Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Covered Employee

   By Andy the Actuary, July 6, 2010
   • 5 replies
   • 1.4k views
   • 
   • Andy the Actuary
   • July 7, 2010

2. WHAT QUALIFIES A DISTRIBUTION FOR ROLLOVER TREATMENT?

   By jlf, April 1, 1999
   • 0 replies
   • 1.4k views
   • 
   • jlf
   • April 1, 1999

3. DB funding questions

   By Guest lerieleech, January 9, 2009
   • 7 replies
   • 1.4k views
   • 
   • Mike Preston
   • January 12, 2009

4. See how IBM Employees are challenging the company's decision to conver

   By Guest dave_lovelace, July 18, 1999
   • 0 replies
   • 1.4k views
   • 
   • Guest
   • July 18, 1999

5. 15-day Special Notice Period for 204(h) Notices in Connection with Business Transaction

   By 401 Chaos, April 8, 2021
   • 3 replies
   • 1.4k views
   • 
   • 401 Chaos
   • April 19, 2021

6. Amending DB M&P Plan for GUST

   By Guest jcunningham, October 25, 2000
   • 0 replies
   • 1.4k views
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   • Guest
   • October 25, 2000

7. participant uses false social security number--what happens to benefit?

   By Guest jac, May 28, 2004
   • 1 reply
   • 1.4k views
   • 
   • WDIK
   • May 28, 2004

8. Multiple Employer Plan -- Sharing Excess Assets

   By davef, January 17, 2002
   • 0 replies
   • 1.4k views
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   • davef
   • January 17, 2002

9. New mortality tables for 2018 funding and lump sums

   By dmb, September 12, 2017
   • 7 replies
   • 1.4k views
   • 
   • My 2 cents
   • September 15, 2017

10. In-kind Contribution

    By emmetttrudy, April 3, 2013
    • 2 replies
    • 1.4k views
    • 
    • emmetttrudy
    • April 16, 2013

11. Separate Plan for Employees

    By Dougsbpc, November 4, 2005
    • 3 replies
    • 1.4k views
    • 
    • Guest
    • November 4, 2005

12. SE Tax on Partner's Partnership DB Contributions?

    By Guest Bawana, April 15, 2009
    • 1 reply
    • 1.4k views
    • 
    • Blinky the 3-eyed Fish
    • April 15, 2009

13. S404 deduction under PPA for a new Plan

    By flosfur, December 14, 2007
    • 5 replies
    • 1.4k views
    • 
    • Andy the Actuary
    • December 17, 2007

14. actuarial equivalent of 415 limits

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

15. EA Meetings

    By Guest, March 16, 2000
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • March 16, 2000

16. In-service distribution and subsequent benefits

    By Guest HaroldA, May 9, 2005
    • 4 replies
    • 1.4k views
    • 
    • Blinky the 3-eyed Fish
    • May 9, 2005

17. Missing Participant under a DB plan termination is now no longer missi

    By david rigby, June 28, 2000
    • 0 replies
    • 1.4k views
    • 
    • david rigby
    • June 28, 2000

18. PPA Funding Interest Rate Survey

    By Guest GaryGaryGary, June 6, 2008
    • 1 reply
    • 1.4k views
    • 
    • Andy the Actuary
    • June 6, 2008

19. IBM Cash Balance Plan

    By Guest mfiala, September 23, 1999
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • September 23, 1999

20. Funding Method Change

    By Guest Don N, November 19, 1999
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • November 19, 1999

21. Overfunded plan; sole (very ill) proprietor

    By Guest Penelope, August 20, 2008
    • 3 replies
    • 1.4k views
    • 
    • Guest
    • August 20, 2008

22. Deduction of contributions after year of termination?

    By Dennis Povloski, November 29, 2005
    • 1 reply
    • 1.4k views
    • 
    • Blinky the 3-eyed Fish
    • November 29, 2005

23. Ensuring maximum lump sums for 2004 and 2005 due to PFEA

    By Gary, December 3, 2004
    • 3 replies
    • 1.4k views
    • 
    • Guest
    • December 3, 2004

24. Cash Balance: Interest Credits

    By Randy Watson, July 28, 2009
    • 1 reply
    • 1.4k views
    • 
    • SoCalActuary
    • July 28, 2009

25. Funding Method change year two

    By SoCalActuary, June 26, 2006
    • 2 replies
    • 1.4k views
    • 
    • david rigby
    • June 27, 2006

26. Exceeded 401(a)(17) Limit DB Plan - Governmental

    By JJRetirement, February 1, 2016   

    • governmental plan
    • pick up contribution
    • (and 3 more)

      Tagged with:

      • governmental plan
      • pick up contribution
      • compensation limit
      • EPCRS
      • correction
    • 3 replies
    • 1.4k views
    • 
    • My 2 cents
    • February 2, 2016

27. Is there a technique for using excess pension assets to pay for group

    By Guest Ted H Munice, May 24, 2001
    • 1 reply
    • 1.4k views
    • 
    • AndyH
    • May 24, 2001

28. Election to use PFB

    By RLR, May 30, 2012
    • 3 replies
    • 1.4k views
    • 
    • RLR
    • May 31, 2012

29. Which of these two board meeting actions constitutes an amendment that

    By Guest wwest, December 1, 1999
    • 2 replies
    • 1.4k views
    • 
    • KJohnson
    • December 16, 1999

30. Top-Heavy Minimums

    By WDIK, June 4, 2003
    • 5 replies
    • 1.4k views
    • 
    • WDIK
    • June 6, 2003

31. Employee Returns to a tiered DB Plan

    By Dougsbpc, March 8, 2002
    • 0 replies
    • 1.4k views
    • 
    • Dougsbpc
    • March 8, 2002

32. Catch-Up Contributions and the General Test

    By Guest mingblue, July 22, 2008
    • 5 replies
    • 1.4k views
    • 
    • John Feldt ERPA CPC QPA
    • July 23, 2008

33. Can a new Plan have a Short Year End?

    By Guest C.Wendt, April 25, 2001
    • 1 reply
    • 1.4k views
    • 
    • wmyer
    • April 25, 2001

34. Acquisition

    By truphao, October 30, 2020   

    • acquisition
    • 8 replies
    • 1.4k views
    • 
    • truphao
    • November 22, 2020

35. When testing a DB under 401(a)(4) on a benefits basis and the measurem

    By AndyH, October 26, 2000
    • 0 replies
    • 1.4k views
    • 
    • AndyH
    • October 26, 2000

36. Is the PBGC Next?

    By Andy the Actuary, October 12, 2008
    • 10 replies
    • 1.4k views
    • 
    • Don Levit
    • December 18, 2008

37. Plan Disqualification for violating 410b

    By Gary, November 20, 2007
    • 0 replies
    • 1.4k views
    • 
    • Gary
    • November 20, 2007

38. Actuarial Value of assets included contribution receivable in 2014

    By CharlesLeggette, May 18, 2016
    • 2 replies
    • 1.4k views
    • 
    • My 2 cents
    • May 23, 2016

39. Solutions to Ridiculous PBGC Premium?

    By figure 8, May 1, 2018
    • 5 replies
    • 1.4k views
    • 
    • figure 8
    • May 2, 2018

40. IFILE with EFAST2

    By Gary, May 21, 2010
    • 1 reply
    • 1.4k views
    • 
    • Bill Presson
    • May 21, 2010

41. Maximum Lump Sums under Pension Equity Act

    By Guest fiddler, June 3, 2004
    • 5 replies
    • 1.4k views
    • 
    • mwyatt
    • June 4, 2004

42. DB Plans and Marital Interest

    By Guest zoom d, February 21, 2002
    • 2 replies
    • 1.4k views
    • 
    • mbozek
    • February 21, 2002

43. Late Contribution

    By Gary, July 24, 2008
    • 1 reply
    • 1.4k views
    • 
    • Guest
    • July 24, 2008

44. Self-Employment Earned Income for Pension Purposes

    By YankeeFan, April 2, 2008
    • 2 replies
    • 1.4k views
    • 
    • flosfur
    • April 2, 2008

45. Top-heavy benefits for hard-frozen DB plans

    By My 2 cents, June 13, 2014
    • 3 replies
    • 1.4k views
    • 
    • My 2 cents
    • July 2, 2014

46. Defined Benefit Plans (including 412i plans)

    By Guest Carol the Writer, August 26, 2003
    • 1 reply
    • 1.4k views
    • 
    • Belgarath
    • August 27, 2003

47. De Minimus Funding under 415(b)?

    By Guest danmar, June 10, 1999
    • 3 replies
    • 1.4k views
    • 
    • Guest
    • January 27, 2000

48. Distribution Error From DB to DC Plan

    By VeryOldMan, January 19, 2021
    • 6 replies
    • 1.4k views
    • 
    • VeryOldMan
    • February 6, 2021

49. Quarterly contributions - Year 2 - ASPA Q/A?

    By Effen, August 1, 2005
    • 4 replies
    • 1.4k views
    • 
    • Effen
    • August 2, 2005

50. unknown date of birth

    By Kevin C, July 31, 2008
    • 2 replies
    • 1.4k views
    • 
    • SoCalActuary
    • August 1, 2008