Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Government plan employee group wants their share of unallocated fund transferred to 401(k) plan

   By Guest DBtech, May 20, 2005
   • 3 replies
   • 1.5k views
   • 
   • mbozek
   • May 23, 2005

2. Valuing a benefit for a divorce settlement

   By dmb, May 24, 2005
   • 5 replies
   • 1.5k views
   • 
   • david rigby
   • May 24, 2005

3. Enron

   By IRC401, March 6, 2002
   • 1 reply
   • 1.5k views
   • 
   • MGB
   • March 6, 2002

4. 401(a)(26) and 410(b)(6)(C)

   By John Feldt ERPA CPC QPA, July 1, 2016   

   • minimum participation
   • transition rule
   • (and 2 more)

     Tagged with:

     • minimum participation
     • transition rule
     • 410(b)(6)(c)
     • 401(a)(26)
   • 1 reply
   • 1.5k views
   • 
   • John Feldt ERPA CPC QPA
   • July 1, 2016

5. Protected Benefit

   By Gary, January 31, 2011
   • 7 replies
   • 1.5k views
   • 
   • John Feldt ERPA CPC QPA
   • February 3, 2011

6. FASB 87 Reporting

   By Guest Turtle_01, April 1, 2003
   • 1 reply
   • 1.5k views
   • 
   • david rigby
   • April 1, 2003

7. 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

8. TNC for frozen plan with life insurance

   By carrots, May 12, 2009
   • 3 replies
   • 1.5k views
   • 
   • SoCalActuary
   • May 14, 2009

9. So, what is paid?

   By Andy the Actuary, March 26, 2009
   • 9 replies
   • 1.5k views
   • 
   • Andy the Actuary
   • April 2, 2009

10. PTE for an In-Kind Contribution to a DB Plan

    By Guest CRC02, October 9, 2002
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • October 9, 2002

11. 5th Anniv and NRA

    By Guest Richard Scheer, June 29, 2001
    • 3 replies
    • 1.5k views
    • 
    • david rigby
    • July 2, 2001

12. PBGC Premium Funding Target

    By Andy the Actuary, September 15, 2010
    • 2 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • September 15, 2010

13. 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

14. Are any auditors pushing back?

    By tuni88, February 11, 2007
    • 5 replies
    • 1.5k views
    • 
    • AndyH
    • February 16, 2007

15. FASB - segment rates?

    By Mister Met, May 16, 2012
    • 2 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • May 16, 2012

16. Thank an actuary!

    By Guest Carol the Writer, August 2, 2004
    • 4 replies
    • 1.5k views
    • 
    • Blinky the 3-eyed Fish
    • August 2, 2004

17. Interest Rate Locator

    By Hoard1, July 1, 1999
    • 4 replies
    • 1.5k views
    • 
    • Larry M
    • July 9, 1999

18. Vested Terminations with Early Retirement Factors

    By jwb0323, December 29, 2015
    • 3 replies
    • 1.5k views
    • 
    • My 2 cents
    • December 30, 2015

19. Lump sum based on a GATT minus rate

    By dmb, March 24, 2015
    • 5 replies
    • 1.5k views
    • 
    • John Feldt ERPA CPC QPA
    • March 25, 2015

20. 2011 EA Meeting

    By Andy the Actuary, April 9, 2011
    • 5 replies
    • 1.5k views
    • 
    • SoCalActuary
    • April 11, 2011

21. QOSA

    By Guest meeh3704, February 17, 2009
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • February 17, 2009

22. 412(e)(3) to Traditional DB

    By stbennet, August 22, 2011
    • 2 replies
    • 1.5k views
    • 
    • DMcGovern
    • August 22, 2011

23. Non-qualifed supplemental plan with SFAS 87 accounting

    By david rigby, January 18, 2001
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • January 19, 2001

24. 2021 Enrolled Actuaries Meeting

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

25. Combined (DB & DC) plan limits for 1999

    By Guest DavidB, January 4, 2000
    • 4 replies
    • 1.5k views
    • 
    • Guest
    • January 5, 2000

26. Accumulated Reconciliation Account

    By FAPInJax, April 8, 2003
    • 6 replies
    • 1.5k views
    • 
    • MGB
    • April 9, 2003

27. Calculating RMD to owner has attained 70.5 on Plan Termination

    By AdKu, February 18, 2016   

    • Owner RMD on Plan Termination
    • 4 replies
    • 1.5k views
    • 
    • Calavera
    • February 23, 2016

28. PVAB for Deceased Participant After Commencement of RMD

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

29. 401(a)(4) Testing of Contributory DB Plan

    By Guest Doug Goelz, September 3, 2001
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • September 3, 2001

30. Excise tax for prohibited transaction

    By Gary, March 18, 2010
    • 4 replies
    • 1.5k views
    • 
    • J Simmons
    • March 23, 2010

31. PBGC filing after spin off

    By dmb, January 2, 2007
    • 1 reply
    • 1.5k views
    • 
    • SoCalActuary
    • January 3, 2007

32. 415(b)(1)(B) calculation for 76 year old

    By Guest Victoria Pelletiere, September 19, 2002
    • 4 replies
    • 1.5k views
    • 
    • Guest
    • September 19, 2002

33. Treasury rates

    By david rigby, March 23, 2001
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • March 27, 2001

34. 5% "Safety Valve" Rule

    By Guest, March 7, 2001
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • March 7, 2001

35. Adjust Projected/Accrued Benefits

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

36. NC Calculations - Plan Termination Year

    By Guest MProctor, July 28, 2004
    • 5 replies
    • 1.5k views
    • 
    • Blinky the 3-eyed Fish
    • July 29, 2004

37. Retiree and change of annuity form

    By Guest shronesz, August 1, 2002
    • 3 replies
    • 1.5k views
    • 
    • david rigby
    • August 1, 2002

38. FASB calculations

    By FAPInJax, April 17, 2006
    • 1 reply
    • 1.5k views
    • 
    • SoCalActuary
    • April 17, 2006

39. lump sum as of when

    By SSRRS, March 10, 2022
    • 8 replies
    • 1.5k views
    • 
    • SSRRS
    • March 24, 2022

40. Fully subsidized ER

    By RLR, November 2, 2010
    • 7 replies
    • 1.5k views
    • 
    • Calavera
    • November 3, 2010

41. conveying db participant costs

    By Guest lip, June 13, 2008
    • 2 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • June 13, 2008

42. Frozen Benefits/Froxen Participation

    By Guest merlin, October 30, 2002
    • 1 reply
    • 1.5k views
    • 
    • david rigby
    • October 30, 2002

43. Allocation of Excess Assets

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

44. Cash Balance Plans and Retroactive Application of 401(a)(17)

    By Scott, September 27, 2002
    • 1 reply
    • 1.5k views
    • 
    • david rigby
    • September 27, 2002

45. New RPA range

    By Guest Chamelnix, March 28, 2002
    • 3 replies
    • 1.5k views
    • 
    • david rigby
    • March 28, 2002

46. Post-Retirement Medical Accounts-DB

    By JAY21, November 14, 2005
    • 0 replies
    • 1.5k views
    • 
    • JAY21
    • November 14, 2005

47. 401(a)(4) Testing of DB/DC Combo

    By flosfur, November 24, 2008
    • 2 replies
    • 1.5k views
    • 
    • AndyH
    • November 25, 2008

48. pension reform 415 limits

    By MR, October 25, 2001
    • 1 reply
    • 1.5k views
    • 
    • MGB
    • October 25, 2001

49. 2002 DB limits?

    By Guest Pamela K, November 28, 2001
    • 3 replies
    • 1.5k views
    • 
    • Guest
    • December 11, 2001

50. 75% QOSA

    By Miner88, October 22, 2008
    • 3 replies
    • 1.5k views
    • 
    • david rigby
    • October 28, 2008