Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. AFTAP and new plan

   By AndyH, February 12, 2008
   • 3 replies
   • 1.1k views
   • 
   • Penman2006
   • February 12, 2008

2. Effect of plan termination on valuation

   By Guest saeissler, September 2, 2008
   • 3 replies
   • 1.9k views
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   • mwyatt
   • September 2, 2008

3. Lump Sum and QDRO

   By Guest mom1921, September 30, 2008
   • 3 replies
   • 1.8k views
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   • Effen
   • September 30, 2008

4. Confirming if Quarterlies would be required

   By Effen, November 18, 2008
   • 3 replies
   • 1.3k views
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   • AndyH
   • November 19, 2008

5. Retroactive application of 401(a)(17) limit

   By Guest Steve C., August 22, 2002
   • 3 replies
   • 2.3k views
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   • Mike Preston
   • August 23, 2002

6. Amortization bases

   By FAPInJax, April 28, 2006
   • 3 replies
   • 1.7k views
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   • david rigby
   • May 4, 2006

7. Valuation of Alternative Investments

   By Guest rtdryer, March 19, 2009
   • 3 replies
   • 1.4k views
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   • Kevin C
   • March 27, 2009

8. part time employee's comp treated as full time for benefit calculation

   By Guest erisa75, December 16, 2011
   • 3 replies
   • 1.4k views
   • 
   • SoCalActuary
   • December 16, 2011

9. PPA Restatement for DBs

   By Cynchbeast, March 29, 2020
   • 3 replies
   • 1.8k views
   • 
   • Patricia Neal Jensen
   • March 30, 2020

10. Deductions

    By Christopher Wilson, June 29, 2020
    • 3 replies
    • 920 views
    • 
    • C. B. Zeller
    • June 30, 2020

11. Payment of Unrestricted Amount To Top 25 HCE

    By Guest merlin, July 12, 2005
    • 3 replies
    • 1.5k views
    • 
    • Guest
    • July 12, 2005

12. Maximum Cash Balance Contribution

    By abanky, January 23, 2007
    • 3 replies
    • 1.8k views
    • 
    • SoCalActuary
    • January 23, 2007

13. Minimum Distribution Required?

    By Andy the Actuary, May 7, 2009
    • 3 replies
    • 3.3k views
    • 
    • Andy the Actuary
    • May 7, 2009

14. Funding of Cash Balance Plans

    By Gary, June 24, 1999
    • 3 replies
    • 2k views
    • 
    • Gary
    • June 25, 1999

15. Different Plan Year and Fiscal Year

    By Dougsbpc, April 9, 2008
    • 3 replies
    • 1.5k views
    • 
    • SoCalActuary
    • April 15, 2008

16. Hours of Service Question

    By jpod, February 21, 2010
    • 3 replies
    • 1.8k views
    • 
    • Guest
    • February 21, 2010

17. Annuity calculator

    By Guest JohnB10, November 19, 1998
    • 3 replies
    • 1.8k views
    • 
    • Guest
    • June 28, 1999

18. If a terminated plans's funding deficiency is never corrected, are there potential additional penalties even though there is no longer a funding standard account?

    By Guest Chamelnix, September 30, 2003
    • 3 replies
    • 1.7k views
    • 
    • Guest
    • September 30, 2003

19. Underfunded Plan

    By Guest mcw, December 2, 2003
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • December 3, 2003

20. How long to get a Determination for Termination?

    By Guest sugar daddy, August 30, 2011
    • 3 replies
    • 1k views
    • 
    • emmetttrudy
    • September 7, 2011

21. Compensation for restricted top 25 HCES

    By Guest Midwest, June 15, 2005
    • 3 replies
    • 1.9k views
    • 
    • Blinky the 3-eyed Fish
    • June 17, 2005

22. Funding Election Form Requirement

    By Young Curmudgeon, March 7, 2012
    • 3 replies
    • 2.1k views
    • 
    • frizzyguy
    • March 7, 2012

23. Freezing cash balance plan - can the interest credit be frozen too?

    By JDuns, January 14, 2004
    • 3 replies
    • 4.3k views
    • 
    • Gary
    • January 21, 2004

24. ERISA, STATUTE OF LIMITATIONS

    By Guest ericdavis009, December 13, 2004
    • 3 replies
    • 1.8k views
    • 
    • mbozek
    • December 13, 2004

25. Multiple Employer DB Pension Plan

    By Guest Teddie, May 1, 2006
    • 3 replies
    • 1.8k views
    • 
    • Ron Snyder
    • May 4, 2006

26. tiered db design

    By Guest lip, April 10, 2008
    • 3 replies
    • 1.1k views
    • 
    • Effen
    • April 10, 2008

27. Loans/Deemed Distributions

    By Christine Roberts, June 30, 1999
    • 3 replies
    • 2.2k views
    • 
    • Guest
    • June 30, 1999

28. 2007 AFTAP For 08 Presumption

    By Guest merlin, October 31, 2007
    • 3 replies
    • 1.1k views
    • 
    • JAY21
    • November 1, 2007

29. Short PY - Service Credits and S415 $Max

    By flosfur, February 26, 2009
    • 3 replies
    • 932 views
    • 
    • Mike Preston
    • February 26, 2009

30. ERISA 4010 reporting

    By Gary, March 19, 2009
    • 3 replies
    • 1.7k views
    • 
    • Guest
    • April 28, 2009

31. Non-discrimination Participation Test

    By Pension RC, December 6, 2013
    • 3 replies
    • 1.1k views
    • 
    • Tom Poje
    • December 9, 2013

32. Participant in 2 DB Plans, Common Control, Separate Payrolls

    By Guest IRISH79, January 23, 2007
    • 3 replies
    • 1.2k views
    • 
    • AndyH
    • January 24, 2007

33. Fully accrued benefits - 401a26 related

    By Jakyasar, August 5, 2021
    • 3 replies
    • 838 views
    • 
    • Jakyasar
    • August 6, 2021

34. Calculating Normal Cost - Segment Rate to Be Used

    By metsfan026, September 30, 2021
    • 3 replies
    • 669 views
    • 
    • C. B. Zeller
    • September 30, 2021

35. Frozen Initial Liability

    By Blinky the 3-eyed Fish, December 3, 2001
    • 3 replies
    • 2.9k views
    • 
    • Blinky the 3-eyed Fish
    • December 3, 2001

36. PBGC Audit

    By Jakyasar, December 2, 2025
    • 3 replies
    • 314 views
    • 
    • Jakyasar
    • December 4, 2025

37. cash balance lump sum

    By Gary, February 24, 2003
    • 3 replies
    • 1.3k views
    • 
    • IRC401
    • March 2, 2003

38. Rehires - Purchasing Service Credit

    By DTH, December 3, 2003
    • 3 replies
    • 1.3k views
    • 
    • AndyH
    • December 10, 2003

39. need revenue ruling 84-45

    By Gary, April 2, 2002
    • 3 replies
    • 3.3k views
    • 
    • mwyatt
    • April 2, 2002

40. Vesting Upon Termination of DB Plan

    By Scott, July 11, 2002
    • 3 replies
    • 3.5k views
    • 
    • mwyatt
    • July 12, 2002

41. Does PPA Funding Allow This?

    By Dougsbpc, August 6, 2009
    • 3 replies
    • 1.1k views
    • 
    • Dougsbpc
    • August 6, 2009

42. Nondeductible Contribution

    By Blinky the 3-eyed Fish, August 23, 2002
    • 3 replies
    • 1.7k views
    • 
    • Guest
    • August 23, 2002

43. Separation from service and independent contractors

    By Guest TroyRiley, May 24, 2004
    • 3 replies
    • 1.9k views
    • 
    • mbozek
    • May 25, 2004

44. "Final" AFTAP

    By Draper55, March 14, 2017
    • 3 replies
    • 1.1k views
    • 
    • My 2 cents
    • March 15, 2017

45. mortality table name

    By Tom Poje, June 2, 2006
    • 3 replies
    • 2.3k views
    • 
    • SoCalActuary
    • June 2, 2006

46. Quarterly pension contributions required for small plan?

    By tuni88, March 22, 2010
    • 3 replies
    • 1.5k views
    • 
    • tuni88
    • March 23, 2010

47. Increase of Prefunding Balance?

    By Bob in USA, May 2, 2018   

    • prefunding balance
    • 3 replies
    • 1.1k views
    • 
    • Brudestrom, FSA, EA
    • May 4, 2018

48. Sole proprietor non-deductible contributions

    By SoCalActuary, June 18, 2004
    • 3 replies
    • 2.1k views
    • 
    • Blinky the 3-eyed Fish
    • June 18, 2004

49. Average Benefit Percentage Test - Follow-Up Question

    By LIBOR, August 3, 2004
    • 3 replies
    • 1.2k views
    • 
    • AndyH
    • August 5, 2004

50. Calendar year data election

    By AndyH, July 13, 2005
    • 3 replies
    • 2.7k views
    • 
    • Guest
    • July 18, 2005