Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Actuarial Increase after Plan Termination

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

2. 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

3. Decrease in avg pay decreasing accrued benefit

   By Gary, March 26, 2004
   • 3 replies
   • 1.2k views
   • 
   • david rigby
   • March 26, 2004

4. Average Annual Compensation

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

5. Madoff impacted plans

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

6. I didn't fund my Keough Money Purchase 2003-2006

   By Guest Dboy, March 29, 2009
   • 3 replies
   • 965 views
   • 
   • K2retire
   • March 30, 2009

7. 2008 SB, Line 23

   By Effen, July 22, 2009
   • 3 replies
   • 1.2k views
   • 
   • Andy the Actuary
   • July 23, 2009

8. RMD Start Date

   By emmetttrudy, January 13, 2020
   • 3 replies
   • 1k views
   • 
   • C. B. Zeller
   • January 13, 2020

9. Life Insurance in DB PLan

   By Gary, December 8, 2006
   • 3 replies
   • 1.7k views
   • 
   • WDIK
   • December 13, 2006

10. Form 5330

    By emmetttrudy, September 14, 2009
    • 3 replies
    • 1.4k views
    • 
    • AndyH
    • September 14, 2009

11. PBGC Form 10 question

    By AndyH, March 23, 2012
    • 3 replies
    • 1k views
    • 
    • david rigby
    • March 24, 2012

12. 412(d)(2) Board Resolution vs. Plan Amendment

    By John314, June 17, 2024   

    • maximum deductible
    • amendment
    • 3 replies
    • 1.1k views
    • 
    • CuseFan
    • June 20, 2024

13. Amendment eliminating credit for service with successor

    By Guest shelle, October 30, 2002
    • 3 replies
    • 1k views
    • 
    • david rigby
    • October 30, 2002

14. From Individual Agg to EANC

    By Guest Roman, September 18, 2003
    • 3 replies
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • September 18, 2003

15. Retroactive Annuity Start Date

    By BTG, February 9, 2017
    • 3 replies
    • 3.8k views
    • 
    • Calavera
    • February 13, 2017

16. RMD from cash balance plan

    By thepensionmaven, March 6, 2025
    • 3 replies
    • 1.3k views
    • 
    • Effen
    • March 10, 2025

17. Disability early retirement

    By Guest meggie, November 21, 2000
    • 3 replies
    • 2.7k views
    • 
    • Guest
    • December 4, 2000

18. Section 436 Sample Amendments

    By ERISA-Bubs, October 17, 2010
    • 3 replies
    • 1.7k views
    • 
    • My 2 cents
    • October 19, 2010

19. Plan Restatement - Cash Balance

    By Stash026, May 28, 2020
    • 3 replies
    • 899 views
    • 
    • Snapper
    • May 30, 2020

20. Plan sponsor in receivership

    By david rigby, September 22, 2022
    • 3 replies
    • 797 views
    • 
    • bito'money
    • September 26, 2022

21. Peer sharing of ideas

    By Gary, December 30, 1999
    • 3 replies
    • 1.7k views
    • 
    • david rigby
    • December 30, 1999

22. PPA Lump Sum Restrictions

    By Guest PAUL DUGAN, November 13, 2007
    • 3 replies
    • 1.5k views
    • 
    • Effen
    • November 13, 2007

23. Need 1995 120% Annual Federal Mid-Term Rate

    By JAY21, April 15, 2004
    • 3 replies
    • 1.7k views
    • 
    • JAY21
    • April 15, 2004

24. Plan Termination Question

    By Guest mingblue, January 8, 2007
    • 3 replies
    • 2.6k views
    • 
    • Guest
    • January 11, 2007

25. Change Benefit Election on Plan Termination

    By Dennis Povloski, June 10, 2019
    • 3 replies
    • 1.2k views
    • 
    • Effen
    • June 11, 2019

26. IRC Sec 4980(d)(3) hurdle

    By Guest dsyrett, March 3, 2003
    • 3 replies
    • 1.9k views
    • 
    • mbozek
    • March 3, 2003

27. Design-based safe harbor

    By Guest guppy, April 15, 2004
    • 3 replies
    • 2.1k views
    • 
    • Guest
    • April 19, 2004

28. 401(a)(9) - Distributions from DB plan

    By Gary, June 28, 2004
    • 3 replies
    • 1.1k views
    • 
    • Guest
    • June 29, 2004

29. Entitled to DB proceeds?

    By Guest JenMac, July 22, 2005
    • 3 replies
    • 1.4k views
    • 
    • No Name
    • July 25, 2005

30. Required Minimum Distribution

    By Guest fambrak, October 16, 2006
    • 3 replies
    • 1.7k views
    • 
    • Mike Preston
    • October 17, 2006

31. Contribution To Plan - Allowable Form?

    By emmetttrudy, September 7, 2012
    • 3 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • September 7, 2012

32. Encouraging DVs past NRD to commence their pension

    By formeractuary, September 13, 2017
    • 3 replies
    • 1.5k views
    • 
    • formeractuary
    • September 19, 2017

33. 401a26 for frozen or terminating plan

    By Ted Munice, July 18, 2018   

    • 401a26
    • frozen
    • (and 1 more)

      Tagged with:

      • 401a26
      • frozen
      • terminating
    • 3 replies
    • 1.8k views
    • 
    • SSRRS
    • September 19, 2019

34. No compensation for current year

    By SSRRS, March 3, 2020
    • 3 replies
    • 488 views
    • 
    • Mike Preston
    • March 4, 2020

35. Former employee thinks scheduled cash-out distribution is not all that

    By Gary, July 14, 2000
    • 3 replies
    • 1.5k views
    • 
    • Gary
    • July 14, 2000

36. AFTAP letter

    By thepensionmaven, December 1, 2008
    • 3 replies
    • 1.7k views
    • 
    • thepensionmaven
    • December 4, 2008

37. Is 401(a)(9) late retirement actuarial increase required to start at 4/1 after 70 1/2 for vested participant who hasn't attained NRA by then?

    By bito'money, January 14, 2021
    • 3 replies
    • 860 views
    • 
    • bito'money
    • January 15, 2021

38. Am I Missing Something?

    By Andy the Actuary, November 27, 2011
    • 3 replies
    • 1.3k views
    • 
    • frizzyguy
    • November 30, 2011

39. Schedule SB, Line 38b

    By Mister Met, June 12, 2012
    • 3 replies
    • 2.4k views
    • 
    • ScottR
    • June 13, 2012

40. Retroactive adoption of pension plan for 2023

    By cathyw, August 26, 2024
    • 3 replies
    • 863 views
    • 
    • cathyw
    • August 28, 2024

41. Deduction Timing

    By 12AX7, April 23, 2009
    • 3 replies
    • 1.3k views
    • 
    • Blinky the 3-eyed Fish
    • April 28, 2009

42. Lump Sum and Annuity

    By Dougsbpc, June 12, 2012
    • 3 replies
    • 1.2k views
    • 
    • frizzyguy
    • June 12, 2012

43. Failure to pay QPSA, spouse has died

    By fiona1, April 4, 2017
    • 3 replies
    • 987 views
    • 
    • fiona1
    • April 4, 2017

44. 415(e) -- repeal gonna stick?

    By Dave Baker, August 28, 1998
    • 3 replies
    • 3.1k views
    • 
    • mwyatt
    • September 3, 1998

45. Participant loans in DB plan

    By Guest lisbetf, December 26, 2002
    • 3 replies
    • 1.8k views
    • 
    • Guest
    • December 30, 2002

46. PBGC Coverage

    By Effen, February 21, 2006
    • 3 replies
    • 2.1k views
    • 
    • david rigby
    • February 22, 2006

47. Qualified Optional Survivor Annuity

    By Dougsbpc, October 18, 2010
    • 3 replies
    • 2.2k views
    • 
    • Andy the Actuary
    • October 19, 2010

48. Corrective Amendment and Top Heavy Minimum

    By Dougsbpc, September 9, 2014
    • 3 replies
    • 1.2k views
    • 
    • John Feldt ERPA CPC QPA
    • September 9, 2014

49. 401(a)(26)

    By Cloudy, September 26, 2022
    • 3 replies
    • 630 views
    • 
    • C. B. Zeller
    • September 26, 2022

50. OBRA & RPA Full FUnding Limit Caculation

    By Hoard1, January 12, 2000
    • 3 replies
    • 1.7k views
    • 
    • Hoard1
    • January 12, 2000