Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Death Benefit In Excess of QPSA Protected?

   By CuseFan, September 29, 2017
   • 3 replies
   • 1.2k views
   • 
   • CuseFan
   • September 29, 2017

2. dumb question re: how a lump sum value is computed

   By Guest janie, July 3, 2001
   • 3 replies
   • 1.6k views
   • 
   • Guest
   • July 5, 2001

3. What is included in Compensation

   By Guest tholbert, August 15, 2001
   • 3 replies
   • 2.2k views
   • 
   • david rigby
   • August 15, 2001

4. Use of Carryover Balance for Quarterly Contribution

   By Dinosaur, June 2, 2009
   • 3 replies
   • 2.2k views
   • 
   • Andy the Actuary
   • June 3, 2009

5. Possible Affiliated Service Group

   By JAY21, November 7, 2012
   • 3 replies
   • 1.3k views
   • 
   • Doghouse
   • November 14, 2012

6. Cash Balance Plan - BOY valuation normal cost

   By Hojo, November 22, 2013
   • 3 replies
   • 2.7k views
   • 
   • ubermax
   • November 23, 2013

7. DB Converstion to Money Purchase

   By Saiai, March 10, 2014   

   • pension
   • conversion
   • (and 1 more)

     Tagged with:

     • pension
     • conversion
     • money purchase multiemployer
   • 3 replies
   • 1.3k views
   • 
   • Andy the Actuary
   • March 10, 2014

8. Clarification on DB Vs Money Purchase Vs SEP IRA etc

   By Abhishek, August 8, 2018
   • 3 replies
   • 615 views
   • 
   • ESOP Guy
   • August 8, 2018

9. FIL & Fully Amortized Bases

   By Guest Don N, May 2, 2000
   • 3 replies
   • 1.6k views
   • 
   • david rigby
   • May 11, 2000

10. De Minimis comp for 414(s) testing for DB plan

    By AndyH, September 13, 2000
    • 3 replies
    • 2.7k views
    • 
    • AndyH
    • September 19, 2000

11. 401(a)(26) failsafe removed in PPA pre-approved document

    By Dalai Pookah, March 22, 2022
    • 3 replies
    • 869 views
    • 
    • Dalai Pookah
    • March 24, 2022

12. Proposed Cash-Balance Regs (remainder)

    By Guest RSNOW, May 23, 2003
    • 3 replies
    • 1.1k views
    • 
    • Guest
    • May 23, 2003

13. starting a new DB plan for a post 70.5er

    By himt4, October 25, 2006
    • 3 replies
    • 1.3k views
    • 
    • Effen
    • October 26, 2006

14. Proposed PPA regulations

    By FAPInJax, August 30, 2007
    • 3 replies
    • 1.2k views
    • 
    • tymesup
    • August 30, 2007

15. Amending Vals, 5500, PBGC

    By Penman2006, August 31, 2010
    • 3 replies
    • 1.1k views
    • 
    • Penman2006
    • September 1, 2010

16. 415 limits for variable annuities

    By Guest, February 18, 2000
    • 3 replies
    • 1.8k views
    • 
    • Lorraine Dorsa
    • May 22, 2000

17. Insurance Question

    By Dougsbpc, June 12, 2025
    • 3 replies
    • 1.3k views
    • 
    • Jakyasar
    • June 14, 2025

18. pbgc coverage

    By Gary, September 30, 2010
    • 3 replies
    • 2k views
    • 
    • My 2 cents
    • October 4, 2010

19. Can plan termination affect annuity already in pay status?

    By Guest TaxedToDeath, April 20, 2011
    • 3 replies
    • 1.1k views
    • 
    • K2retire
    • April 20, 2011

20. Is this Early Retirement Benefit 'accrued at termination'

    By Guest erisajd, June 15, 2011
    • 3 replies
    • 1.7k views
    • 
    • david rigby
    • June 16, 2011

21. 412(e)(3) plan conversion

    By dan.jock, January 11, 2018
    • 3 replies
    • 1.5k views
    • 
    • Mike Preston
    • January 11, 2018

22. Multi-employer plans

    By Guest sonny0, March 3, 2004
    • 3 replies
    • 1.7k views
    • 
    • Mike Preston
    • March 4, 2004

23. Accrued benefit in 412(i) plan as part of a combo arrangement

    By Guest ActuaryWannabe, April 2, 2004
    • 3 replies
    • 1.1k views
    • 
    • AndyH
    • April 3, 2004

24. Normalization of benefits for nondiscrimination

    By FAPInJax, July 2, 2008
    • 3 replies
    • 1.3k views
    • 
    • Blinky the 3-eyed Fish
    • July 2, 2008

25. Quarterly contributions

    By FAPInJax, January 29, 2009
    • 3 replies
    • 1.2k views
    • 
    • ScottR
    • February 5, 2009

26. Method Change + Auto Approval

    By David, July 6, 2010
    • 3 replies
    • 1.4k views
    • 
    • David
    • July 7, 2010

27. Calculation of Lump Sum

    By ac, August 31, 2010
    • 3 replies
    • 1.7k views
    • 
    • My 2 cents
    • September 1, 2010

28. 1990 Commissioners Mortality Table?

    By Guest Actuary Bill, October 31, 2011
    • 3 replies
    • 1.8k views
    • 
    • eeyore
    • November 1, 2011

29. Short Initial Plan Year Cash Balance/401(k) Combo

    By Catch22PGM, December 11, 2020
    • 3 replies
    • 1.2k views
    • 
    • Effen
    • December 13, 2020

30. Eliminating ER reduction in combination with termination or freeze

    By Dawn Hafner, May 23, 2000
    • 3 replies
    • 1.6k views
    • 
    • Dawn Hafner
    • May 23, 2000

31. Retroactive Annuity Starting Date (RASD)

    By Dinosaur, August 25, 2011
    • 3 replies
    • 3.1k views
    • 
    • Dinosaur
    • August 29, 2011

32. 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
    • 1.7k views
    • 
    • John Feldt ERPA CPC QPA
    • January 12, 2018

33. Life Insurance Limit in DB Plan

    By Dougsbpc, September 20, 2024
    • 3 replies
    • 823 views
    • 
    • ErnieG
    • September 21, 2024

34. QOSA on a QPSA?

    By EBECatty, February 5, 2016
    • 3 replies
    • 1.7k views
    • 
    • Effen
    • February 8, 2016

35. PBGC coverage - when does it stop?

    By Jakyasar, November 16, 2021
    • 3 replies
    • 975 views
    • 
    • Effen
    • November 16, 2021

36. male 1983 GAM interest rate 6%

    By Egold, August 15, 2022
    • 3 replies
    • 608 views
    • 
    • Egold
    • August 15, 2022

37. Retro start-up plan

    By truphao, March 15, 2024
    • 3 replies
    • 586 views
    • 
    • Lou S.
    • March 15, 2024

38. Electing Full Yield Curve

    By dmb, November 13, 2008
    • 3 replies
    • 1.3k views
    • 
    • dmb
    • November 17, 2008

39. Target Normal Cost Used in Calculation of Maximum

    By Pension RC, March 11, 2014
    • 3 replies
    • 2.2k views
    • 
    • My 2 cents
    • March 11, 2014

40. Can you force a Death benefit over $5,000 after age 62?

    By Guest eazycool, January 29, 2004
    • 3 replies
    • 1.6k views
    • 
    • Guest
    • February 3, 2004

41. 415(b)(2) conversions

    By Guest shaul, January 6, 2009
    • 3 replies
    • 967 views
    • 
    • jpod
    • January 7, 2009

42. RMD error

    By Mister Met, February 5, 2016
    • 3 replies
    • 1.1k views
    • 
    • jpod
    • February 10, 2016

43. Late 204(h) Notice

    By 401 Chaos, March 19, 2021
    • 3 replies
    • 2.8k views
    • 
    • 401 Chaos
    • March 22, 2021

44. Treatment of Unvested in Multiemployer Plan Withdrawal

    By Jaeded, January 20, 2022
    • 3 replies
    • 808 views
    • 
    • Lou S.
    • January 21, 2022

45. Mortality and Turnover Table

    By Blinky the 3-eyed Fish, October 18, 2005
    • 3 replies
    • 1.7k views
    • 
    • Blinky the 3-eyed Fish
    • October 19, 2005

46. PPA Phased Retirement Rules

    By davef, October 25, 2006
    • 3 replies
    • 1.6k views
    • 
    • AndyH
    • October 26, 2006

47. Top Heavy in DB w SEP?

    By Dennis Povloski, September 5, 2006
    • 3 replies
    • 1.2k views
    • 
    • Belgarath
    • September 5, 2006

48. Pension Relief Elections

    By Effen, January 26, 2011
    • 3 replies
    • 1.2k views
    • 
    • Effen
    • January 31, 2011

49. retroactive plan amendment

    By Gary, May 16, 2012
    • 3 replies
    • 1.3k views
    • 
    • frizzyguy
    • May 18, 2012

50. Retroactive annuity eligible for rollover?

    By Craig Schiller, November 13, 2014   

    • Retroactive Annuity Rollover
    • 3 replies
    • 2.2k views
    • 
    • Craig Schiller
    • November 14, 2014