Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Changing to a DB plans with benefits by group

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

2. Different Plan Year and Fiscal Year

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

3. Deducting the unfunded current liability

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

4. Acquiring overfunded DB plan

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

5. child support order

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

6. Embezzlement and Minimum Funding

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

7. 415 Salary Limitation - Urgent

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

8. 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

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

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

10. 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

11. TNC for frozen plan with life insurance

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

12. 401(a)(4) Testing of DB/DC Combo

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

13. 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

14. 415 COLAs

    By Guest ak, November 5, 1999
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • November 17, 1999

15. First RMD before terminating plan

    By SSRRS, October 29, 2018
    • 9 replies
    • 1.5k views
    • 
    • SSRRS
    • March 31, 2020

16. 2011 EA Meeting

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

17. AFTAP<80% and QDRO

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

18. PBGC premium with a minimum benefit

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

19. Non-HCE annuity purchase & AFTAP

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

20. 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

21. Pension Deductions with LLC

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

22. General Testing software for DB Plans

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

23. Can a cash balance plan (or any DB plan, for that matter) provide that

    By Scott, December 10, 2000
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • December 13, 2000

24. 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

25. Maximum Deductible Contribution for Partner

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

26. Deduction Timing

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

27. IRS Notice 2017-60 meaning of "adverse buisness impact greater than de minimus"

    By Pxhesq, January 10, 2018   

    • notice 2017-60
    • 5 replies
    • 1.5k views
    • 
    • Effen
    • March 8, 2018

28. 415 Adjustment Necessary?

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

29. Interest Rate Locator

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

30. 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

31. Minimum Required Contribution

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

32. DB Limits

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

33. PPA - 411(d)(6)

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

34. Excise tax for prohibited transaction

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

35. Are any auditors pushing back?

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

36. 401(a)(4) Testing of Contributory DB Plan

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

37. Reportable Event Notice

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

38. Vested Terminations with Early Retirement Factors

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

39. FASB 87 Reporting

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

40. Credit balance / pre-funding balance

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

41. conveying db participant costs

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

42. Subsidized benefits and plan termination

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

43. Valuing a benefit for a divorce settlement

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

44. Fasb Disclosure rates (Moody's)

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

45. Double Deduction

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

46. So, what is paid?

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

47. Insurance From DB Plans

    By Guest naveen, May 27, 2010
    • 7 replies
    • 1.5k views
    • 
    • ScottR
    • June 12, 2010

48. Frozen defined benefit plan and IRC Section 436

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

49. 5th Anniv and NRA

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

50. Seeking Good Definition of Disability for DB PLan

    By Guest Jim Edens, May 28, 1999
    • 3 replies
    • 1.5k views
    • 
    • Guest
    • June 12, 1999