Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Pre-Termination Restrictions on Distributions to HCEs

   By Andy the Actuary, September 11, 2009
   • 3 replies
   • 1.7k views
   • 
   • Andy the Actuary
   • September 11, 2009

2. Adding lump sum options and/or window - discrimination issues?

   By Moose, April 22, 2021
   • 3 replies
   • 1.2k views
   • 
   • Effen
   • April 22, 2021

3. Benefit Accrual Service under Elapsed Time Method

   By JWK, December 8, 1999
   • 3 replies
   • 2.4k views
   • 
   • Wessex
   • December 10, 1999

4. What is protected when the benefit is based on social security covere

   By Guest meggie, April 17, 2001
   • 3 replies
   • 2.1k views
   • 
   • Guest
   • April 19, 2001

5. DB General Test

   By Guest RSNOW, July 16, 2003
   • 3 replies
   • 1.1k views
   • 
   • Guest
   • July 21, 2003

6. Are We Doing Ourselves A Disservice?

   By Andy the Actuary, April 17, 2007
   • 3 replies
   • 1.4k views
   • 
   • Effen
   • April 19, 2007

7. Is it necessary to grandfather present values?

   By Guest Navysalad, July 4, 2011
   • 3 replies
   • 1.4k views
   • 
   • Guest
   • July 12, 2011

8. adding a Cash Balance before a Stock Sale

   By Chipwood 24, September 22, 2020   

   • adding a cash balance before a stock sale
   • 3 replies
   • 737 views
   • 
   • Chipwood 24
   • October 7, 2020

9. Funding for a short plan year

   By Blinky the 3-eyed Fish, September 20, 2002
   • 3 replies
   • 1.7k views
   • 
   • Mike Preston
   • September 23, 2002

10. Funding segment rates for 2012 valuation

    By Dinosaur, January 5, 2012
    • 3 replies
    • 1.2k views
    • 
    • Dinosaur
    • January 11, 2012

11. 415 and 100% of comp

    By RLR, July 25, 2012
    • 3 replies
    • 1k views
    • 
    • AndyH
    • July 25, 2012

12. 2010 relief and MAP-21: MRC is larger than shortfall !?

    By Grendel77, March 28, 2013
    • 3 replies
    • 1.2k views
    • 
    • Grendel77
    • April 16, 2013

13. Enrolled Actuary Gray Books

    By Guest laura2, December 16, 1999
    • 3 replies
    • 3.1k views
    • 
    • david rigby
    • July 28, 2003

14. latest date to contribute to retroactive solo 401k

    By Old Reliable, May 8
    • 3 replies
    • 2.5k views
    • 
    • Bill Presson
    • May 8

15. Shared Interest or Separate Interest?

    By Scott, July 21, 2009
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • July 22, 2009

16. Valuation Assets

    By JBones, September 20, 2010
    • 3 replies
    • 1.1k views
    • 
    • JBones
    • September 20, 2010

17. HCE was restricted, until plan funded status improved

    By John Feldt ERPA CPC QPA, April 5, 2011
    • 3 replies
    • 1.3k views
    • 
    • SoCalActuary
    • April 5, 2011

18. Can a terminated employee who was in a DB plan rollover his funds into

    By Guest Tara Curran, November 21, 2000
    • 3 replies
    • 1.8k views
    • 
    • Guest
    • April 1, 2001

19. DB Individually Designed Restatement Deadline

    By susieQ, February 28, 2020
    • 3 replies
    • 1.1k views
    • 
    • John Feldt ERPA CPC QPA
    • March 2, 2020

20. Plan account labeled with company name only

    By SSRRS, April 26, 2022
    • 3 replies
    • 686 views
    • 
    • Dave Baker
    • April 27, 2022

21. No lump-sum cash payment to the beneficiary of a retiree?

    By joel, September 20, 2002
    • 3 replies
    • 1.3k views
    • 
    • Mike Preston
    • September 23, 2002

22. 2009 RMDs

    By Gary, February 12, 2009
    • 3 replies
    • 986 views
    • 
    • Mike Preston
    • February 26, 2009

23. Vesting Service Question

    By tuni88, February 11, 2015
    • 3 replies
    • 1.3k views
    • 
    • AndyH
    • February 11, 2015

24. setting up DB plan recommendations for S corp

    By VA, September 23, 2020   

    • db plan
    • third party administrator
    • 3 replies
    • 994 views
    • 
    • Value Growth
    • December 21, 2020

25. Anyone know of checklist for required elements of distribution packet?

    By mal, November 8, 2004
    • 3 replies
    • 1.3k views
    • 
    • david rigby
    • November 11, 2004

26. Plan Conversion, Compliance

    By Gary, May 3, 2005
    • 3 replies
    • 1.6k views
    • 
    • Guest
    • May 5, 2005

27. NRA = 70

    By Penman2006, September 17, 2007
    • 3 replies
    • 1.1k views
    • 
    • SoCalActuary
    • September 17, 2007

28. Interest Credits After NRD

    By ERISAAPPLE, April 2, 2018
    • 3 replies
    • 856 views
    • 
    • CuseFan
    • April 3, 2018

29. Unit Benefit Formula - DB plan

    By Tax Cowboy, November 30, 2022   

    • defined benefit
    • 3 replies
    • 1.1k views
    • 
    • Tax Cowboy
    • December 1, 2022

30. Real Estate investment

    By Gary, October 15, 2010
    • 3 replies
    • 1.6k views
    • 
    • David MacLennan
    • November 1, 2010

31. Underlying Interest Rates In Annuity Premiums

    By Andy the Actuary, March 11, 2011
    • 3 replies
    • 915 views
    • 
    • ScottR
    • April 16, 2011

32. Minimum Gateway DB/DC combo

    By John Feldt ERPA CPC QPA, October 25, 2018
    • 3 replies
    • 1.1k views
    • 
    • mming
    • October 27, 2018

33. Actuarial Equivalence for Late Retirement on Employee Contributions

    By Guest crosseyedtester, October 9, 2003
    • 3 replies
    • 1.4k views
    • 
    • Guest
    • October 13, 2003

34. excess compensation and benefit calc

    By Guest latwz, July 17, 2007
    • 3 replies
    • 1.1k views
    • 
    • JanetM
    • July 18, 2007

35. AFTAP Loophole?

    By Guest GMP, March 25, 2008
    • 3 replies
    • 2k views
    • 
    • Guest
    • March 25, 2008

36. Benefits Restriction After Plan Termination

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

37. Traditional DB Plan Doing Lump Sum - Simplified Alternate Payee ID Process

    By rocknrolls2, October 21, 2014
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • October 21, 2014

38. Company makes pension calculation error in favor of participant

    By Gary, December 18, 1999
    • 3 replies
    • 1.7k views
    • 
    • KJohnson
    • December 20, 1999

39. FAS 87 - Mid Year Computations

    By flosfur, August 11, 2004
    • 3 replies
    • 1.3k views
    • 
    • MGB
    • August 13, 2004

40. Minimum DB/DC Gateway for terminated participants w/1,000 hrs.

    By Guest Roman, December 2, 2004
    • 3 replies
    • 1.7k views
    • 
    • AndyH
    • December 2, 2004

41. Another similar Life Insurance in a DB question

    By SteveH, March 17, 2006
    • 3 replies
    • 1.5k views
    • 
    • SteveH
    • March 18, 2006

42. Plan Design

    By Gary, May 11, 2006
    • 3 replies
    • 1.6k views
    • 
    • AndyH
    • May 12, 2006

43. Retro disability AFTAP < 60

    By Effen, October 14, 2011
    • 3 replies
    • 1.4k views
    • 
    • Effen
    • October 21, 2011

44. Can a Plan or Plan Administrator under ERISA be sued for mismanaging a QDRO?

    By Ms. Gloria White, February 26, 2021
    • 3 replies
    • 818 views
    • 
    • Lou S.
    • February 26, 2021

45. DB restatements

    By JAY21, August 17, 2009
    • 3 replies
    • 1.3k views
    • 
    • JAY21
    • August 21, 2009

46. Actuarial Increase after Plan Termination

    By Guest DBStudentAct, November 11, 2010
    • 3 replies
    • 2k views
    • 
    • SoCalActuary
    • November 12, 2010

47. Cash Balance Owner Allocation Formula

    By MGOAdmin, October 21, 2014   

    • Allocation Formula
    • cash balance
    • 3 replies
    • 1.8k views
    • 
    • John Feldt ERPA CPC QPA
    • October 23, 2014

48. Decrease in avg pay decreasing accrued benefit

    By Gary, March 26, 2004
    • 3 replies
    • 1.1k views
    • 
    • david rigby
    • March 26, 2004

49. Average Annual Compensation

    By Guest krijowri, November 4, 2008
    • 3 replies
    • 1.4k views
    • 
    • david rigby
    • November 4, 2008

50. Madoff impacted plans

    By mwyatt, March 6, 2009
    • 3 replies
    • 1.1k views
    • 
    • mwyatt
    • March 7, 2009