Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Late Contribution

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

2. ERISA rules for employee terminating in 1975. Eligible or not?

   By Guest Carl Miller, August 26, 2000
   • 1 reply
   • 1.4k views
   • 
   • david rigby
   • August 27, 2000

3. Optional form of annuity

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

4. Is land allowed in a DB?

   By Dennis Povloski, December 20, 2004
   • 5 replies
   • 1.4k views
   • 
   • Guest
   • December 22, 2004

5. Migration question

   By Guest DWoodard, December 1, 2005
   • 4 replies
   • 1.4k views
   • 
   • AndyH
   • December 2, 2005

6. Merger Question

   By ndj2377, February 25, 2015
   • 1 reply
   • 1.4k views
   • 
   • david rigby
   • February 25, 2015

7. What to Pay?

   By Andy the Actuary, June 22, 2010
   • 6 replies
   • 1.4k views
   • 
   • tymesup
   • June 25, 2010

8. Frozen Traditional Benefit in Cash Balance Plan - Need to Count Comp from Later Years?

   By Übernerd, November 4, 2013   

   • Cash Balance Plans
   • Defined Benefit Plans
   • (and 1 more)

     Tagged with:

     • Cash Balance Plans
     • Defined Benefit Plans
     • Compensation
   • 2 replies
   • 1.4k views
   • 
   • Übernerd
   • November 4, 2013

9. PBGC sending out non filing notices for plans that have the IDA extension

   By SSRRS, November 10, 2021
   • 8 replies
   • 1.4k views
   • 
   • thepensionmaven
   • December 16, 2021

10. Contributory DB Plan Question

    By Guest Don N, June 1, 2000
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • June 1, 2000

11. Global Standard for Pension Accounting?

    By Chester, April 26, 2004
    • 4 replies
    • 1.4k views
    • 
    • MGB
    • April 30, 2004

12. Form 5330 on multiple year missed minimums

    By frizzyguy, February 6, 2012
    • 0 replies
    • 1.4k views
    • 
    • frizzyguy
    • February 6, 2012

13. PPA April Fools Day

    By AndyH, June 13, 2007
    • 2 replies
    • 1.4k views
    • 
    • mwyatt
    • June 15, 2007

14. 412(e)(3) and life insurance policies

    By DMcGovern, December 6, 2012
    • 5 replies
    • 1.4k views
    • 
    • frizzyguy
    • December 12, 2012

15. Cash Balance Plan Eligibility + 401(a)(26) Question

    By NewBieHere, January 2, 2025
    • 6 replies
    • 1.4k views
    • 
    • NewBieHere
    • January 10, 2025

16. Compensation definition

    By Richard Anderson, November 11, 2009
    • 3 replies
    • 1.4k views
    • 
    • Guest
    • November 12, 2009

17. What is compensation threshhold for HCE determination for plan year beginning 7/1/02?

    By Guest Marino13, December 1, 2003
    • 4 replies
    • 1.4k views
    • 
    • Tom Poje
    • December 2, 2003

18. AFTAP < 60%

    By Dinosaur, September 25, 2009
    • 4 replies
    • 1.4k views
    • 
    • dmb
    • September 29, 2009

19. Takeover plan; change in funding method that must be disclosed?

    By Guest, October 24, 2000
    • 1 reply
    • 1.4k views
    • 
    • david rigby
    • October 24, 2000

20. PFEA or PPA lump sum language on restatement?

    By Guest Bearlee, February 26, 2007
    • 2 replies
    • 1.4k views
    • 
    • Guest
    • February 27, 2007

21. EGTRRA Deduction limit - Plan Termination across years

    By Guest Joshua Meltzer, December 27, 2002
    • 3 replies
    • 1.4k views
    • 
    • Blinky the 3-eyed Fish
    • December 30, 2002

22. Plan Loans

    By Gary, April 7, 2009
    • 2 replies
    • 1.4k views
    • 
    • Kevin C
    • April 7, 2009

23. Cash Balance Plan with 3% Safe Harbor 401k and X-tested PS plan.

    By dmb, October 20, 2003
    • 3 replies
    • 1.4k views
    • 
    • mbozek
    • October 21, 2003

24. Amending NRA and Cushion Amount

    By Andy the Actuary, September 5, 2008
    • 1 reply
    • 1.4k views
    • 
    • Dougsbpc
    • September 5, 2008

25. GATT Amendment for Terminating Plan

    By Guest FredReilly, August 24, 1999
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • August 24, 1999

26. Conversion to Cash Balance plan

    By Guest stippins, January 28, 2003
    • 1 reply
    • 1.4k views
    • 
    • mbozek
    • January 31, 2003

27. CL Interest Rate Selection

    By Guest dmdoug, October 28, 2003
    • 4 replies
    • 1.4k views
    • 
    • david rigby
    • November 5, 2003

28. Restricted Distributions (1.401(a)(4)-5(b))

    By lexi, March 20, 2007
    • 1 reply
    • 1.4k views
    • 
    • Effen
    • March 20, 2007

29. 2012 Annual Funding Notice

    By Guest raintrain19, March 19, 2012
    • 5 replies
    • 1.4k views
    • 
    • Guest
    • March 19, 2012

30. Is a DB plan best for my situation?

    By Guest confused, February 14, 2013
    • 8 replies
    • 1.4k views
    • 
    • JAY21
    • February 20, 2013

31. Underfunded?

    By Guest tintree73, March 31, 2004
    • 6 replies
    • 1.4k views
    • 
    • J2D2
    • April 1, 2004

32. minimum funding if 8 1/2 months falls on a Saturday

    By thepensionmaven, September 30, 2007
    • 2 replies
    • 1.4k views
    • 
    • Mike Preston
    • October 1, 2007

33. Is purchasing guaranteed partial life annuities (not their entire bene

    By Guest Bruce Johnson, January 17, 2001
    • 2 replies
    • 1.4k views
    • 
    • Guest
    • January 19, 2001

34. Rate of Pay assumptions under PPA?

    By Dennis Povloski, January 6, 2010
    • 3 replies
    • 1.4k views
    • 
    • SoCalActuary
    • January 8, 2010

35. Is it necessary to grandfather present values?

    By Guest Navysalad, July 4, 2011
    • 3 replies
    • 1.4k views
    • 
    • Guest
    • July 12, 2011

36. 415(b) Question

    By Guest Marino13, August 9, 2002
    • 1 reply
    • 1.4k views
    • 
    • MGB
    • August 9, 2002

37. PBGC recovery of lump sums prior to distress termination

    By SRM, December 11, 2003
    • 1 reply
    • 1.4k views
    • 
    • david rigby
    • December 19, 2003

38. 401(a)(26), but zero compensation

    By Belgarath, September 11, 2014
    • 3 replies
    • 1.4k views
    • 
    • AndyH
    • September 11, 2014

39. Failure to make RMDs for several years

    By Dennis Povloski, April 23, 2014
    • 3 replies
    • 1.4k views
    • 
    • Tom Poje
    • April 28, 2014

40. Actuarial Certification

    By Andy the Actuary, July 11, 2007
    • 7 replies
    • 1.4k views
    • 
    • SoCalActuary
    • July 12, 2007

41. Deduction on Terminated One-Person Plan

    By Andy the Actuary, August 10, 2015
    • 11 replies
    • 1.4k views
    • 
    • Mike Preston
    • August 11, 2015

42. Late pension contribution consequences

    By tuni88, July 27, 2010
    • 2 replies
    • 1.4k views
    • 
    • Effen
    • July 27, 2010

43. maximum hypothetic balance in cash balance plan

    By Guest Deflector, November 10, 2008
    • 7 replies
    • 1.4k views
    • 
    • SoCalActuary
    • November 13, 2008

44. PBGC Plan Term

    By JAY21, February 29, 2012
    • 2 replies
    • 1.4k views
    • 
    • chc93
    • March 1, 2012

45. Cash Balance plan change in mortality table

    By AndrewM, June 3, 2025
    • 1 reply
    • 1.4k views
    • 
    • truphao
    • June 3, 2025

46. Actuary's Responsibilities

    By flosfur, July 6, 2003
    • 4 replies
    • 1.4k views
    • 
    • Larry M
    • July 15, 2003

47. Demo 7 of Schedule Q - Nondiscriminatory Past Service Credits

    By Guest Ted H Munice, December 1, 2000
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • December 1, 2000

48. Form 501

    By Guest DBStudentAct, December 27, 2010
    • 1 reply
    • 1.4k views
    • 
    • Andy the Actuary
    • December 27, 2010

49. Quarterly contributions and JCWAA

    By david rigby, May 8, 2003
    • 8 replies
    • 1.4k views
    • 
    • Mike Preston
    • May 13, 2003

50. 412(l) and deductibility

    By nancy, October 23, 2001
    • 2 replies
    • 1.4k views
    • 
    • david rigby
    • October 23, 2001