Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Controlled Group?

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

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

   By dmb, September 8, 2017
   • 3 replies
   • 1.2k views
   • 
   • dmb
   • September 8, 2017

3. Correct DB 415 Failure in DC Plan

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

4. RMD amount not allowable for rollover

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

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

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

6. Subsidized Joint and Survivor

   By Guest mo, November 22, 1999
   • 3 replies
   • 1.7k views
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   • david rigby
   • November 23, 1999

7. Req'd Minimum Distributions for DB plans

   By Guest jskiese, January 21, 2004
   • 3 replies
   • 1.1k views
   • 
   • Theresa Lynn
   • January 23, 2004

8. Amendment to Vesting Schedule

   By emmetttrudy, March 3, 2010
   • 3 replies
   • 1.3k views
   • 
   • Earl
   • December 31, 2010

9. Treatment of Life Insurance Premiums Under PPA

   By Guest s.c.semler, August 16, 2010
   • 3 replies
   • 1.1k views
   • 
   • FAPInJax
   • August 18, 2010

10. When can I set up a new plan after terminating the old one?

    By Jakyasar, October 21, 2025
    • 3 replies
    • 1.1k views
    • 
    • Jakyasar
    • October 21, 2025

11. Voluntary/Mandatory Contributions

    By Guest SCHAEFM2, May 14, 2003
    • 3 replies
    • 2k views
    • 
    • mwyatt
    • May 15, 2003

12. PPA 430 Valuation - Lump Sum PBGC

    By Andy the Actuary, October 7, 2008
    • 3 replies
    • 2k views
    • 
    • Andy the Actuary
    • October 15, 2008

13. Need Names of Companies Implementing In-Service Distributions from DB Plans ('Phased Retirement')

    By Minutiae or not?, February 27, 2020
    • 3 replies
    • 1k views
    • 
    • Minutiae or not?
    • February 28, 2020

14. ASOP 27 Example

    By Guest PensionNW, September 19, 2002
    • 3 replies
    • 1.7k views
    • 
    • Guest
    • September 20, 2002

15. Moody's rates

    By david rigby, June 2, 2004
    • 3 replies
    • 1.4k views
    • 
    • Effen
    • July 9, 2004

16. Creative Unionizing-410b Exclusions

    By JAY21, October 28, 2005
    • 3 replies
    • 1.4k views
    • 
    • david rigby
    • October 29, 2005

17. Rate of Pay assumptions under PPA?

    By Dennis Povloski, January 6, 2010
    • 3 replies
    • 1.4k views
    • 
    • SoCalActuary
    • January 8, 2010

18. 5500 lunacy

    By ScottR, April 28, 2010
    • 3 replies
    • 1k views
    • 
    • SoCalActuary
    • April 28, 2010

19. FASB discount rate

    By Dinosaur, July 20, 2010
    • 3 replies
    • 2.9k views
    • 
    • Effen
    • July 20, 2010

20. Terminating DB Plan

    By Guest Bob Lees, April 20, 2012
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • April 20, 2012

21. Contribution & Deduction Timing

    By richard, November 19, 1999
    • 3 replies
    • 2.3k views
    • 
    • richard
    • November 27, 1999

22. Tax Max under IRC 404(a)(1)(D)

    By Guest meggie, August 3, 2001
    • 3 replies
    • 2k views
    • 
    • david rigby
    • August 3, 2001

23. Different Benefits For HCES

    By Guest sdolce, September 13, 2001
    • 3 replies
    • 1.9k views
    • 
    • RCK
    • September 21, 2001

24. Interest & Compensation Rate Components

    By Andy the Actuary, December 19, 2008
    • 3 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • December 27, 2008

25. Multiple Employer plans

    By abanky, July 20, 2010
    • 3 replies
    • 1.8k views
    • 
    • david rigby
    • July 20, 2010

26. Overfunded DB Plan

    By PensionPro, August 16, 2010
    • 3 replies
    • 1.2k views
    • 
    • PensionPro
    • August 17, 2010

27. rule of 72t??

    By Guest mam, November 29, 1999
    • 3 replies
    • 2.8k views
    • 
    • david rigby
    • November 30, 1999

28. Deductibility upon small plan termination; liabilities in excess of PB

    By Guest Don N, July 12, 2000
    • 3 replies
    • 1.5k views
    • 
    • Guest
    • July 20, 2000

29. Reduction of Early Retirement Benefit

    By Guest JOSTAR1, August 25, 2001
    • 3 replies
    • 2.1k views
    • 
    • Guest
    • August 27, 2001

30. 401(a)(17) and anti-EGTRRA amendment

    By Guest kbs, January 17, 2002
    • 3 replies
    • 1.5k views
    • 
    • david rigby
    • January 18, 2002

31. Vesting after plan freeze

    By Gary, July 20, 2009
    • 3 replies
    • 2.5k views
    • 
    • Andy the Actuary
    • July 22, 2009

32. Quarterly Interest Charge for EOY Vals under PPA

    By JBones, November 5, 2009
    • 3 replies
    • 2k views
    • 
    • FAPInJax
    • November 6, 2009

33. Does 411(d)(6) protection of the subsidized lump sum apply in these scenarios

    By gle318612, August 10, 2011
    • 3 replies
    • 1.9k views
    • 
    • Guest
    • August 10, 2011

34. SSAE 16

    By david rigby, October 16, 2014
    • 3 replies
    • 1.1k views
    • 
    • Peter Gulia
    • October 16, 2014

35. DB Plan 70 1/2 Distribution

    By David, November 29, 1999
    • 3 replies
    • 2k views
    • 
    • KJohnson
    • November 30, 1999

36. Use of FSA 2007

    By Andy the Actuary, March 23, 2008
    • 3 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • March 24, 2008

37. General Tested Cash Balance Plan

    By Blinky the 3-eyed Fish, June 17, 2008
    • 3 replies
    • 1.6k views
    • 
    • Blinky the 3-eyed Fish
    • June 18, 2008

38. Increasing plan benefit formula

    By Guest Deflector, August 14, 2009
    • 3 replies
    • 1.6k views
    • 
    • david rigby
    • August 18, 2009

39. Contribution made after 9/15

    By amoy, September 3, 2014   

    • Minimum funding deadline
    • 3 replies
    • 1.4k views
    • 
    • amoy
    • September 3, 2014

40. How can we find missing beneficiaries (life insurance and defined bene

    By Guest B Husani, November 30, 1999
    • 3 replies
    • 2k views
    • 
    • david rigby
    • December 2, 1999

41. Qualified replacement plan to reduce Profit Sharing contribution

    By Connietwk, February 28, 2025
    • 3 replies
    • 4.8k views
    • 
    • Larry Starr
    • March 4, 2025

42. Determination Letter Request

    By ac, September 11, 2009
    • 3 replies
    • 1k views
    • 
    • Guest
    • September 12, 2009

43. Eligibility Question

    By emmetttrudy, October 6, 2009
    • 3 replies
    • 1.1k views
    • 
    • Kevin C
    • October 8, 2009

44. Bad History

    By wally, November 13, 2019
    • 3 replies
    • 765 views
    • 
    • Socal.actuary
    • November 29, 2019

45. PBGC Request

    By Lifer, January 9, 2020
    • 3 replies
    • 863 views
    • 
    • Lifer
    • January 13, 2020

46. 415e

    By Guest billy bong, October 9, 2001
    • 3 replies
    • 1.7k views
    • 
    • david rigby
    • October 9, 2001

47. silly question about pbgc

    By abanky, September 14, 2007
    • 3 replies
    • 1.1k views
    • 
    • John Feldt ERPA CPC QPA
    • September 14, 2007

48. Current Liability and 415

    By AndyH, April 6, 2005
    • 3 replies
    • 1.2k views
    • 
    • AndyH
    • April 6, 2005

49. Beneficiary Scenario Question

    By Guest mmaggs, December 3, 2012
    • 3 replies
    • 1.6k views
    • 
    • masteff
    • December 3, 2012

50. Frozen DB Plan Question

    By Stash026, March 2, 2016
    • 3 replies
    • 916 views
    • 
    • My 2 cents
    • March 2, 2016