Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Enron

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

2. 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

3. lump sum payments after eff date and prior to adoption of amendment

   By Gary, April 28, 2000
   • 3 replies
   • 1.5k views
   • 
   • david rigby
   • April 28, 2000

4. Protected Benefit

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

5. PBGC Premium Funding Target

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

6. PVAB for Deceased Participant After Commencement of RMD

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

7. Accumulated Reconciliation Account

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

8. 412(e)(3) to Traditional DB

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

9. 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

10. 2002 DB limits?

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

11. FASB - segment rates?

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

12. Non-qualifed supplemental plan with SFAS 87 accounting

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

13. Retiree and change of annuity form

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

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

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

15. Death of Sole Owner & Trustee of Underfunded 412(e)(3) Plan

    By TPASue, June 24, 2019   

    • death of owner
    • 412(e)(3)
    • (and 1 more)

      Tagged with:

      • death of owner
      • 412(e)(3)
      • underfunded
    • 5 replies
    • 1.5k views
    • 
    • TPASue
    • June 26, 2019

16. Fully subsidized ER

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

17. Fully Subsidized Benefit at Age 50

    By YankeeFan, January 8, 2011
    • 3 replies
    • 1.5k views
    • 
    • My 2 cents
    • January 10, 2011

18. Treasury rates

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

19. Installing a db plan for 2001

    By Gary, January 4, 2002
    • 6 replies
    • 1.5k views
    • 
    • Medusa
    • January 4, 2002

20. PBGC filing after spin off

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

21. Undisclosed benefit

    By lexi, July 13, 2007
    • 2 replies
    • 1.5k views
    • 
    • david rigby
    • July 13, 2007

22. 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

23. QOSA

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

24. NC Calculations - Plan Termination Year

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

25. New RPA range

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

26. Thank an actuary!

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

27. assumptions for beginning of year valuations

    By Ted Munice, January 24, 2019   

    • defined benefit plans
    • assumptions
    • (and 1 more)

      Tagged with:

      • defined benefit plans
      • assumptions
      • beginning of year valuations
    • 8 replies
    • 1.5k views
    • 
    • C. B. Zeller
    • February 5, 2019

28. MAX DC + DB CONTRIBUTION

    By RayJJohnsonJr, June 30, 2020
    • 7 replies
    • 1.5k views
    • 
    • Bob the Swimmer
    • July 1, 2020

29. 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

30. restrictions on benefit payments to certain HCEs

    By Gudgergirl, October 29, 2009
    • 1 reply
    • 1.5k views
    • 
    • Andy the Actuary
    • October 29, 2009

31. Bank converting DB account to personal

    By SSRRS, August 6, 2024
    • 13 replies
    • 1.5k views
    • 
    • acm_acm
    • August 8, 2024

32. Freezing A Cash Balance Plan For Only 1 Year?

    By metsfan026, March 28, 2025
    • 5 replies
    • 1.5k views
    • 
    • CuseFan
    • March 31, 2025

33. 411 post age 65 accruals - State Ret Plan for Teachers

    By Gary, November 14, 2000
    • 0 replies
    • 1.5k views
    • 
    • Gary
    • November 14, 2000

34. FASB calculations

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

35. Does cashout lookback rule apply to vested terms in a DB plan?

    By Guest beth beaube, July 19, 1999
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • July 19, 1999

36. 5% "Safety Valve" Rule

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

37. Post-Retirement Medical Accounts-DB

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

38. pension reform 415 limits

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

39. cash balance plan lump sums

    By Gary, October 27, 1999
    • 0 replies
    • 1.5k views
    • 
    • Gary
    • October 27, 1999

40. Frozen Benefits/Froxen Participation

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

41. RMD from Segregated DB Assets

    By carrots, September 14, 2012
    • 6 replies
    • 1.5k views
    • 
    • carrots
    • September 17, 2012

42. 31% DB/DC limit when MRC exceeds 25%

    By MLML, January 19, 2019   

    • dc contribution exceeds 6%.. db mrc exceeds 25%.. what is deduction limit?
    • 6 replies
    • 1.5k views
    • 
    • MLML
    • January 23, 2019

43. 2008 Schedule SB Instructions?

    By carrots, February 3, 2009
    • 3 replies
    • 1.5k views
    • 
    • WDIK
    • February 3, 2009

44. DBP

    By Guest epicdoc1, April 26, 2010
    • 5 replies
    • 1.5k views
    • 
    • Mike Preston
    • April 27, 2010

45. summary annual report

    By Gary, August 16, 2010
    • 2 replies
    • 1.5k views
    • 
    • Mike Preston
    • August 18, 2010

46. Pension Deduction on 1040

    By Pension RC, May 5, 2016
    • 5 replies
    • 1.5k views
    • 
    • rcline46
    • May 5, 2016

47. Restricted Lump sum with employee contributions

    By Dinosaur, June 25, 2012
    • 4 replies
    • 1.5k views
    • 
    • SoCalActuary
    • June 27, 2012

48. Historic 415 Post-Separataion COLAs

    By Guest HarveyC, February 26, 2002
    • 4 replies
    • 1.5k views
    • 
    • Guest
    • March 28, 2002

49. 2008 Change in ACM due to Takeover of plan

    By mwyatt, July 9, 2008
    • 2 replies
    • 1.5k views
    • 
    • mwyatt
    • July 9, 2008

50. Exemption from Excise Tax on Certain Non-Deductible Contributions in DB Plans after 2001

    By Dennis Povloski, April 22, 2005
    • 3 replies
    • 1.5k views
    • 
    • Blinky the 3-eyed Fish
    • April 22, 2005