Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

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

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

2. Taking distributions from a defined benefit plan with early retirement

   By Guest Karri, April 21, 2000
   • 1 reply
   • 1.4k views
   • 
   • AndyH
   • April 23, 2000

3. Early ret requirements under cash balance plan

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

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

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

5. Change of funding method?

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

6. AFTAP never certified

   By Jakyasar, September 21, 2022
   • 14 replies
   • 1.4k views
   • 
   • Jakyasar
   • October 1, 2022

7. First Year Valuation - At-Risk?

   By emmetttrudy, March 28, 2012
   • 4 replies
   • 1.4k views
   • 
   • frizzyguy
   • March 28, 2012

8. Allocation of Excess Assets in Floor-Offset CB plan termination

   By Dalai Pookah, July 24, 2023
   • 7 replies
   • 1.4k views
   • 
   • Bri
   • August 23, 2024

9. Client did not make the PYE 12/31/2002 contribution that he said he made. What to do?

   By Guest Carol the Writer, September 15, 2004
   • 8 replies
   • 1.4k views
   • 
   • Guest
   • September 16, 2004

10. Corrective amendment to pass 401(a)(4)

    By Guest sueczer, September 29, 2006
    • 2 replies
    • 1.4k views
    • 
    • AndyH
    • September 29, 2006

11. DB Plans, Retroactive Annuity Starting Date

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

12. Plan Amendment's effect on terminated employees

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

13. Cash Balance Interest Basis-Protected Benefit?

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

14. Taking two tax deductions in one plan year.

    By Guest TracyAndrews, February 6, 2001
    • 1 reply
    • 1.4k views
    • 
    • LIBOR
    • February 10, 2001

15. 415(e) and terminated DB Plans

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

16. EA Meeting - anything of importance so far?

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

17. Can a DB participant change distribution option to lump sum after first annuity payment is made?

    By Guest 1stoppop, September 16, 2009
    • 5 replies
    • 1.4k views
    • 
    • AndyH
    • September 16, 2009

18. Notice 2007-69 NRA Change

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

19. Normal Retirement Age

    By John Feldt ERPA CPC QPA, May 11, 2009
    • 4 replies
    • 1.4k views
    • 
    • John Feldt ERPA CPC QPA
    • May 11, 2009

20. 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

21. minimum distribution after termination

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

22. 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

23. Cash Balance Funding - SB

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

24. 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

25. fasb 158

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

26. Sole prop income during year of plan termination

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

27. Frozen DB

    By thepensionmaven, September 4, 2010
    • 5 replies
    • 1.4k views
    • 
    • chc93
    • September 7, 2010

28. 401a4 Testing with DB/DC combo

    By emmetttrudy, March 10, 2012
    • 2 replies
    • 1.4k views
    • 
    • AndyH
    • March 12, 2012

29. Reduce Benefit for Prior Lump Sum

    By jwb0323, October 19, 2015
    • 12 replies
    • 1.4k views
    • 
    • My 2 cents
    • November 2, 2015

30. social security or early ret supplement as part of accd ben

    By Gary, July 9, 2002
    • 4 replies
    • 1.4k views
    • 
    • IRC401
    • July 16, 2002

31. 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
    • 
    • Mike Preston
    • December 12, 2001

32. Earning a Future Benefit after Being Paid the 415 Lump Sum Limit

    By Pension RC, October 27, 2013   

    • 415 Lump Sum Limit
    • 5 replies
    • 1.4k views
    • 
    • Calavera
    • October 29, 2013

33. 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

34. Former employee's rights to plan documents

    By Alonzo, April 4, 2000
    • 2 replies
    • 1.4k views
    • 
    • richard
    • April 5, 2000

35. Stand Alone Software for (a)(4) Testing

    By LIBOR, June 10, 2005
    • 1 reply
    • 1.4k views
    • 
    • SoCalActuary
    • June 14, 2005

36. EGTRRA Restatement

    By retbenser, July 19, 2012
    • 4 replies
    • 1.4k views
    • 
    • frizzyguy
    • August 9, 2012

37. Can you split up a Multi Employer Union Plan?

    By CTipper, July 17, 2007
    • 3 replies
    • 1.4k views
    • 
    • CTipper
    • July 18, 2007

38. Benefit Payable when no QDRO was written

    By ConnieStorer, October 23, 2025
    • 5 replies
    • 1.4k views
    • 
    • fmsinc
    • October 24, 2025

39. Verifying Retirees are not Deceased

    By emmetttrudy, February 15, 2012
    • 4 replies
    • 1.4k views
    • 
    • emmetttrudy
    • February 15, 2012

40. Maximum Contributions for Self-Employed Individual

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

41. Appropriate early retirement factor

    By Gary, April 14, 2000
    • 0 replies
    • 1.4k views
    • 
    • Gary
    • April 14, 2000

42. covered comp and applicable mortality table

    By Draper55, January 30, 2015
    • 6 replies
    • 1.4k views
    • 
    • My 2 cents
    • February 4, 2015

43. Floor Offset 415 Limit

    By Dougsbpc, January 6, 2018
    • 4 replies
    • 1.4k views
    • 
    • Dougsbpc
    • January 9, 2018

44. FRS 17 - new UK accounting standard

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

45. Unit Credit/PPA funding

    By tymesup, January 3, 2008
    • 4 replies
    • 1.4k views
    • 
    • tymesup
    • January 4, 2008

46. Cash Balance interest credit reduction

    By AndyH, February 1, 2012
    • 5 replies
    • 1.4k views
    • 
    • AndyH
    • February 2, 2012

47. Should GUST Amendment be made now?

    By Guest Cal, November 21, 1999
    • 4 replies
    • 1.4k views
    • 
    • mwyatt
    • November 23, 1999

48. Overfunded, Termination and a wacky idea . . .

    By Guest jvgatty, August 6, 2013
    • 6 replies
    • 1.4k views
    • 
    • jpod
    • August 7, 2013

49. Early Retirement Window for One Participant

    By 401 Chaos, September 23, 2010
    • 5 replies
    • 1.4k views
    • 
    • david rigby
    • September 24, 2010

50. Sample letter - 10 year certain only coming to an end

    By AdKu, September 30, 2016   

    • Sample letter optional FOB
    • 12 replies
    • 1.4k views
    • 
    • AndyH
    • October 6, 2016