Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. SCHEDULE B ACCRUED LIABILITY

   By Guest draper, July 7, 2003
   • 3 replies
   • 1.3k views
   • 
   • Guest
   • July 8, 2003

2. 10% Limitation

   By Luis Miguel, July 8, 2005
   • 3 replies
   • 1.6k views
   • 
   • Luis Miguel
   • July 12, 2005

3. Excel Spreadsheet

   By Andy the Actuary, March 10, 2008
   • 3 replies
   • 1.7k views
   • 
   • Andy the Actuary
   • March 11, 2008

4. 2008 AFTAP - Sequence of Events

   By Guest merlin, July 3, 2008
   • 3 replies
   • 1.3k views
   • 
   • Guest
   • July 3, 2008

5. Plan Termination - Benefit options

   By Guest skc, October 26, 2006
   • 3 replies
   • 1.9k views
   • 
   • AndyH
   • October 26, 2006

6. New IRS Position on Post-NRA Accruals? (2009 Gray Book, Q&A 39)

   By Übernerd, December 17, 2009
   • 3 replies
   • 5.2k views
   • 
   • Hilton
   • March 3, 2016

7. Distribution to a terminated participant before filing for PBGC termination

   By Jakyasar, October 21, 2022
   • 3 replies
   • 718 views
   • 
   • TheBoxMan
   • October 28, 2022

8. 411 accrual limits to 415(b) max benefits

   By DanEA, May 14, 2024
   • 3 replies
   • 839 views
   • 
   • John Feldt ERPA CPC QPA
   • May 24, 2024

9. 415 annuity factor

   By JAY21, December 17, 2009
   • 3 replies
   • 1.4k views
   • 
   • Mike Preston
   • December 22, 2009

10. gateway

    By abanky, March 23, 2011
    • 3 replies
    • 1.1k views
    • 
    • Tom Poje
    • March 23, 2011

11. Plan Term Impact on Vesting

    By JAY21, March 1, 2012
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • March 2, 2012

12. Combo DB/DC Plan

    By nancy, April 30, 2007
    • 3 replies
    • 1.3k views
    • 
    • Blinky the 3-eyed Fish
    • May 2, 2007

13. Change in valuation date

    By Guest lerieleech, July 30, 2008
    • 3 replies
    • 1.6k views
    • 
    • AndyH
    • July 30, 2008

14. 2nd year rmd amount

    By Draper55, January 21, 2014
    • 3 replies
    • 1.6k views
    • 
    • david rigby
    • January 23, 2014

15. QJSA - Most Valuable

    By ERISA25, August 27, 2015
    • 3 replies
    • 2.2k views
    • 
    • Hojo
    • August 31, 2015

16. CB document related question

    By Jakyasar, December 23, 2022
    • 3 replies
    • 503 views
    • 
    • Hojo
    • December 27, 2022

17. Is a lump sum an annuity purchase?

    By tuni88, March 17, 2009
    • 3 replies
    • 1k views
    • 
    • AndyH
    • March 18, 2009

18. FICA taxes on partner contributions to cash balance plan

    By Guest TimS, November 29, 2010
    • 3 replies
    • 1.9k views
    • 
    • mwyatt
    • November 30, 2010

19. 415 Limitation

    By Guest Sieve, March 17, 2009
    • 3 replies
    • 1.2k views
    • 
    • eeyore
    • March 24, 2009

20. DB plan waiting for people to hit NRA

    By Bri, November 19, 2018
    • 3 replies
    • 571 views
    • 
    • Bri
    • November 20, 2018

21. Resolving data error for audit

    By TPApril, June 15, 2018
    • 3 replies
    • 540 views
    • 
    • RatherBeGolfing
    • June 16, 2018

22. DB and 412(e)(3) Design Software

    By Dante, July 17, 2024
    • 3 replies
    • 590 views
    • 
    • ErnieG
    • July 17, 2024

23. social security calc

    By Gary, October 18, 2002
    • 3 replies
    • 1.4k views
    • 
    • david rigby
    • October 31, 2002

24. top heavy testing

    By Guest joe9pension, June 17, 2011
    • 3 replies
    • 1.1k views
    • 
    • AndyH
    • June 17, 2011

25. Effect of ERISA Full Funding Credit on ARA

    By Guest HaroldA, July 11, 2005
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • July 11, 2005

26. 412(i) Plans and 50% Annuity and 50% Life Insurance Mix

    By Guest Edward McElroy, October 18, 2005
    • 3 replies
    • 1.6k views
    • 
    • FAPInJax
    • October 19, 2005

27. 401h and overfunded plan

    By K2, November 20, 2018
    • 3 replies
    • 1.1k views
    • 
    • chc93
    • November 21, 2018

28. Aggregation of Different Plan Years due to plan termination

    By JustMe, June 23, 2020
    • 3 replies
    • 819 views
    • 
    • Mike Preston
    • June 24, 2020

29. FAS 106 Liability

    By Guest Arthur, September 26, 2008
    • 3 replies
    • 1.8k views
    • 
    • Don Levit
    • September 26, 2008

30. Merger of Plans: Fiduciary Issues

    By Guest Yanks23, February 2, 2009
    • 3 replies
    • 1.7k views
    • 
    • david rigby
    • February 2, 2009

31. Nondiscrimination Testing - Different Measurement Periods?

    By CuseFan, March 6, 2018
    • 3 replies
    • 899 views
    • 
    • Mike Preston
    • March 7, 2018

32. Projection of RP2000 Mortality

    By Rolf Trautmann, February 8, 2008
    • 3 replies
    • 3.1k views
    • 
    • Rolf Trautmann
    • February 9, 2008

33. Termination of Underfunded DB Plan

    By ScottR, January 21, 2010
    • 3 replies
    • 1.6k views
    • 
    • david rigby
    • January 21, 2010

34. Legally, how many days does an employer have to respond to a participa

    By Guest Susan Lindgren, April 28, 1999
    • 3 replies
    • 1.6k views
    • 
    • david rigby
    • May 2, 1999

35. Amendment to reduce benefit formula

    By Lori Foresz, October 20, 2003
    • 3 replies
    • 1.5k views
    • 
    • Lori Foresz
    • October 20, 2003

36. 415(b) Limit Question

    By Lou S., May 30, 2013
    • 3 replies
    • 1.1k views
    • 
    • Calavera
    • June 3, 2013

37. Is there a 10% penalty in a DB plan for a 50 year old participant?

    By Guest Michael Anderson, March 4, 2004
    • 3 replies
    • 1.3k views
    • 
    • Guest
    • March 5, 2004

38. TRA '86

    By Randy Watson, September 2, 2007
    • 3 replies
    • 1.7k views
    • 
    • Randy Watson
    • September 2, 2007

39. PPA Valuations

    By Guest Doogie61, August 29, 2009
    • 3 replies
    • 988 views
    • 
    • carrots
    • August 31, 2009

40. 436 Restrictions on Plan Amendments

    By IRA, September 29, 2014
    • 3 replies
    • 1.1k views
    • 
    • Effen
    • September 29, 2014

41. Another top heavy ratio ?

    By Guest xplan, March 15, 2001
    • 3 replies
    • 1.8k views
    • 
    • Guest
    • March 19, 2001

42. Safe Harbor Floor/Offset question

    By AndyH, November 30, 2001
    • 3 replies
    • 2.5k views
    • 
    • Guest
    • February 20, 2002

43. Entity Ownership Change-New 415 limit ?

    By JAY21, October 27, 2004
    • 3 replies
    • 1.3k views
    • 
    • rcline46
    • October 28, 2004

44. Offset Plans

    By Gary, June 4, 2008
    • 3 replies
    • 1.3k views
    • 
    • Gary
    • June 5, 2008

45. Two Normal Retirement Ages for Same Participant?

    By Übernerd, May 5, 2009
    • 3 replies
    • 1.2k views
    • 
    • Übernerd
    • May 5, 2009

46. 2010 Re-election

    By AndyH, September 25, 2009
    • 3 replies
    • 1.3k views
    • 
    • dmb
    • September 29, 2009

47. Participating employer/deduction issues

    By Belgarath, March 1, 2011
    • 3 replies
    • 1k views
    • 
    • Belgarath
    • March 1, 2011

48. 412(d)(2) Elections; filed with 5500-EZs ?

    By JAY21, August 3, 2009
    • 3 replies
    • 3.1k views
    • 
    • Mike Preston
    • August 4, 2009

49. Can There Be Discrimination Where There's No Discrimination?

    By Andy the Actuary, June 19, 2011
    • 3 replies
    • 1.2k views
    • 
    • frizzyguy
    • June 21, 2011

50. IRS Notice 87-20

    By Guest algeis, July 22, 2011
    • 3 replies
    • 2.8k views
    • 
    • Belgarath
    • July 22, 2011