Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. PBGC Premium Funding Target

   By Andy the Actuary, September 15, 2010
   • 2 replies
   • 1.5k views
   • 
   • Andy the Actuary
   • September 15, 2010

2. How to get IRS notices, etc.

   By Mister Met, July 25, 2013
   • 2 replies
   • 843 views
   • 
   • masteff
   • July 25, 2013

3. PBGC Premiums Software

   By austin3515, May 13, 2017
   • 2 replies
   • 581 views
   • 
   • Effen
   • May 15, 2017

4. PVAB / Early Retirement

   By JARichardson, March 20, 2018
   • 2 replies
   • 1.6k views
   • 
   • AndyH
   • March 21, 2018

5. Lump Sum and/or Early Retirement Window - Actuarial Equivalence

   By CuseFan, February 5, 2019
   • 2 replies
   • 1.7k views
   • 
   • david rigby
   • February 5, 2019

6. Deceased Plan Sponsor

   By nancy, September 3, 1999
   • 2 replies
   • 1.4k views
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   • SoCalActuary
   • September 23, 1999

7. DB funding deadline

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

8. retroactive annuity start date

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

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

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

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

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

11. PBGC Schedule MP

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

12. change in funding methods

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

13. Cash Blance & First Year Deduction Limit

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

14. QPSA question

    By roy819, October 17, 2018
    • 2 replies
    • 2.3k views
    • 
    • roy819
    • October 17, 2018

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

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

16. Schedule SB - wet signature or docusign

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

17. fractional accrual

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

18. Plan Year End

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

19. Mortality Table update?

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

20. Entry Age Normal

    By Rball4, February 20, 2025
    • 2 replies
    • 898 views
    • 
    • david rigby
    • February 20, 2025

21. Funding Method Changes

    By Guest Kline28, April 22, 2003
    • 2 replies
    • 1k views
    • 
    • david rigby
    • April 22, 2003

22. Waiver of Funding Deficiency and the AFR

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

23. PPA Interest rates

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

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

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

25. Cash Balance Interest Credit Timing

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

26. Adding a 401k Plan

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

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

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

28. Unexpected excess assets from plan term

    By Medusa, March 21, 2001
    • 2 replies
    • 1.5k views
    • 
    • RCK
    • March 22, 2001

29. Deduction For Contribution Equal to Unfunded Current Liability

    By Guest merlin, December 19, 2002
    • 2 replies
    • 1.8k views
    • 
    • Guest
    • December 20, 2002

30. Maximum Contribution to a Cash Balance Plan ?

    By ERISAnut, May 4, 2006
    • 2 replies
    • 2.2k views
    • 
    • ERISAnut
    • May 4, 2006

31. Loan to a Limited Partnership

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

32. Provisional Retirement

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

33. Late Late Retiree

    By abanky, February 7, 2011
    • 2 replies
    • 1.2k views
    • 
    • SoCalActuary
    • February 12, 2011

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

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

35. Retroactive annuity payments - help with understanding them

    By JanetM, May 28, 2004
    • 2 replies
    • 1.3k views
    • 
    • AndyH
    • May 28, 2004

36. Minimum participation rules - meaningful benefit

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

37. 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

38. Prepaid Contributions

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

39. New Defined Benefit Plan

    By ac, May 16, 2014
    • 2 replies
    • 1.1k views
    • 
    • ac
    • May 19, 2014

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

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

41. Actuarial Assumptions & Early Ret. Subsidies

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

42. Quarterly contribution with an accumulated funding deficiency

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

43. off topic -- Fasb 158

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

44. Benefit Calculation and Funding -- Re: 415

    By Andy the Actuary, September 8, 2009
    • 2 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • September 9, 2009

45. Maximum Lump Sum Calculation

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

46. PBGC Policy Statement on Amended Filings

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

47. Funding Waiver and interest charges on late quarterly contributions

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

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

    By Lori Foresz, November 3, 2004
    • 2 replies
    • 2.3k views
    • 
    • david rigby
    • November 3, 2004

49. 30 year Treasury rates

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

50. Mortality Table Assumption

    By waid10, August 15, 2006
    • 2 replies
    • 1.4k views
    • 
    • david rigby
    • August 16, 2006