Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Individual Annuity Used in Funding Plan

   By austin3515, May 19, 2016
   • 8 replies
   • 1.5k views
   • 
   • austin3515
   • May 23, 2016

2. 414k / 242b

   By Guest dsyrett, August 14, 2003
   • 0 replies
   • 1.5k views
   • 
   • Guest
   • August 14, 2003

3. discussion draft of pension relief legislation

   By Effen, August 27, 2009
   • 2 replies
   • 1.5k views
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   • Effen
   • August 29, 2009

4. Go to Jail; Go directly to Jaill

   By Andy the Actuary, June 13, 2009
   • 8 replies
   • 1.5k views
   • 
   • Guest
   • June 16, 2009

5. Early Retirement Pension converted to Disability Pension

   By kenfyoozd, March 31, 2018   

   • new election form
   • waiver new annuity starting date
   • 9 replies
   • 1.5k views
   • 
   • kenfyoozd
   • April 4, 2018

6. Cash Balance / DC combo design

   By SteveH, December 15, 2006
   • 2 replies
   • 1.5k views
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   • Penman2006
   • December 17, 2006

7. Nondiscrimination testing

   By FAPInJax, July 7, 2006
   • 2 replies
   • 1.5k views
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   • AndyH
   • July 12, 2006

8. Get Together for DB Message Board Participants at the Enrolled Actuaries Meeting

   By Lorraine Dorsa, March 10, 2004
   • 8 replies
   • 1.5k views
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   • Effen
   • March 12, 2004

9. Claim of pension benefit

   By Gary, March 1, 1999
   • 0 replies
   • 1.5k views
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   • Gary
   • March 1, 1999

10. PPA Benefit Restrictions

    By Guest joe9pension, January 28, 2009
    • 0 replies
    • 1.5k views
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    • Guest
    • January 28, 2009

11. Due date for 5500

    By Gary, January 27, 2010
    • 3 replies
    • 1.5k views
    • 
    • david rigby
    • January 27, 2010

12. Predecessor Employer Service in Unit Benefit Plan

    By Guest Jim Brennan, August 2, 2000
    • 1 reply
    • 1.5k views
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    • Guest
    • August 3, 2000

13. Cash Balance, EOY Val, MQCs, SB line 19c

    By carrots, August 12, 2010
    • 9 replies
    • 1.5k views
    • 
    • Mike Preston
    • August 19, 2010

14. Prohibited Transaction, Actual Distribution

    By Gary, October 5, 2005
    • 6 replies
    • 1.5k views
    • 
    • could be me maybe not
    • October 6, 2005

15. Deductible contribution

    By retbenser, January 13, 2011
    • 5 replies
    • 1.5k views
    • 
    • retbenser
    • January 13, 2011

16. Top Heavy Question

    By Guest naveen, July 24, 2009
    • 6 replies
    • 1.5k views
    • 
    • John Feldt ERPA CPC QPA
    • July 27, 2009

17. Annual Freezing of Accruals under a Cash Balance Plan Covering Partner

    By Guest Edward McElroy, January 24, 2002
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • January 25, 2002

18. short plan year to accelerate 415(e) repeal date?

    By Lorraine Dorsa, November 16, 1999
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • November 22, 1999

19. 412i plans

    By Guest NPaleveda, October 8, 2001
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • October 8, 2001

20. MPAA

    By Andy the Actuary, August 23, 2007
    • 5 replies
    • 1.5k views
    • 
    • AndyH
    • August 24, 2007

21. Waiting gap between old plan and new plan

    By HKSUN, June 10, 2020
    • 8 replies
    • 1.5k views
    • 
    • Effen
    • June 11, 2020

22. Payment of Unrestricted Amount To Top 25 HCE

    By Guest merlin, July 12, 2005
    • 3 replies
    • 1.5k views
    • 
    • Guest
    • July 12, 2005

23. Benefit Election - Post age 70-1/2

    By richard, July 23, 1999
    • 0 replies
    • 1.5k views
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    • richard
    • July 23, 1999

24. OK To Terminate with GUST Document?

    By Dougsbpc, May 22, 2010
    • 9 replies
    • 1.5k views
    • 
    • Kevin C
    • May 26, 2010

25. Another similar Life Insurance in a DB question

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

26. DB Plan & Affiliated Service Group

    By JAY21, December 12, 2006
    • 4 replies
    • 1.5k views
    • 
    • Belgarath
    • December 14, 2006

27. Restricted Benefit Calc-One Year Period Available ?

    By JAY21, March 2, 2005
    • 3 replies
    • 1.5k views
    • 
    • Effen
    • March 3, 2005

28. Plans of Controlled Groups of Corporations

    By Hoard1, March 11, 1999
    • 0 replies
    • 1.5k views
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    • Hoard1
    • March 11, 1999

29. Choice to Convert DB Plan

    By Guest pep, June 14, 1999
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • June 14, 1999

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

    By emmetttrudy, April 5, 2011
    • 2 replies
    • 1.5k views
    • 
    • emmetttrudy
    • April 5, 2011

31. AFTAP between 60 and 80%

    By nancy, December 1, 2008
    • 1 reply
    • 1.5k views
    • 
    • SoCalActuary
    • December 2, 2008

32. Spouse Waiver - Spouse out of Country

    By Hojo, November 8, 2013
    • 4 replies
    • 1.5k views
    • 
    • Hojo
    • November 11, 2013

33. Who is Janet Krueger?

    By Dave Baker, November 21, 2003
    • 2 replies
    • 1.5k views
    • 
    • AndyH
    • November 25, 2003

34. GUST & EGTRRA restatements

    By Guest Ray Williams, February 11, 2002
    • 3 replies
    • 1.5k views
    • 
    • Guest
    • February 12, 2002

35. Client left and owes considerable amount

    By SSRRS, June 12, 2020
    • 13 replies
    • 1.5k views
    • 
    • Bill Presson
    • June 25, 2020

36. Cash Balance plan testing questions

    By AndyH, April 15, 2010
    • 4 replies
    • 1.5k views
    • 
    • Penman2006
    • April 15, 2010

37. Abatement of 4971 Tax

    By Guest merlin, April 14, 2003
    • 1 reply
    • 1.5k views
    • 
    • david rigby
    • April 14, 2003

38. DB plan and someone sold the client a 401(k) plan

    By SteveH, March 30, 2006
    • 6 replies
    • 1.5k views
    • 
    • SoCalActuary
    • March 31, 2006

39. Protected Benefit Issue Regarding NRA Change from 59 to 62

    By emmetttrudy, June 22, 2011
    • 5 replies
    • 1.5k views
    • 
    • emmetttrudy
    • June 22, 2011

40. Change to Career Average Formula Without Wearaway

    By LIBOR, December 14, 2004
    • 4 replies
    • 1.5k views
    • 
    • SoCalActuary
    • December 14, 2004

41. Birth rate probabilities

    By Guest, September 20, 2000
    • 5 replies
    • 1.5k views
    • 
    • Larry M
    • September 24, 2000

42. Unfunded accrued liability

    By FAPInJax, September 15, 2003
    • 0 replies
    • 1.5k views
    • 
    • FAPInJax
    • September 15, 2003

43. EGTRRA & Cutbacks Under 411(d)

    By Guest nikomendy, August 25, 2001
    • 1 reply
    • 1.5k views
    • 
    • Larry M
    • August 27, 2001

44. 415 Brain Cramp

    By mwyatt, December 18, 2007
    • 5 replies
    • 1.5k views
    • 
    • AndyH
    • December 19, 2007

45. 2021 Cash Balance Plan Start-Up that hasn't been funded yet

    By Brob69, November 26, 2024
    • 21 replies
    • 1.5k views
    • 
    • Lou S.
    • December 5, 2024

46. overfunded DB plan

    By thepensionmaven, January 8, 2003
    • 3 replies
    • 1.5k views
    • 
    • AndyH
    • January 8, 2003

47. FASB

    By Guest JBY, January 29, 2010
    • 3 replies
    • 1.5k views
    • 
    • david rigby
    • January 29, 2010

48. Whipsaw Eliminated

    By Penman2006, September 20, 2006
    • 2 replies
    • 1.5k views
    • 
    • Penman2006
    • September 21, 2006

49. Voluntary Vs Deemed Waiver

    By Guest DBStudentAct, August 30, 2010
    • 1 reply
    • 1.5k views
    • 
    • My 2 cents
    • August 30, 2010

50. Projected Compensation and Application of Compensation Limit

    By Guest HaroldA, May 16, 2005
    • 1 reply
    • 1.5k views
    • 
    • Blinky the 3-eyed Fish
    • May 16, 2005