Defined Benefit Plans, Including Cash Balance

7,202 topics in this forum

1. PPA Valuations Assuming Lump Sum

   By Blinky the 3-eyed Fish, May 22, 2008
   • 1 reply
   • 1.3k views
   • 
   • Mike Preston
   • May 23, 2008

2. Funding percentages

   By FAPInJax, May 22, 2008
   • 0 replies
   • 1.2k views
   • 
   • FAPInJax
   • May 22, 2008

3. Underfunded Plan Termination in 2008

   By Guest Sus95, May 13, 2008
   • 21 replies
   • 3.1k views
   • 
   • ak2ary
   • May 20, 2008

4. At What Point Does a Restricted HCE Drop Out of the Top 25?

   By Guest merlin, May 19, 2008
   • 13 replies
   • 9.2k views
   • 
   • ak2ary
   • May 20, 2008

5. Final 5500 Due Before Forms Issued

   By Andy the Actuary, May 19, 2008
   • 7 replies
   • 1.8k views
   • 
   • Andy the Actuary
   • May 20, 2008

6. Taxation of Disability Benefits

   By flosfur, May 15, 2008
   • 6 replies
   • 2k views
   • 
   • Everett Moreland
   • May 19, 2008

7. 2007 General Test Failure

   By ubermax, May 19, 2008
   • 1 reply
   • 1.1k views
   • 
   • AndyH
   • May 19, 2008

8. What Hath God Wrought?

   By Andy the Actuary, May 15, 2008
   • 1 reply
   • 1.2k views
   • 
   • mwyatt
   • May 16, 2008

9. 404(o) Max Deduction Issues

   By mwyatt, May 13, 2008
   • 10 replies
   • 2.5k views
   • 
   • mwyatt
   • May 15, 2008

10. Interest on quarterly contributions

    By Guest Dan Moore, May 15, 2008
    • 0 replies
    • 895 views
    • 
    • Guest
    • May 15, 2008

11. Credit Balance Issues

    By dmb, May 13, 2008
    • 3 replies
    • 1.3k views
    • 
    • Guest
    • May 15, 2008

12. Interplay Between New Cash Balance Plan and Existing Defined Benefit Pension Plan

    By Guest EMM118, May 12, 2008
    • 1 reply
    • 1.1k views
    • 
    • Blinky the 3-eyed Fish
    • May 14, 2008

13. 412(i) plan termination

    By jkharvey, May 13, 2008
    • 1 reply
    • 2.1k views
    • 
    • Jim Norman
    • May 13, 2008

14. Carryover Balance and 2008 Quarterlies

    By Guest mingblue, May 1, 2008
    • 1 reply
    • 1k views
    • 
    • Guest
    • May 13, 2008

15. AFTAP certification for small plans

    By flosfur, May 7, 2008
    • 10 replies
    • 3.3k views
    • 
    • Dougsbpc
    • May 13, 2008

16. 75% Joint and Survivor

    By tuni88, May 11, 2008
    • 4 replies
    • 1.6k views
    • 
    • tuni88
    • May 12, 2008

17. Plan Design for Partnership

    By Gary, April 29, 2008
    • 7 replies
    • 2.4k views
    • 
    • tymesup
    • May 12, 2008

18. Cash Balance Plans

    By Gary, May 6, 2008
    • 17 replies
    • 2.7k views
    • 
    • ak2ary
    • May 10, 2008

19. Beneficiary Wants to Refuse Proceeds

    By Guest Mary Anna T. McCoy, CEBS, May 9, 2008
    • 2 replies
    • 1.1k views
    • 
    • masteff
    • May 9, 2008

20. Cash Balance Plans

    By Gary, May 7, 2008
    • 4 replies
    • 2.1k views
    • 
    • Mike Preston
    • May 9, 2008

21. 415 Limitations

    By Gary, May 7, 2008
    • 6 replies
    • 1.7k views
    • 
    • JAY21
    • May 8, 2008

22. Revised/Corrected AFTAP

    By JAY21, May 7, 2008
    • 3 replies
    • 2.2k views
    • 
    • JAY21
    • May 8, 2008

23. One Participant Plan

    By Gary, April 29, 2008
    • 9 replies
    • 7.3k views
    • 
    • SoCalActuary
    • May 7, 2008

24. 415 Multiple Annuity Starting Dates

    By Calavera, May 4, 2008
    • 3 replies
    • 2.4k views
    • 
    • David MacLennan
    • May 6, 2008

25. 415 Limitations

    By Guest Scott0609, May 5, 2008
    • 1 reply
    • 1.3k views
    • 
    • eeyore
    • May 5, 2008

26. 417(e) phase in for new plans?

    By Guest Philip2, April 30, 2008
    • 4 replies
    • 2.1k views
    • 
    • mwyatt
    • May 2, 2008

27. Individual Aggregate to Unit Credit

    By Guest mingblue, April 30, 2008
    • 1 reply
    • 1.1k views
    • 
    • Effen
    • May 1, 2008

28. 2005 Sch B filing for 5500-EZ filers

    By flosfur, April 30, 2008
    • 2 replies
    • 1.3k views
    • 
    • flosfur
    • April 30, 2008

29. Accrued-to-Date combo testing

    By John Feldt ERPA CPC QPA, April 30, 2008
    • 2 replies
    • 2k views
    • 
    • John Feldt ERPA CPC QPA
    • April 30, 2008

30. Withholding Default on Roth IRA Elections

    By Andy the Actuary, April 29, 2008
    • 1 reply
    • 1.3k views
    • 
    • GMK
    • April 29, 2008

31. Notice 2007-28

    By Penman2006, April 28, 2008
    • 2 replies
    • 1.4k views
    • 
    • Penman2006
    • April 29, 2008

32. Where Do You Find 1.430(f)-1(c)

    By Andy the Actuary, April 28, 2008
    • 3 replies
    • 1.3k views
    • 
    • SoCalActuary
    • April 28, 2008

33. Participant not fully vested-when is distribution required

    By bamma, April 27, 2008
    • 3 replies
    • 1.7k views
    • 
    • david rigby
    • April 28, 2008

34. Quarterly contributions

    By FAPInJax, April 25, 2008
    • 1 reply
    • 1.3k views
    • 
    • JAY21
    • April 25, 2008

35. Different Benefit formulas for employees

    By Gary, April 22, 2008
    • 5 replies
    • 1.9k views
    • 
    • Guest
    • April 25, 2008

36. AFTAP for Terminated Plans

    By zimbo, March 13, 2008
    • 12 replies
    • 3.8k views
    • 
    • JAY21
    • April 25, 2008

37. actuarial equivalent of 415 limits

    By Guest tomc, April 25, 2008
    • 2 replies
    • 1.4k views
    • 
    • SoCalActuary
    • April 25, 2008

38. plan with only HCEs

    By Guest mrsactuary, April 24, 2008
    • 5 replies
    • 1.8k views
    • 
    • Mike Preston
    • April 25, 2008

39. Offsetting Benefits

    By Guest Sabadee!, April 24, 2008
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • April 24, 2008

40. CBA and Restrictions When Plan Year and CBA Year Are Differnt

    By Guest merlin, April 24, 2008
    • 0 replies
    • 934 views
    • 
    • Guest
    • April 24, 2008

41. benefit accrual

    By Guest lip, April 17, 2008
    • 8 replies
    • 1.7k views
    • 
    • mwyatt
    • April 23, 2008

42. AFTAP and Restrictions on benefit withdrawals

    By Guest Carol Caruthers, April 23, 2008
    • 1 reply
    • 1.7k views
    • 
    • ak2ary
    • April 23, 2008

43. 412i & 436

    By Draper55, April 23, 2008
    • 0 replies
    • 924 views
    • 
    • Draper55
    • April 23, 2008

44. FTAP/AFTAP for 2008 (1st effective plan year)

    By flosfur, March 28, 2008
    • 14 replies
    • 2.6k views
    • 
    • Mike Preston
    • April 23, 2008

45. Curtailment Under FAS 158

    By Guest merlin, April 22, 2008
    • 4 replies
    • 2k views
    • 
    • Guest
    • April 23, 2008

46. Cash Balance Plan

    By Medusa, April 16, 2008
    • 8 replies
    • 2.1k views
    • 
    • Medusa
    • April 22, 2008

47. gateway and combined plans

    By abanky, April 18, 2008
    • 4 replies
    • 2k views
    • 
    • John Feldt ERPA CPC QPA
    • April 19, 2008

48. Deduction and timing

    By John Feldt ERPA CPC QPA, April 18, 2008
    • 1 reply
    • 1.1k views
    • 
    • SoCalActuary
    • April 18, 2008

49. waiver of benefits upon lplan termination

    By thepensionmaven, April 9, 2008
    • 20 replies
    • 5.6k views
    • 
    • Mike Preston
    • April 18, 2008

50. Proposed Regs 1.436-1(h)(2)

    By flosfur, April 17, 2008
    • 1 reply
    • 1.3k views
    • 
    • Mike Preston
    • April 18, 2008