Lori H, September 3, 2007
    • 8 replies
    • 1.5k views
    • 
    • Lori H
    • September 4, 2007

45. Creative maximum deductions for 1 participant company/plan

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

46. Gateway Question for Floor Offset

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

47. 401(a)(26) if frozen for HCEs

    By John Feldt ERPA CPC QPA, August 19, 2016   

    • minimum participation
    • 401(a)(26)
    • (and 1 more)

      Tagged with:

      • minimum participation
      • 401(a)(26)
      • meaningful benefit
    • 0 replies
    • 1.5k views
    • 
    • John Feldt ERPA CPC QPA
    • August 19, 2016

48. Cash Balance Pay Credit

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

49. Cash Balance Plan Distribution as it relates to 417(e)

    By Gary, July 24, 2000
    • 0 replies
    • 1.5k views
    • 
    • Gary
    • July 24, 2000

50. Is Contribution ever deductible?

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