Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. FAS87 & SERP

   By Guest Don N, June 28, 2000
   • 0 replies
   • 1.5k views
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   • Guest
   • June 28, 2000

2. Offset using a hypothetical account balance?

   By C. B. Zeller, May 3, 2018
   • 5 replies
   • 1.5k views
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   • C. B. Zeller
   • May 7, 2018

3. Lump sum calc.

   By Guest The Pension Kid, April 10, 2007
   • 4 replies
   • 1.5k views
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   • Andy the Actuary
   • April 17, 2007

4. Fasb 35

   By abanky, May 21, 2002
   • 4 replies
   • 1.5k views
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   • abanky
   • May 21, 2002

5. accrued to date testing with sep plan

   By Draper55, December 7, 2005
   • 3 replies
   • 1.5k views
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   • AndyH
   • December 8, 2005

6. Max 415 Age 70 DB plan

   By Guest Doogie61, March 23, 2010
   • 3 replies
   • 1.5k views
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   • david rigby
   • March 23, 2010

7. Multiple lump sum windows

   By fiona1, December 16, 2016
   • 2 replies
   • 1.5k views
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   • fiona1
   • December 16, 2016

8. IRS 412(i) Audits

   By Just Me, April 25, 2007
   • 2 replies
   • 1.5k views
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   • AndyH
   • April 26, 2007

9. CUSIP #

   By Belgarath, November 20, 2007
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   • 1.5k views
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   • david rigby
   • November 20, 2007

10. Retroactive Application of $200,000 Comp Limit

    By Guest merlin, November 8, 2001
    • 2 replies
    • 1.5k views
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    • Mike Preston
    • November 22, 2001

11. Unexpected excess assets from plan term

    By Medusa, March 21, 2001
    • 2 replies
    • 1.5k views
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    • RCK
    • March 22, 2001

12. Carol the Writer

    By Guest Carol the Writer, May 10, 2006
    • 4 replies
    • 1.5k views
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    • AndyH
    • May 11, 2006

13. 2008 AFTAP

    By Blinky the 3-eyed Fish, May 22, 2008
    • 2 replies
    • 1.5k views
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    • Penman2006
    • May 23, 2008

14. 25% Deduction Limit for DC Plan as part of combo

    By emmetttrudy, October 18, 2019
    • 2 replies
    • 1.5k views
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    • emmetttrudy
    • October 18, 2019

15. Recertify AFTAP?

    By JulietAct, November 19, 2009
    • 2 replies
    • 1.5k views
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    • Andy the Actuary
    • November 19, 2009

16. Splitting a DB Plan into 2 Plans

    By Mister Met, November 14, 2012
    • 4 replies
    • 1.5k views
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    • frizzyguy
    • December 28, 2012

17. Permitted Disparity - PV Using 417e Rates

    By JAY21, January 31, 2014   

    • Any Reduction Needed ?
    • 2 replies
    • 1.5k views
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    • david rigby
    • January 31, 2014

18. violation of 404(c)?

    By joel, May 22, 2003
    • 4 replies
    • 1.5k views
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    • Guest
    • May 23, 2003

19. Does a 1/1/2000 amendment to go to GATT rates trigger the 5 year waiti

    By Guest HIPAAdrome, June 8, 2000
    • 0 replies
    • 1.5k views
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    • Guest
    • June 8, 2000

20. Funding Terminated Plan

    By Hoard1, June 25, 1999
    • 2 replies
    • 1.5k views
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    • david rigby
    • June 29, 1999

21. Aggregating DB & DC plan for general test

    By Richard Anderson, September 8, 1999
    • 4 replies
    • 1.5k views
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    • John A
    • October 12, 1999

22. Unfreezing a DB Plan

    By emmetttrudy, March 11, 2009
    • 1 reply
    • 1.5k views
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    • JAY21
    • March 11, 2009

23. Pension Plan Investments

    By Gary, September 28, 2006
    • 6 replies
    • 1.5k views
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    • Gary
    • September 29, 2006

24. Accrued Benefit in Cash Balance Plan

    By Gary, June 16, 1999
    • 0 replies
    • 1.5k views
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    • Gary
    • June 16, 1999

25. Changing vesting

    By Guest The Pension Kid, April 21, 2005
    • 2 replies
    • 1.5k views
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    • Tom Poje
    • April 21, 2005

26. PBGC Mortality Assumptions - Definition of

    By AndyH, July 9, 2007
    • 4 replies
    • 1.5k views
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    • AndyH
    • July 9, 2007

27. retroactive amendment to increase benefit formula

    By jane murray, January 19, 2016
    • 1 reply
    • 1.5k views
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    • Effen
    • January 20, 2016

28. sole prioprietor coverage

    By Guest Kline28, January 17, 2003
    • 5 replies
    • 1.5k views
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    • Blinky the 3-eyed Fish
    • January 20, 2003

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

    By Gary, July 28, 2005
    • 1 reply
    • 1.5k views
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    • david rigby
    • July 28, 2005

30. DB/DC Combo first year

    By John Feldt ERPA CPC QPA, June 12, 2006
    • 3 replies
    • 1.5k views
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    • AndyH
    • June 12, 2006

31. 417(e) Rate

    By ERISA25, June 13, 2012
    • 2 replies
    • 1.5k views
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    • david rigby
    • June 13, 2012

32. 415(b)(2)(C) or (F) for retiree with tax-exempt and for-profit affilia

    By Guest tom h, April 17, 1999
    • 0 replies
    • 1.5k views
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    • Guest
    • April 17, 1999

33. Statement With Information Reported on Form SSA

    By Guest cjk, April 15, 2005
    • 5 replies
    • 1.5k views
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    • WDIK
    • April 22, 2005

34. 120% Jcwaa Rate Under 404

    By MGB, March 31, 2003
    • 6 replies
    • 1.5k views
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    • Guest
    • April 2, 2003

35. 404(a)(1)(A)(ii) (5 year amortization)

    By YankeeFan, January 24, 2007
    • 2 replies
    • 1.5k views
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    • FAPInJax
    • January 24, 2007

36. Non Discrimination Testing

    By Gary, November 25, 2008
    • 5 replies
    • 1.5k views
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    • AndyH
    • December 1, 2008

37. Is this Plan subject to 411 accrual rules?

    By Gary, February 18, 2001
    • 0 replies
    • 1.5k views
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    • Gary
    • February 18, 2001

38. Forfeited Involuntary DistributionsTo Revalue or Not To Revalue?

    By Guest ircreader, November 26, 2003
    • 6 replies
    • 1.5k views
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    • Guest
    • December 4, 2003

39. Defined Benefit Plan: Plan Disqualification

    By ERISA25, May 18, 2010
    • 1 reply
    • 1.5k views
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    • david rigby
    • May 19, 2010

40. Actuarial Equivalence for Late Retirement on Employee Contributions

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

41. Normal Retirement Age

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

42. Variable Annuity Plan

    By AndyH, February 26, 2007
    • 0 replies
    • 1.4k views
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    • AndyH
    • February 26, 2007

43. dist at 415 limit - today, Jan 4th

    By Effen, January 4, 2006
    • 5 replies
    • 1.4k views
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    • SoCalActuary
    • January 12, 2006

44. Union and now Non Union

    By SSRRS, March 6, 2019
    • 5 replies
    • 1.4k views
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    • SSRRS
    • March 7, 2019

45. determination of an annual interest rate

    By Gary, February 25, 1999
    • 0 replies
    • 1.4k views
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    • Gary
    • February 25, 1999

46. Average Compensation from Prior Employer

    By Guest JPitcl, December 6, 2001
    • 2 replies
    • 1.4k views
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    • David MacLennan
    • December 14, 2001

47. 94 Gar Qx

    By No Name, April 29, 2005
    • 1 reply
    • 1.4k views
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    • david rigby
    • April 30, 2005

48. Quarterly Contributions

    By JBones, February 5, 2010
    • 3 replies
    • 1.4k views
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    • Andy the Actuary
    • February 5, 2010

49. FAS LTROR assumption

    By AndyH, March 10, 2010
    • 4 replies
    • 1.4k views
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    • AndyH
    • March 11, 2010

50. Asset Management Fees

    By Guest pension222, July 23, 2001
    • 0 replies
    • 1.4k views
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    • Guest
    • July 23, 2001