Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. If a client implemented a DB plan and then in a year or so filed bankruptcy, would the money in the DB plan be protected or would "preferential treatment" apply?

   By Guest Donna Neuhauser, June 1, 2005
   • 8 replies
   • 1.4k views
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   • AndyH
   • June 1, 2005

2. If a DB plan has standard language for payouts at NRA (no later than 6

   By nancy, November 14, 2000
   • 4 replies
   • 1.9k views
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   • Gary
   • November 20, 2000

3. If a terminated plans's funding deficiency is never corrected, are there potential additional penalties even though there is no longer a funding standard account?

   By Guest Chamelnix, September 30, 2003
   • 3 replies
   • 1.7k views
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   • Guest
   • September 30, 2003

4. If an individual has a defined benefit plan and the minimum funding re

   By Guest mbb, February 12, 2003
   • 12 replies
   • 2k views
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   • AndyH
   • March 24, 2003

5. If current year comp is $54,000 but 3 year High Average at 401(a)(17), comp for testing & plan benefit purposes for DB/DC combo plan

   By AdKu, January 12, 2018
   • 3 replies
   • 1.6k views
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   • John Feldt ERPA CPC QPA
   • January 12, 2018

6. If DB Plan frozen mid-June, do plan participant credited a year of service

   By AdKu, February 25, 2016   

   • BA Freeze in June
   • YOS
   • 2 replies
   • 881 views
   • 
   • My 2 cents
   • February 25, 2016

7. If lump sum lowers AFTAP below 80%?

   By Guest GMP, February 13, 2013
   • 4 replies
   • 1.6k views
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   • david rigby
   • February 13, 2013

8. If the company adding in a new pay code, what procedure or regulation the plan sponsor need to base off to determine if it's pensionable earning

   By Sarah73, May 2, 2022
   • 2 replies
   • 571 views
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   • CuseFan
   • May 2, 2022

9. If the December benefit for a retiree is paid 1-2-02 which year's 415

   By Guest Iago1269, December 4, 2001
   • 1 reply
   • 1.4k views
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   • Mike Preston
   • December 12, 2001

10. IFILE with EFAST2

    By Gary, May 21, 2010
    • 1 reply
    • 1.4k views
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    • Bill Presson
    • May 21, 2010

11. Ike and 412 minimum funding deadline

    By Guest esaade, September 22, 2008
    • 1 reply
    • 1.2k views
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    • david rigby
    • September 22, 2008

12. Illegal 412(i) Plans

    By Guest FLMaster, March 10, 2006
    • 46 replies
    • 9.1k views
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    • AndyH
    • April 25, 2006

13. Immediate Lump Sums and the QJSA

    By John Feldt ERPA CPC QPA, September 13, 2006
    • 3 replies
    • 3.2k views
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    • John Feldt ERPA CPC QPA
    • September 13, 2006

14. Immediately Distributable Lump Sums and QJSA

    By stbennet, April 16, 2010
    • 7 replies
    • 2.5k views
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    • AndyH
    • April 26, 2010

15. Immunization

    By Andy the Actuary, October 31, 2007
    • 4 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • October 31, 2007

16. Impact of 415 increases to pension

    By Gary, August 27, 2005
    • 6 replies
    • 1.8k views
    • 
    • AndyH
    • August 29, 2005

17. Impact of 436 restrictions on BERF testing

    By ak2ary, February 21, 2008
    • 4 replies
    • 1.2k views
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    • ak2ary
    • February 26, 2008

18. Impact of COLA on lump sum

    By Gary, June 27, 2000
    • 2 replies
    • 1.8k views
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    • david rigby
    • June 27, 2000

19. Impact of Poor Investment Results

    By Stash026, August 1, 2019
    • 4 replies
    • 1k views
    • 
    • CuseFan
    • August 1, 2019

20. Impact of PPA

    By ERISAAPPLE, November 30, 2017
    • 12 replies
    • 1.7k views
    • 
    • Mike Preston
    • December 1, 2017

21. Impact of PPA on annuity prices

    By AndyH, February 16, 2007
    • 1 reply
    • 1.2k views
    • 
    • Guest
    • February 16, 2007

22. Impermissible Manipulation of Annuity Starting Date?

    By Übernerd, November 18, 2014   

    • annuity starting date
    • 0 replies
    • 896 views
    • 
    • Übernerd
    • November 18, 2014

23. Implementation of new db plan

    By Gary, December 30, 1999
    • 0 replies
    • 1.3k views
    • 
    • Gary
    • December 30, 1999

24. Implementation of the 2022 W4P

    By poisnivey, October 20, 2022
    • 1 reply
    • 675 views
    • 
    • C. B. Zeller
    • October 20, 2022

25. Implications of catch-up contributions on the general test and on safe

    By JDuns, June 6, 2002
    • 0 replies
    • 1.2k views
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    • JDuns
    • June 6, 2002

26. improper contributions

    By k man, May 24, 2001
    • 3 replies
    • 1.6k views
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    • k man
    • May 29, 2001

27. Improper payout

    By ombskid, July 9, 2007
    • 1 reply
    • 1k views
    • 
    • SoCalActuary
    • July 9, 2007

28. Improper SSA Notifications

    By Effen, July 28, 2006
    • 6 replies
    • 1.6k views
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    • david rigby
    • July 28, 2006

29. Improperly filled out adoption agreement

    By richard, April 22, 2000
    • 0 replies
    • 1.5k views
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    • richard
    • April 22, 2000

30. In a 412(i) can a distribution be made to a participant who is beyond NRA but still working?

    By RayJJohnsonJr, August 6, 2015
    • 9 replies
    • 1.2k views
    • 
    • Mike Preston
    • August 10, 2015

31. In a FAE DB plan, is an incapacity type of retirement an "unpredictable contingent event benefit" and otherwise not protected by the anti-cutback provisions as recently clarified by final re

    By gle3186, September 9, 2005
    • 0 replies
    • 1.6k views
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    • gle3186
    • September 9, 2005

32. In a final average pay plan, is it customary to lock in any prior year

    By Guest Linda Ursin, December 1, 1999
    • 11 replies
    • 4.9k views
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    • Gary
    • May 25, 2005

33. In determining the amount of the offset from the PS, does the interest credited to a participant's account have to be actual or can it be hypothetical?

    By Guest flogger, October 29, 2003
    • 9 replies
    • 2.1k views
    • 
    • Blinky the 3-eyed Fish
    • November 3, 2003

34. In Kind Contribution in DB Plan

    By BFlash, January 31, 2018
    • 3 replies
    • 1.4k views
    • 
    • BFlash
    • February 1, 2018

35. In overfunded DB Plan for Public 'Ees, could COLA for retirees' medica

    By Guest songlaw, January 9, 2003
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • January 9, 2003

36. In service distibutions to rehired retiree

    By AndyH, February 15, 2002
    • 6 replies
    • 3.2k views
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    • david rigby
    • February 15, 2002

37. In Service Distribution

    By Guest MikeMiller, June 27, 2002
    • 16 replies
    • 3.3k views
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    • MGB
    • July 2, 2002

38. In Service Distribution due to DB Plan Termination

    By smm, November 14, 2003
    • 3 replies
    • 1.4k views
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    • smm
    • November 14, 2003

39. In service distributions

    By Guest KLM, November 12, 2008
    • 3 replies
    • 2.2k views
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    • david rigby
    • November 12, 2008

40. In-Kind Contribution

    By Guest merlin, August 22, 2007
    • 11 replies
    • 3k views
    • 
    • Belgarath
    • August 23, 2007

41. In-kind Contribution

    By emmetttrudy, April 3, 2013
    • 2 replies
    • 1.4k views
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    • emmetttrudy
    • April 16, 2013

42. In-kind contribution and minimum funding

    By Guest Nineteen, April 9, 2005
    • 6 replies
    • 2.1k views
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    • SoCalActuary
    • April 13, 2005

43. In-kind contribution to DB plan

    By AndyH, October 12, 2001
    • 8 replies
    • 5.6k views
    • 
    • Guest
    • October 17, 2001

44. In-kind contribution to DB plan

    By Guest Michael Spaid, May 19, 1999
    • 3 replies
    • 2k views
    • 
    • Guest
    • June 9, 1999

45. In-Kind Reversion To Employer

    By Guest danwintz, May 2, 2000
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • May 2, 2000

46. In-service / Post-retirement withdrawal from DB?

    By Guest Beth N, August 17, 1999
    • 2 replies
    • 1.5k views
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    • Gary
    • August 20, 1999

47. In-service Distribution

    By Cloudy, January 2, 2018
    • 2 replies
    • 666 views
    • 
    • C. B. Zeller
    • January 3, 2018

48. In-Service Distribution

    By Dougsbpc, December 22, 2010
    • 2 replies
    • 1.1k views
    • 
    • AndyH
    • December 22, 2010

49. In-Service Distribution

    By Dougsbpc, January 18, 2010
    • 1 reply
    • 897 views
    • 
    • Andy the Actuary
    • January 18, 2010

50. In-Service Distribution

    By Dougsbpc, February 11, 2005
    • 16 replies
    • 3.1k views
    • 
    • JAY21
    • February 16, 2005