Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Unwinding a Plan

   By Gary, June 17, 2008
   • 6 replies
   • 4.1k views
   • 
   • goldtpa
   • December 28, 2010

2. Cash Balance Plan Accrued Benefit

   By Gary, June 27, 2008
   • 8 replies
   • 4.1k views
   • 
   • Gary
   • July 1, 2008

3. 2008 Quarterly Contributions

   By Andy the Actuary, October 10, 2007
   • 22 replies
   • 4k views
   • 
   • Guest
   • January 7, 2009

4. Increase Normal Retirement Age from 55 to 62

   By Dennis Povloski, March 17, 2008
   • 17 replies
   • 4k views
   • 
   • Mike Preston
   • April 18, 2008

5. Demutualization Proceeds on Terminated Plans

   By MGB, February 5, 2002
   • 10 replies
   • 4k views
   • 
   • Guest
   • June 7, 2002

6. Filing deadline for 5500 with short plan year

   By Kimberly Valentine-Pierrot, September 4, 2020   

   • final/short plan year
   • 8 replies
   • 4k views
   • 
   • Kimberly Valentine-Pierrot
   • September 8, 2020

7. Looking for 1983 GAM Table

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

8. Annuity conversion factors

   By Guest JM123, March 11, 2013   

   • UP-1984 Tables
   • 7 replies
   • 4k views
   • 
   • tymesup
   • March 12, 2013

9. Definition of Participant for Form 5500/Sch B

   By flosfur, September 9, 2008
   • 6 replies
   • 4k views
   • 
   • tymesup
   • September 10, 2008

10. STANDARD MORTALITY TABLE

    By Guest draper, May 15, 2003
    • 14 replies
    • 4k views
    • 
    • Mike Preston
    • February 5, 2010

11. Coverage testing on defined benefit plan

    By Guest forum4, May 6, 2004
    • 9 replies
    • 4k views
    • 
    • Guest
    • May 25, 2004

12. Carve-out DB Plan

    By QNPG, February 10, 2011
    • 18 replies
    • 4k views
    • 
    • shERPA
    • April 27, 2012

13. DB/DC Combo - 5% to 7.5% Gateway

    By John Feldt ERPA CPC QPA, June 5, 2008
    • 6 replies
    • 4k views
    • 
    • Guest
    • February 13, 2009

14. Vesting in Cash Balance Plans

    By zimbo, March 19, 2008
    • 3 replies
    • 4k views
    • 
    • zimbo
    • March 19, 2008

15. 404(a)(7)

    By Penman2006, May 5, 2008
    • 18 replies
    • 4k views
    • 
    • Blinky the 3-eyed Fish
    • July 1, 2008

16. Maximum Legal Vesting Period for Part Time Employees?

    By Guest Cindy00000000, April 26, 2002
    • 3 replies
    • 4k views
    • 
    • david rigby
    • April 26, 2002

17. Top heavy and excluded employees

    By SteveH, January 12, 2007
    • 10 replies
    • 4k views
    • 
    • SteveH
    • January 15, 2007

18. Required Minimum Distribution (0% Vested)

    By emmetttrudy, December 28, 2011
    • 5 replies
    • 4k views
    • 
    • Tom Poje
    • December 28, 2011

19. Schedule SB in Year of Plan Termination

    By Pension RC, January 9, 2014
    • 8 replies
    • 4k views
    • 
    • Hojo
    • February 6, 2014

20. Pension Funding Relief

    By Guest OUCH, March 20, 2006
    • 17 replies
    • 4k views
    • 
    • Guest
    • June 5, 2006

21. Who Becomes 100% Vested At Plan Termination

    By metsfan026, July 28, 2022
    • 4 replies
    • 4k views
    • 
    • AndyH
    • August 2, 2022

22. 419(e) welfare benefit plan deduction limit (life insurance only plan)

    By Gary, August 9, 2005
    • 7 replies
    • 4k views
    • 
    • Ron Snyder
    • August 25, 2005

23. Joint vs individual DB annuities -- actuarial adjustments

    By Guest brown, September 21, 1998
    • 5 replies
    • 4k views
    • 
    • Larry M
    • September 23, 1998

24. Non-sex discriminatory mortality tables

    By rocknrolls2, August 21, 2025
    • 4 replies
    • 4k views
    • 
    • david rigby
    • August 22, 2025

25. QSERP Question

    By Guest CKING1, May 27, 2005
    • 4 replies
    • 4k views
    • 
    • AndyH
    • September 18, 2006

26. Interest Rate for Normal Cost Calculation

    By Guest Bob_DB, April 7, 2005
    • 28 replies
    • 4k views
    • 
    • Guest
    • April 15, 2005

27. Retroactive amendments to increase benefits

    By Belgarath, July 13, 2006
    • 4 replies
    • 4k views
    • 
    • Belgarath
    • July 13, 2006

28. AFTAP, Restrictions, EOY Vals, Plans < 5 Yrs. Old

    By Penman2006, January 3, 2008
    • 20 replies
    • 4k views
    • 
    • Penman2006
    • February 2, 2008

29. Suspension of Benefits Notice Not Provided

    By Guest jpadavic, October 30, 2012
    • 13 replies
    • 4k views
    • 
    • Effen
    • November 1, 2012

30. Pension Income (distributions) subject to FICA

    By JAY21, March 17, 2010
    • 4 replies
    • 4k views
    • 
    • Guest
    • May 4, 2010

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

    By SSRRS, November 6, 2018
    • 12 replies
    • 3.9k views
    • 
    • thepensionmaven
    • October 23, 2020

32. Mortality Tables - very useful program

    By mwyatt, August 26, 2002
    • 6 replies
    • 3.9k views
    • 
    • david rigby
    • September 1, 2004

33. IBM case is reversed on appeal

    By Guest mjb, August 8, 2006
    • 20 replies
    • 3.9k views
    • 
    • Guest
    • August 18, 2006

34. Naming a non-spouse as beneficiary as part of J&S

    By AdKu, May 29, 2018   

    • naming a non-spouse as beneficiary as part of j&s
    • 11 replies
    • 3.9k views
    • 
    • CLE Pension
    • February 19, 2021

35. 415 limits

    By FAPInJax, September 16, 2004
    • 20 replies
    • 3.9k views
    • 
    • SoCalActuary
    • October 4, 2004

36. Forfeiture in a defined benefit plan

    By gle318612, July 14, 2009
    • 1 reply
    • 3.9k views
    • 
    • Blinky the 3-eyed Fish
    • July 15, 2009

37. latest date to contribute to retroactive solo 401k

    By Old Reliable, May 8, 2025
    • 3 replies
    • 3.9k views
    • 
    • Bill Presson
    • May 8, 2025

38. Allocation of excess assets in a terminated DB plan

    By Blinky the 3-eyed Fish, October 21, 2003
    • 6 replies
    • 3.9k views
    • 
    • Blinky the 3-eyed Fish
    • October 21, 2003

39. Who Must Get The 7.5% Gateway?

    By metsfan026, March 21, 2023
    • 13 replies
    • 3.9k views
    • 
    • metsfan026
    • May 8, 2023

40. Annual Funding Notice - When Due?

    By tuni88, October 21, 2010
    • 13 replies
    • 3.9k views
    • 
    • tuni88
    • October 25, 2010

41. Cash Balance Distribution Fees

    By MGOAdmin, May 13, 2015   

    • Cash Balance
    • Distribution fee
    • 10 replies
    • 3.9k views
    • 
    • My 2 cents
    • May 26, 2015

42. 401(h)

    By JimK, January 12, 2018   

    • overfunded db plan
    • 9 replies
    • 3.9k views
    • 
    • Larry Starr
    • January 15, 2018

43. Pre 62 normal retirement age plans

    By jkdoll2, June 19, 2009
    • 8 replies
    • 3.9k views
    • 
    • david rigby
    • June 24, 2009

44. Overfunded DB Plan

    By JBones, June 3, 2010
    • 8 replies
    • 3.9k views
    • 
    • JAY21
    • June 29, 2010

45. QPSA- Form other than 50%

    By Guest jfreeborn, July 20, 2010
    • 9 replies
    • 3.9k views
    • 
    • AndyH
    • July 21, 2010

46. Average benefit % of General Test and 401(k)

    By flosfur, October 3, 2008
    • 8 replies
    • 3.9k views
    • 
    • AndyH
    • January 21, 2009

47. Variable Defined Benefit Plan

    By Rai401k, August 11, 2010
    • 13 replies
    • 3.9k views
    • 
    • david rigby
    • May 8, 2013

48. DB participation

    By Guest lerieleech, October 3, 2006
    • 21 replies
    • 3.9k views
    • 
    • figure 8
    • February 9, 2016

49. Minimum under 417(e) in 2008

    By John Feldt ERPA CPC QPA, February 11, 2008
    • 15 replies
    • 3.9k views
    • 
    • Mike Preston
    • January 14, 2009

50. Too Soon to Do Another Fresh Start?

    By NewBieHere, September 12, 2025
    • 9 replies
    • 3.8k views
    • 
    • Lou S.
    • September 18, 2025