Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Cash Balance plan testing questions

   By AndyH, April 15, 2010
   • 4 replies
   • 1.4k views
   • 
   • Penman2006
   • April 15, 2010

2. Abatement of 4971 Tax

   By Guest merlin, April 14, 2003
   • 1 reply
   • 1.4k views
   • 
   • david rigby
   • April 14, 2003

3. EGTRRA & Cutbacks Under 411(d)

   By Guest nikomendy, August 25, 2001
   • 1 reply
   • 1.4k views
   • 
   • Larry M
   • August 27, 2001

4. Employee contributions to a frozen pension?

   By bradlymathews, June 3, 2019
   • 9 replies
   • 1.4k views
   • 
   • loserson
   • June 11, 2019

5. Fasb 35

   By abanky, May 21, 2002
   • 4 replies
   • 1.4k views
   • 
   • abanky
   • May 21, 2002

6. GUST & EGTRRA restatements

   By Guest Ray Williams, February 11, 2002
   • 3 replies
   • 1.4k views
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   • Guest
   • February 12, 2002

7. Choice to Convert DB Plan

   By Guest pep, June 14, 1999
   • 0 replies
   • 1.4k views
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   • Guest
   • June 14, 1999

8. MAX DC + DB CONTRIBUTION

   By RayJJohnsonJr, June 30, 2020
   • 7 replies
   • 1.4k views
   • 
   • Bob the Swimmer
   • July 1, 2020

9. Change to Career Average Formula Without Wearaway

   By LIBOR, December 14, 2004
   • 4 replies
   • 1.4k views
   • 
   • SoCalActuary
   • December 14, 2004

10. Adding Years of Service

    By Toy Cannon, September 14, 2020
    • 8 replies
    • 1.4k views
    • 
    • Luke Bailey
    • September 16, 2020

11. Terminating Cash Balance Plan - Contribution Obligation

    By metsfan026, July 22, 2022
    • 11 replies
    • 1.4k views
    • 
    • Nate S
    • July 25, 2022

12. IRS 412(i) Audits

    By Just Me, April 25, 2007
    • 2 replies
    • 1.4k views
    • 
    • AndyH
    • April 26, 2007

13. amending actuarial equivalence for terminated plan

    By jane murray, December 29, 2017
    • 4 replies
    • 1.4k views
    • 
    • CuseFan
    • January 2, 2018

14. accrued to date testing with sep plan

    By Draper55, December 7, 2005
    • 3 replies
    • 1.4k views
    • 
    • AndyH
    • December 8, 2005

15. Who is Janet Krueger?

    By Dave Baker, November 21, 2003
    • 2 replies
    • 1.4k views
    • 
    • AndyH
    • November 25, 2003

16. Projected Compensation and Application of Compensation Limit

    By Guest HaroldA, May 16, 2005
    • 1 reply
    • 1.4k views
    • 
    • Blinky the 3-eyed Fish
    • May 16, 2005

17. small Cash Balance Plan - just wasn't right

    By TPApril, November 30, 2023
    • 8 replies
    • 1.4k views
    • 
    • CuseFan
    • December 6, 2023

18. Unexpected excess assets from plan term

    By Medusa, March 21, 2001
    • 2 replies
    • 1.4k views
    • 
    • RCK
    • March 22, 2001

19. Unionized PEO's

    By Guest dshively2, August 8, 2011
    • 6 replies
    • 1.4k views
    • 
    • Guest
    • August 10, 2011

20. AFTAP between 60 and 80%

    By nancy, December 1, 2008
    • 1 reply
    • 1.4k views
    • 
    • SoCalActuary
    • December 2, 2008

21. 2008 AFTAP

    By Blinky the 3-eyed Fish, May 22, 2008
    • 2 replies
    • 1.4k views
    • 
    • Penman2006
    • May 23, 2008

22. Statute of Limitations on PBGC enforcement

    By Flyboyjohn, June 7, 2017
    • 5 replies
    • 1.4k views
    • 
    • david rigby
    • June 8, 2017

23. Pension Plan Investments

    By Gary, September 28, 2006
    • 6 replies
    • 1.4k views
    • 
    • Gary
    • September 29, 2006

24. Recertify AFTAP?

    By JulietAct, November 19, 2009
    • 2 replies
    • 1.4k views
    • 
    • Andy the Actuary
    • November 19, 2009

25. Max 415 Age 70 DB plan

    By Guest Doogie61, March 23, 2010
    • 3 replies
    • 1.4k views
    • 
    • david rigby
    • March 23, 2010

26. PBGC Mortality Assumptions - Definition of

    By AndyH, July 9, 2007
    • 4 replies
    • 1.4k views
    • 
    • AndyH
    • July 9, 2007

27. Carol the Writer

    By Guest Carol the Writer, May 10, 2006
    • 4 replies
    • 1.4k views
    • 
    • AndyH
    • May 11, 2006

28. Whipsaw Eliminated

    By Penman2006, September 20, 2006
    • 2 replies
    • 1.4k views
    • 
    • Penman2006
    • September 21, 2006

29. Changing vesting

    By Guest The Pension Kid, April 21, 2005
    • 2 replies
    • 1.4k views
    • 
    • Tom Poje
    • April 21, 2005

30. FASB

    By Guest JBY, January 29, 2010
    • 3 replies
    • 1.4k views
    • 
    • david rigby
    • January 29, 2010

31. 417(e) Rate

    By ERISA25, June 13, 2012
    • 2 replies
    • 1.4k views
    • 
    • david rigby
    • June 13, 2012

32. Reasonable NRA in Pension Plan

    By Guest PSH, July 23, 2007
    • 3 replies
    • 1.4k views
    • 
    • mwyatt
    • October 19, 2007

33. Is this Plan subject to 411 accrual rules?

    By Gary, February 18, 2001
    • 0 replies
    • 1.4k views
    • 
    • Gary
    • February 18, 2001

34. Individual Annuity Used in Funding Plan

    By austin3515, May 19, 2016
    • 8 replies
    • 1.4k views
    • 
    • austin3515
    • May 23, 2016

35. Permitted Disparity - PV Using 417e Rates

    By JAY21, January 31, 2014   

    • Any Reduction Needed ?
    • 2 replies
    • 1.4k views
    • 
    • david rigby
    • January 31, 2014

36. Two Plans - DB and DC - Combined Loan Limit

    By emmetttrudy, April 5, 2011
    • 2 replies
    • 1.4k views
    • 
    • emmetttrudy
    • April 5, 2011

37. Normal Retirement Age

    By Randy Watson, April 8, 2008
    • 2 replies
    • 1.4k views
    • 
    • Randy Watson
    • April 15, 2008

38. 1000 hours and last day for HCE to get contribution

    By DanaJ, May 15, 2019
    • 12 replies
    • 1.4k views
    • 
    • Mike Preston
    • May 21, 2019

39. Actuarial Equivalence for Late Retirement on Employee Contributions

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

40. Qualified pre-retirement survivor annuity and death benefit provisions

    By Gary, July 28, 2005
    • 1 reply
    • 1.4k views
    • 
    • david rigby
    • July 28, 2005

41. Statement With Information Reported on Form SSA

    By Guest cjk, April 15, 2005
    • 5 replies
    • 1.4k views
    • 
    • WDIK
    • April 22, 2005

42. 120% Jcwaa Rate Under 404

    By MGB, March 31, 2003
    • 6 replies
    • 1.4k views
    • 
    • Guest
    • April 2, 2003

43. DB/DC Combo first year

    By John Feldt ERPA CPC QPA, June 12, 2006
    • 3 replies
    • 1.4k views
    • 
    • AndyH
    • June 12, 2006

44. retroactive amendment to increase benefit formula

    By jane murray, January 19, 2016
    • 1 reply
    • 1.4k views
    • 
    • Effen
    • January 20, 2016

45. violation of 404(c)?

    By joel, May 22, 2003
    • 4 replies
    • 1.4k views
    • 
    • Guest
    • May 23, 2003

46. 404(a)(1)(A)(ii) (5 year amortization)

    By YankeeFan, January 24, 2007
    • 2 replies
    • 1.4k views
    • 
    • FAPInJax
    • January 24, 2007

47. Non Discrimination Testing

    By Gary, November 25, 2008
    • 5 replies
    • 1.4k views
    • 
    • AndyH
    • December 1, 2008

48. Plans of Controlled Groups of Corporations

    By Hoard1, March 11, 1999
    • 0 replies
    • 1.4k views
    • 
    • Hoard1
    • March 11, 1999

49. Funding Terminated Plan

    By Hoard1, June 25, 1999
    • 2 replies
    • 1.4k views
    • 
    • david rigby
    • June 29, 1999

50. Aggregating DB & DC plan for general test

    By Richard Anderson, September 8, 1999
    • 4 replies
    • 1.4k views
    • 
    • John A
    • October 12, 1999