Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. 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
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   • AndyH
   • May 24, 2001

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

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

3. PBGC - plan vs. sponsor EIN

   By Grendel77, July 24, 2014
   • 2 replies
   • 1.4k views
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   • Effen
   • July 25, 2014

4. Cash Balance: Interest Credits

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

5. Funding Method change year two

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

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

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

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

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

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

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

9. Restricted employees again

   By KJohnson, October 31, 2002
   • 0 replies
   • 1.4k views
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   • KJohnson
   • October 31, 2002

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

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

11. Actuarial Value of assets included contribution receivable in 2014

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

12. PPA Funding Interest Rate Survey

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

13. Deadline for amendment increasing benefits?

    By Guest Mark Draa, January 31, 2005
    • 3 replies
    • 1.4k views
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    • Guest
    • February 1, 2005

14. 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

15. Top-Heavy Minimums

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

16. DB/DC Combo - frozen DB

    By John Feldt ERPA CPC QPA, January 6, 2012
    • 1 reply
    • 1.4k views
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    • Andy the Actuary
    • January 6, 2012

17. Catch-Up Contributions and the General Test

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

18. actuarial equivalent of 415 limits

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

19. Cushion calculation due to increase in benefits to HCE's

    By Dinosaur, December 7, 2022
    • 3 replies
    • 1.4k views
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    • Dinosaur
    • December 9, 2022

20. Is a defined benefit plan considered a qualified retirement plan?

    By Guest Pierson, December 4, 2000
    • 1 reply
    • 1.4k views
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    • Guest
    • December 4, 2000

21. Value of Insurance Contracts

    By AndyH, September 28, 2012
    • 4 replies
    • 1.4k views
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    • Bird
    • October 1, 2012

22. Fun with Fringe....Or, a DB CB

    By Bri, August 27, 2018
    • 4 replies
    • 1.4k views
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    • QP_Guy
    • August 28, 2018

23. 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
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    • AndyH
    • October 26, 2000

24. DB and SEP plans

    By Dinosaur, November 8, 2010
    • 2 replies
    • 1.4k views
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    • ScottR
    • December 1, 2010

25. Is the PBGC Next?

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

26. benefit for funding

    By Gary, June 27, 2012
    • 5 replies
    • 1.4k views
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    • Gary
    • July 6, 2012

27. Maximum Lump Sums under Pension Equity Act

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

28. Defined Benefit Plans (including 412i plans)

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

29. Employee Returns to a tiered DB Plan

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

30. Top Heavy Minimum-2 plans

    By Guest Don N, May 26, 1999
    • 0 replies
    • 1.4k views
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    • Guest
    • May 26, 1999

31. PBGC Form 1 Schedule A - Changing methodology

    By AndyH, April 28, 2006
    • 1 reply
    • 1.4k views
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    • david rigby
    • April 28, 2006

32. Tax exemption for 3/4 accidental disability pension (on the job incurred)

    By joel, April 22, 2005
    • 2 replies
    • 1.4k views
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    • JAY21
    • April 22, 2005

33. Nondiscrimination testing

    By FAPInJax, June 9, 2009
    • 5 replies
    • 1.4k views
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    • SoCalActuary
    • June 15, 2009

34. SS Integration-Permitted Disparity

    By JAY21, April 14, 2006
    • 2 replies
    • 1.4k views
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    • david rigby
    • April 17, 2006

35. Social Security calculator

    By Guest buyertoday, February 16, 2004
    • 1 reply
    • 1.4k views
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    • david rigby
    • August 7, 2009

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

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

37. unknown date of birth

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

38. Can DB plan trustee pay himself invest advisory fee

    By JAY21, April 8, 2008
    • 7 replies
    • 1.4k views
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    • AndyH
    • April 10, 2008

39. Compensation for Non Discrimination Testing

    By Gary, September 13, 2006
    • 1 reply
    • 1.4k views
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    • Mike Preston
    • September 13, 2006

40. valuing plan freeze

    By Guest Kline28, October 25, 2002
    • 4 replies
    • 1.4k views
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    • Blinky the 3-eyed Fish
    • October 25, 2002

41. AFTAP/OFF CALENDAR YEAR

    By Guest Sus95, September 16, 2008
    • 2 replies
    • 1.4k views
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    • Andy the Actuary
    • September 16, 2008

42. DB Plans and Marital Interest

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

43. Minimum Required Distributions

    By Guest Jonah S, March 7, 2000
    • 0 replies
    • 1.4k views
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    • Guest
    • March 7, 2000

44. Plan Disqualification for violating 410b

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

45. QDRO Smadro

    By Andy the Actuary, September 24, 2009
    • 9 replies
    • 1.4k views
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    • J Simmons
    • September 25, 2009

46. Soft Frozen plan adding participants

    By Safeharbor29, May 26, 2015   

    • soft freeze
    • adding participants
    • 4 replies
    • 1.4k views
    • 
    • My 2 cents
    • May 28, 2015

47. Self-Employment Earned Income for Pension Purposes

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

48. PFB and Excess contributions for EOY plans

    By Guest AP914, January 23, 2010
    • 4 replies
    • 1.4k views
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    • Guest
    • January 28, 2010

49. Plan Design - Non Discrimination

    By Gary, November 29, 2006
    • 4 replies
    • 1.4k views
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    • SoCalActuary
    • November 29, 2006

50. Optional form of annuity

    By FAPInJax, January 23, 2006
    • 2 replies
    • 1.4k views
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    • FAPInJax
    • January 24, 2006