Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Date of Entry after a Plan Freeze

   By Guest raintrain19, August 5, 2011
   • 2 replies
   • 1.1k views
   • 
   • david rigby
   • August 6, 2011

2. Death Benefit Issues For Deferred Retiree

   By mming, May 20, 2014
   • 2 replies
   • 1.1k views
   • 
   • Effen
   • May 20, 2014

3. Lump Sum Window - Frozen Plan

   By ndj2377, September 18, 2015
   • 2 replies
   • 1.3k views
   • 
   • Effen
   • September 18, 2015

4. Private ANnuity Calculation

   By Gary, July 16, 2004
   • 2 replies
   • 1.5k views
   • 
   • mbozek
   • July 19, 2004

5. 401(a)26 Problem with Frozen Plan

   By Dougsbpc, July 8, 2014
   • 2 replies
   • 1.9k views
   • 
   • Andy the Actuary
   • July 8, 2014

6. ERISA 4011 Notice of VRP

   By Lori Foresz, August 9, 2004
   • 2 replies
   • 1.4k views
   • 
   • Lori Foresz
   • August 11, 2004

7. 436-AFTAP Transition % requirements

   By JAY21, July 16, 2009
   • 2 replies
   • 1.7k views
   • 
   • Guest
   • July 17, 2009

8. Optional form of annuity

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

9. PPA Cushion

   By FAPInJax, December 18, 2008
   • 2 replies
   • 2.1k views
   • 
   • tymesup
   • December 27, 2008

10. Datair DB Valuation Help

    By emmetttrudy, May 15, 2009
    • 2 replies
    • 1.3k views
    • 
    • SoCalActuary
    • May 18, 2009

11. amendment

    By Gary, April 4, 2011
    • 2 replies
    • 1k views
    • 
    • David MacLennan
    • April 4, 2011

12. 415 at 71

    By SSRRS, April 16, 2021
    • 2 replies
    • 1.4k views
    • 
    • SSRRS
    • April 16, 2021

13. 5500 Filing Requirement

    By Gary, March 14, 2006
    • 2 replies
    • 1.7k views
    • 
    • Effen
    • March 15, 2006

14. DB/DC combination testing

    By emmetttrudy, September 8, 2011
    • 2 replies
    • 989 views
    • 
    • emmetttrudy
    • September 28, 2011

15. Excluded Employees and Defined Benfeit plan

    By drakecohen, July 15, 2020
    • 2 replies
    • 871 views
    • 
    • C. B. Zeller
    • July 16, 2020

16. Annuity option with a COLA

    By John Feldt ERPA CPC QPA, September 8, 2011
    • 2 replies
    • 1.1k views
    • 
    • david rigby
    • September 8, 2011

17. FASB Discount rate

    By SSRRS, January 7, 2020
    • 2 replies
    • 830 views
    • 
    • SSRRS
    • January 7, 2020

18. Can a cash balance plan (or any DB plan, for that matter) provide that

    By Scott, December 10, 2000
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • December 13, 2000

19. suspension of benefits associated with excess plan

    By Gary, January 10, 2003
    • 2 replies
    • 1.2k views
    • 
    • MGB
    • January 11, 2003

20. Something the actuaries might appreciate.

    By Guest smstls, February 18, 2005
    • 2 replies
    • 1.1k views
    • 
    • GBurns
    • February 18, 2005

21. End of Year Valuations

    By Dougsbpc, November 25, 2008
    • 2 replies
    • 956 views
    • 
    • AndyH
    • November 25, 2008

22. 410(b) benefiting in a 412(e)(3)

    By DMcGovern, June 30, 2011
    • 2 replies
    • 890 views
    • 
    • DMcGovern
    • June 30, 2011

23. Missing marital status

    By Trisports, May 15, 2018   

    • missing spouse
    • retroactive annuity
    • (and 1 more)

      Tagged with:

      • missing spouse
      • retroactive annuity
      • unresponsive participant
    • 2 replies
    • 840 views
    • 
    • david rigby
    • May 16, 2018

24. Terminated Participant

    By thepensionmaven, July 7, 2022
    • 2 replies
    • 621 views
    • 
    • CuseFan
    • July 7, 2022

25. MP Plan - Annuity Request

    By TPApril, February 26, 2025
    • 2 replies
    • 895 views
    • 
    • david rigby
    • March 8, 2025

26. DB and SEP plans

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

27. last day of plan year valuation date

    By Gary, December 10, 2010
    • 2 replies
    • 1.2k views
    • 
    • SoCalActuary
    • December 10, 2010

28. How can a participant's estate close if the DB plan insists on paying installments to the estate?

    By katieinny, May 23, 2011
    • 2 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • May 23, 2011

29. MAP - 21 Rates for Restricted HCE Distribution

    By JAY21, March 26, 2013   

    • Latest Thinking on this issue
    • 2 replies
    • 1.7k views
    • 
    • Andy the Actuary
    • March 26, 2013

30. Separate 415 Limits?

    By Cloudy, December 19, 2013
    • 2 replies
    • 1.3k views
    • 
    • John Feldt ERPA CPC QPA
    • December 19, 2013

31. Amended Form 500?

    By Pension RC, March 28, 2017
    • 2 replies
    • 693 views
    • 
    • Effen
    • March 31, 2017

32. 415 COLAs

    By Guest ak, November 5, 1999
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • November 17, 1999

33. PBGC coverage failure remediation

    By LanternKey, August 26, 2025
    • 2 replies
    • 2.4k views
    • 
    • Effen
    • August 27, 2025

34. 430 Plan Expense Assumption

    By Andy the Actuary, May 16, 2009
    • 2 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • May 18, 2009

35. DB MRD start date

    By Dinosaur, December 10, 2010
    • 2 replies
    • 1.4k views
    • 
    • Dinosaur
    • December 10, 2010

36. New Cash-balance Regs

    By JAY21, November 8, 2010
    • 2 replies
    • 1.2k views
    • 
    • Kevin C
    • November 8, 2010

37. What is the current status of the extended Define Benefit contribution for Plan Year 2019?

    By RayJJohnsonJr, July 17, 2020
    • 2 replies
    • 587 views
    • 
    • RayJJohnsonJr
    • July 23, 2020

38. Deduction question when plan year different than tax year

    By Craig Schiller, July 7, 2022
    • 2 replies
    • 1k views
    • 
    • Nate S
    • July 13, 2022

39. Projection of mortality rates; confusing definition of actuarial equivalence

    By Guest Doug Goelz, September 16, 2003
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • September 29, 2003

40. Multiple lump sum windows

    By fiona1, December 16, 2016
    • 2 replies
    • 1.5k views
    • 
    • fiona1
    • December 16, 2016

41. Pension Funding Equity Act re: Lump Sum payments

    By dmb, April 14, 2004
    • 2 replies
    • 1.3k views
    • 
    • JAY21
    • April 14, 2004

42. Increasing Mandatory Cash-Out Limit and 411(d)(6)

    By Guest Grumpy456, August 17, 2006
    • 2 replies
    • 2.7k views
    • 
    • david rigby
    • August 17, 2006

43. Firm wants $1800 as Plan need to be restated in entireity

    By Guest lund, August 15, 2010
    • 2 replies
    • 1.1k views
    • 
    • Kevin C
    • August 16, 2010

44. LLC partner can DB plan contribution create a loss?

    By ombskid, April 3, 2019
    • 2 replies
    • 685 views
    • 
    • ombskid
    • April 5, 2019

45. DB plan terminating and valuation date change

    By Jakyasar, April 20, 2021
    • 2 replies
    • 952 views
    • 
    • Jakyasar
    • April 20, 2021

46. Are DB plan assets rollable to a qualified plan?

    By Guest Why, November 30, 2004
    • 2 replies
    • 1.3k views
    • 
    • david rigby
    • December 1, 2004

47. PBGC Variable Rate Premium exemption

    By Guest HaroldA, June 23, 2005
    • 2 replies
    • 1.7k views
    • 
    • SoCalActuary
    • June 23, 2005

48. Employer reversion impact on SFAS 87/88/158

    By D Syrett, August 12, 2008
    • 2 replies
    • 1.2k views
    • 
    • D Syrett
    • August 13, 2008

49. Pension Report at termination of employment

    By Guest ebgroup, January 10, 2011
    • 2 replies
    • 1.8k views
    • 
    • Guest
    • January 11, 2011

50. PFEA or PPA lump sum language on restatement?

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