Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. DB funding deadline

   By Guest Rae, August 1, 2003
   • 2 replies
   • 1.3k views
   • 
   • flosfur
   • August 8, 2003

2. retroactive annuity start date

   By Gary, April 17, 2012
   • 2 replies
   • 2k views
   • 
   • Gary
   • June 20, 2012

3. Terminated EE in non-SH no TH combo plans gets Cash Balance Accrual

   By CharlesLeggette, February 24, 2016
   • 2 replies
   • 756 views
   • 
   • AndyH
   • February 25, 2016

4. Participant won't cash pension checks - Representative Payee?

   By Effen, June 22, 2004
   • 2 replies
   • 2k views
   • 
   • Guest
   • June 22, 2004

5. PBGC Schedule MP

   By Penman2006, February 19, 2008
   • 2 replies
   • 1.3k views
   • 
   • Penman2006
   • February 25, 2008

6. change in funding methods

   By DMcGovern, October 29, 2008
   • 2 replies
   • 901 views
   • 
   • DMcGovern
   • October 29, 2008

7. Cash Blance & First Year Deduction Limit

   By §#$%!, April 30, 2013
   • 2 replies
   • 1.2k views
   • 
   • FAPInJax
   • May 1, 2013

8. QPSA question

   By roy819, October 17, 2018
   • 2 replies
   • 2.2k views
   • 
   • roy819
   • October 17, 2018

9. Change from Grouping to Seriatim - Funding Method Change?

   By ActBrit, April 2, 2020
   • 2 replies
   • 554 views
   • 
   • Mike Preston
   • April 19, 2020

10. Schedule SB - wet signature or docusign

    By Jakyasar, June 29, 2022
    • 2 replies
    • 795 views
    • 
    • truphao
    • June 30, 2022

11. fractional accrual

    By Tom Poje, February 14, 2006
    • 2 replies
    • 2.1k views
    • 
    • david rigby
    • February 15, 2006

12. Plan Year End

    By Pension RC, February 4, 2014
    • 2 replies
    • 924 views
    • 
    • david rigby
    • February 5, 2014

13. Mortality Table update?

    By david rigby, May 16, 2014
    • 2 replies
    • 1.7k views
    • 
    • Effen
    • May 17, 2014

14. Entry Age Normal

    By Rball4, February 20
    • 2 replies
    • 833 views
    • 
    • david rigby
    • February 20

15. Funding Method Changes

    By Guest Kline28, April 22, 2003
    • 2 replies
    • 997 views
    • 
    • david rigby
    • April 22, 2003

16. Waiver of Funding Deficiency and the AFR

    By Guest dmdoug, November 3, 2004
    • 2 replies
    • 1.6k views
    • 
    • Guest
    • November 3, 2004

17. PPA Interest rates

    By FAPInJax, August 13, 2007
    • 2 replies
    • 1.3k views
    • 
    • FAPInJax
    • August 14, 2007

18. AFTAP for new plan effective 1/1/09

    By YankeeFan, June 12, 2009
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • June 15, 2009

19. Cash Balance Interest Credit Timing

    By Guest BRich, October 1, 2009
    • 2 replies
    • 1.2k views
    • 
    • John Feldt ERPA CPC QPA
    • October 2, 2009

20. Adding a 401k Plan

    By coleboy, December 5, 2017
    • 2 replies
    • 587 views
    • 
    • RatherBeGolfing
    • December 6, 2017

21. CARES Act Delayed Contributions - Credit Balance Elections, Schedule SB, and PBGC filing

    By Rick, July 10, 2020
    • 2 replies
    • 816 views
    • 
    • C. B. Zeller
    • July 10, 2020

22. Unexpected excess assets from plan term

    By Medusa, March 21, 2001
    • 2 replies
    • 1.4k views
    • 
    • RCK
    • March 22, 2001

23. Deduction For Contribution Equal to Unfunded Current Liability

    By Guest merlin, December 19, 2002
    • 2 replies
    • 1.7k views
    • 
    • Guest
    • December 20, 2002

24. Maximum Contribution to a Cash Balance Plan ?

    By ERISAnut, May 4, 2006
    • 2 replies
    • 2.1k views
    • 
    • ERISAnut
    • May 4, 2006

25. Loan to a Limited Partnership

    By Guest Judy S, April 12, 2007
    • 2 replies
    • 1.1k views
    • 
    • Guest
    • April 17, 2007

26. Provisional Retirement

    By J Simmons, April 15, 2008
    • 2 replies
    • 1.6k views
    • 
    • david rigby
    • April 16, 2008

27. Late Late Retiree

    By abanky, February 7, 2011
    • 2 replies
    • 1.1k views
    • 
    • SoCalActuary
    • February 12, 2011

28. Is a partial year on leave a break in service?

    By TPApril, April 17, 2012
    • 2 replies
    • 927 views
    • 
    • QDROphile
    • April 17, 2012

29. Retroactive annuity payments - help with understanding them

    By JanetM, May 28, 2004
    • 2 replies
    • 1.2k views
    • 
    • AndyH
    • May 28, 2004

30. Minimum participation rules - meaningful benefit

    By Guest seissler, April 1, 2005
    • 2 replies
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • April 4, 2005

31. Reallocation of Forfeitures after merging of DC plan into DB plan

    By YankeeFan, January 20, 2006
    • 2 replies
    • 1.9k views
    • 
    • rcline46
    • January 20, 2006

32. Prepaid Contributions

    By Guest The Pension Kid, May 9, 2007
    • 2 replies
    • 1.6k views
    • 
    • mwyatt
    • May 10, 2007

33. New Defined Benefit Plan

    By ac, May 16, 2014
    • 2 replies
    • 1k views
    • 
    • ac
    • May 19, 2014

34. Vested Participant does not think they are eligible - Multiemployer pension plan

    By Robert B, August 8, 2024
    • 2 replies
    • 595 views
    • 
    • Effen
    • August 8, 2024

35. Actuarial Assumptions & Early Ret. Subsidies

    By LIBOR, October 4, 2001
    • 2 replies
    • 1.6k views
    • 
    • david rigby
    • October 4, 2001

36. Quarterly contribution with an accumulated funding deficiency

    By Guest cde, August 6, 2004
    • 2 replies
    • 1.2k views
    • 
    • david rigby
    • August 6, 2004

37. off topic -- Fasb 158

    By abanky, April 12, 2007
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • April 16, 2007

38. Benefit Calculation and Funding -- Re: 415

    By Andy the Actuary, September 8, 2009
    • 2 replies
    • 1k views
    • 
    • Andy the Actuary
    • September 9, 2009

39. Maximum Lump Sum Calculation

    By Guest s.c.semler, February 7, 2011
    • 2 replies
    • 3.3k views
    • 
    • ScottR
    • February 12, 2011

40. PBGC Policy Statement on Amended Filings

    By david rigby, December 27, 2011
    • 2 replies
    • 1.6k views
    • 
    • Mr. T
    • December 27, 2011

41. Funding Waiver and interest charges on late quarterly contributions

    By ishi, August 6, 2004
    • 2 replies
    • 1.5k views
    • 
    • david rigby
    • August 6, 2004

42. Rounding Rules for 401(a)(26)

    By Lori Foresz, November 3, 2004
    • 2 replies
    • 2.2k views
    • 
    • david rigby
    • November 3, 2004

43. 30 year Treasury rates

    By Tom Poje, May 5, 2006
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • May 8, 2006

44. Mortality Table Assumption

    By waid10, August 15, 2006
    • 2 replies
    • 1.3k views
    • 
    • david rigby
    • August 16, 2006

45. cushion amount

    By Gary, March 8, 2011
    • 2 replies
    • 2.4k views
    • 
    • tymesup
    • March 16, 2015

46. Is there a minimum service requirement to accrue a benefit

    By Belgarath, September 17, 2015
    • 2 replies
    • 806 views
    • 
    • Belgarath
    • September 18, 2015

47. ASPA's DB-K Proposal

    By Dave Baker, March 5, 2002
    • 2 replies
    • 1.5k views
    • 
    • stephen
    • March 5, 2002

48. FTAP/AFTAP < 60%

    By Dinosaur, September 8, 2009
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • September 8, 2009

49. 80% AFTAP Liability ?

    By Guest DBPension, October 31, 2009
    • 2 replies
    • 998 views
    • 
    • Effen
    • November 2, 2009

50. If DB Plan frozen mid-June, do plan participant credited a year of service

    By AdKu, February 25, 2016   

    • BA Freeze in June
    • YOS
    • 2 replies
    • 881 views
    • 
    • My 2 cents
    • February 25, 2016