Defined Benefit Plans, Including Cash Balance

7,172 topics in this forum

1. Indian Tribal Governments

   By Guest JayB, February 3, 2000
   • 0 replies
   • 1.3k views
   • 
   • Guest
   • February 3, 2000

2. Benefit Restrictions/Union Plan

   By Guest Sus95, March 3, 2008
   • 2 replies
   • 1.3k views
   • 
   • Effen
   • September 18, 2008

3. Top Heavy Plan

   By Gary, March 5, 2008
   • 2 replies
   • 1.3k views
   • 
   • Jim Norman
   • March 5, 2008

4. 415 LS & PFEA Expired

   By Penman2006, June 28, 2006
   • 5 replies
   • 1.3k views
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   • imchipbrown
   • June 30, 2006

5. OPEB??

   By Guest Amanda Davis, August 15, 2003
   • 1 reply
   • 1.3k views
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   • WDIK
   • August 15, 2003

6. RMD Based On Plan Assets

   By Guest merlin, September 4, 2007
   • 6 replies
   • 1.3k views
   • 
   • Guest
   • September 4, 2007

7. Combined Plan Deduction Limit

   By perkinsran, February 10, 2020
   • 5 replies
   • 1.3k views
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   • CuseFan
   • February 12, 2020

8. Terminating Plan Document Update

   By Blinky the 3-eyed Fish, June 20, 2003
   • 8 replies
   • 1.3k views
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   • mwyatt
   • June 23, 2003

9. Couldn't pass this one up

   By mwyatt, January 25, 2006
   • 2 replies
   • 1.3k views
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   • GBurns
   • January 25, 2006

10. accum funding deficiency on plan termination

    By Guest Carol the Writer, May 18, 2006
    • 1 reply
    • 1.3k views
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    • AndyH
    • May 18, 2006

11. Quick Gateway Question - DB/DC Combo Plan

    By metsfan026, May 2, 2023
    • 5 replies
    • 1.3k views
    • 
    • DBnme
    • May 17, 2023

12. Survivor Annuity Distribution Options

    By Guest wwest, November 12, 1999
    • 0 replies
    • 1.3k views
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    • Guest
    • November 12, 1999

13. Amendment to Vesting Schedule

    By emmetttrudy, March 3, 2010
    • 3 replies
    • 1.3k views
    • 
    • Earl
    • December 31, 2010

14. IRS attacks 412i plans

    By Guest VEBAPLAN, December 6, 2010
    • 2 replies
    • 1.3k views
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    • Guest
    • December 6, 2010

15. 0 hours for eligibility, 1000 hours for benefit

    By ajc0202, March 8, 2023
    • 8 replies
    • 1.3k views
    • 
    • ajc0202
    • March 10, 2023

16. AFTAP -- Frequently A Total Waste of Time

    By Andy the Actuary, July 15, 2010
    • 10 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • July 16, 2010

17. How do 415 limits apply in a preretirement survivor situation of two different fae db plan benefits?

    By gle3186, June 25, 2004
    • 1 reply
    • 1.3k views
    • 
    • Blinky the 3-eyed Fish
    • June 25, 2004

18. Am I reading the 415(b) regs correctly

    By Belgarath, November 4, 2013
    • 4 replies
    • 1.3k views
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    • Calavera
    • November 4, 2013

19. Voluntary Compliance w/r/t a 412i plan

    By Gary, December 9, 2006
    • 0 replies
    • 1.3k views
    • 
    • Gary
    • December 9, 2006

20. Distribution Form for Lump Sum that is Lower than Plan Assets

    By Pension RC, July 31, 2014
    • 8 replies
    • 1.3k views
    • 
    • Calavera
    • August 4, 2014

21. Inane IRS Funding Deficienty Letter

    By Guest astonewall, November 18, 2004
    • 4 replies
    • 1.3k views
    • 
    • Belgarath
    • November 19, 2004

22. DB Plan With Multiple Formulas For HCEs

    By Guest merlin, October 6, 2004
    • 6 replies
    • 1.3k views
    • 
    • SoCalActuary
    • October 6, 2004

23. pro-rate shortfall amortization installment

    By chc93, June 8, 2010
    • 0 replies
    • 1.3k views
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    • chc93
    • June 8, 2010

24. Arbitrary Acceleration of Early Retirement Age for Some

    By Guest Grumpy456, November 11, 2005
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • November 14, 2005

25. Changing Beneficiary of Post Retirement Death Benefit

    By Guest BWNWE, July 20, 2011
    • 1 reply
    • 1.3k views
    • 
    • david rigby
    • July 21, 2011

26. Rehires - Purchasing Service Credit

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

27. Application of IRC §404(a)(6) When a DB Contribution Is Made After 9/15 but Before 10/15

    By Audrey, October 16, 2025
    • 8 replies
    • 1.3k views
    • 
    • Lou S.
    • October 20, 2025

28. Change-in-Accounting Method ?

    By JAY21, July 21, 2004
    • 4 replies
    • 1.3k views
    • 
    • SoCalActuary
    • July 22, 2004

29. SAS70 and SAS73

    By david rigby, September 19, 2007
    • 1 reply
    • 1.3k views
    • 
    • masteff
    • September 20, 2007

30. Benefit Value for divorce settlement

    By dmb, July 1, 2005
    • 2 replies
    • 1.3k views
    • 
    • QDROphile
    • July 9, 2005

31. Vesting on new DB Plan

    By Craig Garner, May 25, 2007
    • 2 replies
    • 1.3k views
    • 
    • John Feldt ERPA CPC QPA
    • May 25, 2007

32. non-cash contributions

    By Earl, June 2, 2009
    • 2 replies
    • 1.3k views
    • 
    • SoCalActuary
    • June 3, 2009

33. Datair Question

    By Andy the Actuary, February 3, 2009
    • 5 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • February 3, 2009

34. Voluntary Service Crediting for Period of Lay-Off

    By BTG, November 4, 2020
    • 7 replies
    • 1.3k views
    • 
    • BTG
    • November 5, 2020

35. Lump sum to retirees

    By david rigby, June 15, 2012
    • 3 replies
    • 1.3k views
    • 
    • david rigby
    • June 15, 2012

36. Cash Balance Plan Design - New Account for Rehired Participants?

    By Übernerd, October 24, 2012
    • 4 replies
    • 1.3k views
    • 
    • Übernerd
    • October 24, 2012

37. Discount rate reasonableness?

    By Janice F, December 14, 2012
    • 2 replies
    • 1.3k views
    • 
    • david rigby
    • December 14, 2012

38. Insurance Question

    By Dougsbpc, June 12, 2025
    • 3 replies
    • 1.3k views
    • 
    • Jakyasar
    • June 14, 2025

39. End of Year Valuation

    By Guest Doogie61, February 18, 2010
    • 1 reply
    • 1.3k views
    • 
    • SoCalActuary
    • February 18, 2010

40. Rollover of Restricted Payments

    By Andy the Actuary, February 24, 2009
    • 2 replies
    • 1.3k views
    • 
    • tymesup
    • March 25, 2009

41. AP Article on Cash Balance plans

    By Guest GregSelf, September 2, 1999
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • September 2, 1999

42. Average Annual Compensation

    By Guest Carly, August 12, 2004
    • 1 reply
    • 1.3k views
    • 
    • david rigby
    • August 12, 2004

43. PPA and End of Year Valuations

    By mwyatt, February 23, 2009
    • 4 replies
    • 1.3k views
    • 
    • tymesup
    • March 25, 2009

44. AFTAP/Lump Sum

    By Just Me, March 28, 2011
    • 1 reply
    • 1.3k views
    • 
    • david rigby
    • April 1, 2011

45. No lump-sum cash payment to the beneficiary of a retiree?

    By joel, September 20, 2002
    • 3 replies
    • 1.3k views
    • 
    • Mike Preston
    • September 23, 2002

46. Happy Days Are Here Again

    By Andy the Actuary, September 11, 2012
    • 4 replies
    • 1.3k views
    • 
    • david rigby
    • September 11, 2012

47. RMD prior to PBGC plan termination

    By Gilmore, June 19, 2015
    • 2 replies
    • 1.3k views
    • 
    • Gilmore
    • June 22, 2015

48. 401(a)(4) testing

    By Guest BarryK, March 31, 2004
    • 3 replies
    • 1.3k views
    • 
    • Guest
    • April 1, 2004

49. Excess Assets and Possible Discrimination

    By Dougsbpc, May 3, 2015
    • 1 reply
    • 1.3k views
    • 
    • Effen
    • May 3, 2015

50. Self-Employed Defined Benefit Plan

    By bzorc, April 20, 2018
    • 2 replies
    • 1.3k views
    • 
    • Larry Starr
    • April 23, 2018