Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. 415 dollar limit and frozen plan

   By Hojo, June 16, 2017
   • 8 replies
   • 3.8k views
   • 
   • Calavera
   • July 3, 2017

2. Actuary's signature forged on Sch B

   By flosfur, March 15, 2007
   • 22 replies
   • 3.8k views
   • 
   • Guest
   • March 21, 2007

3. Retroactive payments (beyond NRA)

   By Dinosaur, June 6, 2011
   • 5 replies
   • 3.8k views
   • 
   • Dinosaur
   • June 21, 2011

4. Cash Balance Distribution Fees

   By MGOAdmin, May 13, 2015   

   • Cash Balance
   • Distribution fee
   • 10 replies
   • 3.8k views
   • 
   • My 2 cents
   • May 26, 2015

5. Reversal of prior credit balance election

   By dmb, December 20, 2012
   • 1 reply
   • 3.8k views
   • 
   • Effen
   • December 20, 2012

6. IRS Notice 2007-81

   By Belgarath, October 10, 2007
   • 17 replies
   • 3.7k views
   • 
   • Mike Preston
   • October 11, 2007

7. QDRO submission after Participant Retirement

   By RSG15812, February 10, 2016
   • 12 replies
   • 3.7k views
   • 
   • david rigby
   • February 11, 2016

8. IRS & QSERP

   By Guest ircreader, October 21, 2004
   • 17 replies
   • 3.7k views
   • 
   • Guest
   • October 26, 2004

9. Suspension of benefits

   By Belgarath, October 8, 2012
   • 5 replies
   • 3.7k views
   • 
   • AndyH
   • October 9, 2012

10. Former HCE Def'n

    By JAY21, November 27, 2007
    • 20 replies
    • 3.7k views
    • 
    • SoCalActuary
    • December 4, 2007

11. cash balance Plans

    By mlp0816, February 26, 2010
    • 10 replies
    • 3.7k views
    • 
    • Effen
    • March 1, 2010

12. No 2016 Covered Compensation Tables?

    By Übernerd, January 27, 2016
    • 15 replies
    • 3.7k views
    • 
    • Tom Poje
    • January 29, 2016

13. IRS 417(e) Mortality Table 2022

    By John Ingle, June 25, 2021
    • 4 replies
    • 3.7k views
    • 
    • CuseFan
    • June 25, 2021

14. SERP Pension--spousal beneficiary requirements

    By Guest Elis, May 22, 2008
    • 3 replies
    • 3.7k views
    • 
    • jpod
    • May 23, 2008

15. QSLOB late filing

    By Guest waltz52, October 6, 2005
    • 10 replies
    • 3.7k views
    • 
    • could be me maybe not
    • November 3, 2005

16. Cash Balance Plan Funding and IRC 415

    By mwyatt, August 12, 2008
    • 16 replies
    • 3.7k views
    • 
    • tymesup
    • August 14, 2008

17. IRC Section 411(b)(1)(H) issue.

    By Guest janie, September 13, 2000
    • 1 reply
    • 3.7k views
    • 
    • Guest
    • September 14, 2000

18. Financial Accounting for Cash Balance

    By MGB, May 28, 2003
    • 7 replies
    • 3.7k views
    • 
    • Guest
    • July 15, 2003

19. Too Soon to Do Another Fresh Start?

    By NewBieHere, September 12
    • 9 replies
    • 3.7k views
    • 
    • Lou S.
    • September 18

20. Do 417(e)(3) rates apply to a lump sum pre-retirement death benefit?

    By Belgarath, July 28, 2015
    • 8 replies
    • 3.7k views
    • 
    • Belgarath
    • July 28, 2015

21. PBGC Premium paid by corp

    By Guest The Pension Kid, May 24, 2007
    • 11 replies
    • 3.7k views
    • 
    • mwyatt
    • June 5, 2007

22. Sample QPSA/QJSA Explanation to participant for Defined Benefit Plan

    By Lynn Campbell, September 7, 2004
    • 6 replies
    • 3.7k views
    • 
    • Lynn Campbell
    • September 10, 2004

23. Lump sum distribution to a deferred vested participant

    By Guest, March 10, 2000
    • 2 replies
    • 3.7k views
    • 
    • david rigby
    • March 10, 2000

24. 401(a)(26) prior benefits structure

    By Dennis Povloski, August 5, 2011
    • 7 replies
    • 3.7k views
    • 
    • Effen
    • August 15, 2011

25. DB Plan Freeze - After Eligibility but Before Entry Date

    By Guest Chaffee, July 7, 2009
    • 10 replies
    • 3.7k views
    • 
    • tuni88
    • July 9, 2009

26. Who Becomes 100% Vested At Plan Termination

    By metsfan026, July 28, 2022
    • 4 replies
    • 3.7k views
    • 
    • AndyH
    • August 2, 2022

27. What is NRD when employee hired after NRD?

    By david rigby, August 23, 2005
    • 8 replies
    • 3.7k views
    • 
    • david rigby
    • August 24, 2005

28. Backloading and 3% Accrual Rule

    By Andy the Actuary, June 30, 2008
    • 18 replies
    • 3.7k views
    • 
    • SoCalActuary
    • July 7, 2008

29. Plan amendment after beginning of year valuation date - can I take freeze of accruals into account

    By Guest saeissler, July 6, 2005
    • 12 replies
    • 3.7k views
    • 
    • Guest
    • July 26, 2005

30. Household employee

    By Gary, January 18, 2010
    • 6 replies
    • 3.7k views
    • 
    • D Syrett
    • January 19, 2010

31. 415 Limit Solutions

    By jim241, March 15, 2018   

    • cash balance
    • 415 limits
    • (and 3 more)

      Tagged with:

      • cash balance
      • 415 limits
      • solutions
      • annuities
      • insurance
    • 29 replies
    • 3.7k views
    • 
    • ERISAAPPLE
    • March 21, 2018

32. Statute of Limitations

    By jpod, July 11, 2017
    • 28 replies
    • 3.7k views
    • 
    • Lou S.
    • July 23, 2020

33. Who Must Get The 7.5% Gateway?

    By metsfan026, March 21, 2023
    • 13 replies
    • 3.7k views
    • 
    • metsfan026
    • May 8, 2023

34. Cash Balance Plan Design - 401h and Insurance

    By PensionPro, May 24, 2013
    • 5 replies
    • 3.7k views
    • 
    • shERPA
    • September 6, 2018

35. 401(a)(26) Test ?

    By Cloudy, November 10, 2016
    • 9 replies
    • 3.7k views
    • 
    • Effen
    • November 19, 2016

36. IRC 4980(d) Excess Asset Transfer

    By JAY21, July 8, 2013   

    • Is A Form 5310-A needed ?
    • 6 replies
    • 3.7k views
    • 
    • chc93
    • July 12, 2013

37. Overpayment of Pension Benefits

    By Guest chlomer, December 5, 2001
    • 5 replies
    • 3.7k views
    • 
    • jpod
    • December 10, 2001

38. Retroactive Annuity Start Date

    By BTG, February 9, 2017
    • 3 replies
    • 3.7k views
    • 
    • Calavera
    • February 13, 2017

39. Mortality Tables for 2018

    By david rigby, October 3, 2017
    • 19 replies
    • 3.6k views
    • 
    • John314
    • March 2, 2018

40. Post Retirement Mortality?

    By AndyH, May 9, 2012
    • 23 replies
    • 3.6k views
    • 
    • Mike Preston
    • May 14, 2012

41. Curtailment under FAS 88

    By Guest stunner, January 25, 2006
    • 5 replies
    • 3.6k views
    • 
    • Guest
    • January 26, 2006

42. Cash Balance Plan RMD

    By HKSUN, June 4, 2020
    • 11 replies
    • 3.6k views
    • 
    • Mike Preston
    • June 5, 2020

43. Combined plan deduction limit

    By Gary, November 19, 2009
    • 3 replies
    • 3.6k views
    • 
    • emmetttrudy
    • November 19, 2009

44. Floor offset plans

    By FAPInJax, May 10, 2007
    • 7 replies
    • 3.6k views
    • 
    • Guest
    • February 26, 2009

45. Annual Funding Notice for terminated Plan

    By AndyH, October 4, 2010
    • 5 replies
    • 3.6k views
    • 
    • Andy the Actuary
    • October 4, 2010

46. Terminating a non-PBGC covered DB Plan with insufficient assets

    By himt4, November 4, 2004
    • 9 replies
    • 3.6k views
    • 
    • JAY21
    • November 8, 2004

47. 412(i) and 401(k)?

    By betheeg, May 23, 2006
    • 12 replies
    • 3.6k views
    • 
    • david rigby
    • May 24, 2006

48. Final Regs - Retroactive Annuity Starting Date

    By Guest KGriffith, August 5, 2004
    • 12 replies
    • 3.6k views
    • 
    • SoCalActuary
    • August 23, 2004

49. S Corp Saving Plan (Q or NQ)

    By HJ, May 22, 2018
    • 30 replies
    • 3.6k views
    • 
    • jpod
    • June 6, 2018

50. Company makes pension calculation mistake in favor of former employees

    By Gary, July 29, 1999
    • 11 replies
    • 3.6k views
    • 
    • Guest
    • April 18, 2001