Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Cash Balance coversion

   By Guest Quacka, September 18, 2011
   • 4 replies
   • 1.4k views
   • 
   • david rigby
   • September 19, 2011

2. Contribution for Schedule B

   By richard, August 21, 2000
   • 1 reply
   • 1.4k views
   • 
   • david rigby
   • August 21, 2000

3. No NHCE's

   By ombskid, December 16, 2005
   • 2 replies
   • 1.4k views
   • 
   • Effen
   • December 16, 2005

4. average comp and rehire

   By Tom Poje, October 3, 2005
   • 2 replies
   • 1.4k views
   • 
   • david rigby
   • October 3, 2005

5. Brain Cramp on converting prior DB AB for 415 offset

   By mwyatt, November 18, 2003
   • 7 replies
   • 1.4k views
   • 
   • Mike Preston
   • December 1, 2003

6. Coverage Testing Frozen Plan

   By Guest mcfeldman, November 11, 2013   

   • coverage
   • soft freeze
   • (and 1 more)

     Tagged with:

     • coverage
     • soft freeze
     • excludable employees
   • 0 replies
   • 1.4k views
   • 
   • Guest
   • November 11, 2013

7. Missed PBGC distribution deadline

   By nancy, December 13, 2000
   • 2 replies
   • 1.4k views
   • 
   • Lorraine Dorsa
   • December 17, 2000

8. Early Retirement Windows - Revisited

   By LIBOR, August 14, 2003
   • 6 replies
   • 1.4k views
   • 
   • david rigby
   • August 15, 2003

9. Cash Balance Top-Heavy

   By stbennet, February 28, 2012
   • 2 replies
   • 1.4k views
   • 
   • ETA Consulting LLC
   • February 29, 2012

10. Compensation year overlaps but does not equal plan year.

    By Guest John Wade, February 27, 2001
    • 1 reply
    • 1.4k views
    • 
    • AndyH
    • February 28, 2001

11. Cash Balance Funding - SB

    By cohendrake, February 18, 2013
    • 2 replies
    • 1.4k views
    • 
    • ubermax
    • February 19, 2013

12. fasb 158

    By abanky, February 19, 2009
    • 2 replies
    • 1.4k views
    • 
    • abanky
    • February 19, 2009

13. Plan Amendment's effect on terminated employees

    By Guest sgriff, March 13, 2001
    • 2 replies
    • 1.4k views
    • 
    • Guest
    • March 14, 2001

14. Cash Balance Interest Basis-Protected Benefit?

    By Guest ak, September 29, 2006
    • 2 replies
    • 1.4k views
    • 
    • ak2ary
    • October 9, 2006

15. "significantly discriminatory" under 1.401(a)(4)-5

    By Guest, August 23, 2000
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • August 23, 2000

16. assumptions for beginning of year valuations

    By Ted Munice, January 24, 2019   

    • defined benefit plans
    • assumptions
    • (and 1 more)

      Tagged with:

      • defined benefit plans
      • assumptions
      • beginning of year valuations
    • 8 replies
    • 1.4k views
    • 
    • C. B. Zeller
    • February 5, 2019

17. Does the DOL agree that adopting a "safe harbor" interest ra

    By JDuns, May 3, 2001
    • 1 reply
    • 1.4k views
    • 
    • Gary
    • May 7, 2001

18. Deceased Plan Sponsor

    By nancy, September 3, 1999
    • 2 replies
    • 1.4k views
    • 
    • SoCalActuary
    • September 23, 1999

19. Is it legally possible to purchase pension credits outright or from an

    By Guest Argosos, October 6, 2000
    • 1 reply
    • 1.4k views
    • 
    • david rigby
    • October 6, 2000

20. EA Meeting - anything of importance so far?

    By mwyatt, March 18, 2003
    • 5 replies
    • 1.4k views
    • 
    • Guest
    • April 11, 2003

21. Model Funding Notice

    By Effen, February 11, 2009
    • 7 replies
    • 1.4k views
    • 
    • JAY21
    • February 13, 2009

22. 2010 Schedule SB

    By Gary, January 19, 2011
    • 5 replies
    • 1.4k views
    • 
    • david rigby
    • January 21, 2011

23. terminating DB Plan and establishing 403(b) plan

    By Guest nadiarott, November 16, 2004
    • 8 replies
    • 1.4k views
    • 
    • Guest
    • November 19, 2004

24. JB Reenrollment

    By mwyatt, December 6, 2007
    • 6 replies
    • 1.4k views
    • 
    • mwyatt
    • December 7, 2007

25. Additional benefit to avoid discrimination

    By Gary, January 13, 2005
    • 7 replies
    • 1.4k views
    • 
    • AndyH
    • January 14, 2005

26. Defined Benefit Plan - sponsor out of business.

    By Guest art, April 28, 1999
    • 1 reply
    • 1.4k views
    • 
    • david rigby
    • April 29, 1999

27. 415(e) and terminated DB Plans

    By KJohnson, November 3, 1999
    • 0 replies
    • 1.4k views
    • 
    • KJohnson
    • November 3, 1999

28. Funding a DC on top of a DC in a Year

    By Guest Walt Dallas, August 28, 2001
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • August 28, 2001

29. Effect on Lump Sum Amount - New Mortality Table

    By tuni88, February 12, 2017
    • 2 replies
    • 1.4k views
    • 
    • My 2 cents
    • February 13, 2017

30. PBGC variable premium FFL exemption

    By AndyH, August 23, 2006
    • 2 replies
    • 1.4k views
    • 
    • AndyH
    • August 23, 2006

31. Union and now Non Union

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

32. Notice 2007-69 NRA Change

    By Penman2006, December 3, 2010
    • 3 replies
    • 1.4k views
    • 
    • AndyH
    • December 7, 2010

33. Testing Benefits, Rights and Features

    By Guest Spock, March 29, 2011
    • 1 reply
    • 1.4k views
    • 
    • AndyH
    • March 29, 2011

34. DB Plans, Retroactive Annuity Starting Date

    By Guest aciepluch, December 21, 2004
    • 1 reply
    • 1.4k views
    • 
    • SoCalActuary
    • December 22, 2004

35. 30 Year Treasury Rates

    By Guest Don N, March 2, 2000
    • 2 replies
    • 1.4k views
    • 
    • david rigby
    • March 2, 2000

36. minimum distribution after termination

    By Guest Ellen Anselm, May 4, 2001
    • 1 reply
    • 1.4k views
    • 
    • david rigby
    • May 4, 2001

37. Avg Salary used in pension calculation

    By Gary, October 13, 1999
    • 3 replies
    • 1.4k views
    • 
    • david rigby
    • October 16, 1999

38. Paying Out Employee Contributions First

    By Guest fcdeacy, May 2, 2005
    • 2 replies
    • 1.4k views
    • 
    • Guest
    • May 2, 2005

39. DB Top Heavy offset by DC balance

    By Blinky the 3-eyed Fish, March 26, 2007
    • 4 replies
    • 1.4k views
    • 
    • Belgarath
    • March 27, 2007

40. Maximum Contributions for Self-Employed Individual

    By emmetttrudy, February 22, 2011
    • 2 replies
    • 1.4k views
    • 
    • ScottR
    • April 16, 2011

41. Sole prop income during year of plan termination

    By dmb, May 11, 2005
    • 5 replies
    • 1.4k views
    • 
    • dmb
    • May 13, 2005

42. Change of funding method?

    By ScottR, February 27, 2009
    • 3 replies
    • 1.4k views
    • 
    • Mike Preston
    • August 16, 2009

43. What is the scoop on 412(i) defined benefit plans

    By Guest Paul Katz, February 10, 2000
    • 1 reply
    • 1.4k views
    • 
    • Guest
    • February 18, 2000

44. FRS 17 - new UK accounting standard

    By JanetM, May 8, 2002
    • 0 replies
    • 1.4k views
    • 
    • JanetM
    • May 8, 2002

45. Early ret requirements under cash balance plan

    By Gary, June 13, 2000
    • 1 reply
    • 1.4k views
    • 
    • Guest
    • June 14, 2000

46. Remedy for active employee who discovers error in accrued benefit.

    By Gary, May 3, 2001
    • 1 reply
    • 1.4k views
    • 
    • david rigby
    • May 3, 2001

47. Filing 5500 without 5330

    By Guest GMP, September 20, 2007
    • 2 replies
    • 1.4k views
    • 
    • david rigby
    • September 20, 2007

48. CUSIP #

    By Belgarath, November 20, 2007
    • 2 replies
    • 1.4k views
    • 
    • david rigby
    • November 20, 2007

49. cash balance conversion

    By Guest MC2, April 3, 2007
    • 5 replies
    • 1.4k views
    • 
    • SoCalActuary
    • April 4, 2007

50. Restricted Lump Sum

    By Pension RC, May 1, 2014
    • 3 replies
    • 1.4k views
    • 
    • My 2 cents
    • May 1, 2014