Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Starting a 1 person DB Plan

   By FJR, November 17, 2004
   • 3 replies
   • 1.3k views
   • 
   • AndyH
   • November 18, 2004

2. buyers of bus. sponsoring plans w/excess assets

   By Earl, May 5, 2000
   • 0 replies
   • 1.3k views
   • 
   • Earl
   • May 5, 2000

3. Steelworker Plan

   By IRC401, July 6, 2001
   • 0 replies
   • 1.3k views
   • 
   • IRC401
   • July 6, 2001

4. What is status of potential RPA rate changes?

   By Effen, March 4, 2004
   • 8 replies
   • 1.3k views
   • 
   • david rigby
   • March 8, 2004

5. Final Funding Regs

   By JAY21, October 28, 2009
   • 2 replies
   • 1.3k views
   • 
   • ScottR
   • November 7, 2009

6. Merger of DB Plans - Overfunded Into Underfunded

   By LIBOR, August 5, 2004
   • 2 replies
   • 1.3k views
   • 
   • Guest
   • August 5, 2004

7. Voluntary Service Crediting for Period of Lay-Off

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

8. Union Sponsered Defined Benefit question

   By Guest Brent_Hyatt, February 28, 2000
   • 2 replies
   • 1.3k views
   • 
   • KJohnson
   • March 1, 2000

9. Quick Gateway Question - DB/DC Combo Plan

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

10. Maximizing Lump Sum Distribution

    By bvhea, January 24, 2006
    • 1 reply
    • 1.3k views
    • 
    • SoCalActuary
    • January 24, 2006

11. Multiple Employer Plans

    By Belgarath, January 8, 2010
    • 2 replies
    • 1.3k views
    • 
    • Belgarath
    • January 8, 2010

12. Is there any circumstance in which the top-heavy minimum would be base

    By Guest joanna, March 7, 2000
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • March 7, 2000

13. Relative value postponed for QPSA?

    By Guest beckys, July 1, 2004
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • July 2, 2004

14. Insurance & B/R/F issues

    By JAY21, September 21, 2005
    • 4 replies
    • 1.3k views
    • 
    • could be me maybe not
    • September 23, 2005

15. Self-Employed Defined Benefit Plan

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

16. DRC vs. JCWAA expiration

    By Guest dsyrett, April 6, 2004
    • 7 replies
    • 1.3k views
    • 
    • AndyH
    • April 7, 2004

17. Form 5500 filing with asset sale

    By Guest JDL, March 12, 2003
    • 4 replies
    • 1.3k views
    • 
    • E as in ERISA
    • March 12, 2003

18. Oldie but goodie - 401(a)(26)

    By FAPInJax, January 12, 2005
    • 4 replies
    • 1.3k views
    • 
    • david rigby
    • January 14, 2005

19. Excess Assets and Possible Discrimination

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

20. Suspension of Benefits if Working Past NRD

    By Guest CRC02, February 5, 2004
    • 3 replies
    • 1.3k views
    • 
    • AndyH
    • February 5, 2004

21. What requires same mort table for females and males for act equiv?

    By Gary, December 9, 2000
    • 0 replies
    • 1.3k views
    • 
    • Gary
    • December 9, 2000

22. Separate 415 Limits?

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

23. Medical Leave and Hours of Service

    By Guest jfreeborn, November 19, 2010
    • 7 replies
    • 1.3k views
    • 
    • tymesup
    • November 23, 2010

24. Funding Method Change - Frozen Plan

    By flosfur, November 14, 2003
    • 3 replies
    • 1.3k views
    • 
    • flosfur
    • November 14, 2003

25. Non PBGC Termination Assets Less than Accrued Benefits

    By Guest elem, December 17, 2004
    • 3 replies
    • 1.3k views
    • 
    • Guest
    • December 17, 2004

26. FAS 87 - Mid Year Computations

    By flosfur, August 11, 2004
    • 3 replies
    • 1.3k views
    • 
    • MGB
    • August 13, 2004

27. 415 lump sums in 2009

    By FAPInJax, January 2, 2009
    • 4 replies
    • 1.3k views
    • 
    • eeyore
    • January 3, 2009

28. Mortality Table update

    By david rigby, July 12, 2013
    • 1 reply
    • 1.3k views
    • 
    • Andy the Actuary
    • July 12, 2013

29. Is there a 10% penalty in a DB plan for a 50 year old participant?

    By Guest Michael Anderson, March 4, 2004
    • 3 replies
    • 1.3k views
    • 
    • Guest
    • March 5, 2004

30. PBGC Interest Rate for Variable Prem

    By flosfur, March 19, 2004
    • 2 replies
    • 1.3k views
    • 
    • MGB
    • March 19, 2004

31. Good Website for Old Regs, etc.

    By Guest Don N, July 6, 2000
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • July 6, 2000

32. RMD with trust as beneficiary

    By Dougsbpc, August 5, 2008
    • 2 replies
    • 1.3k views
    • 
    • WDIK
    • August 5, 2008

33. Follow-up mortality table question

    By tuni88, February 3, 2007
    • 3 replies
    • 1.3k views
    • 
    • SoCalActuary
    • February 5, 2007

34. non discrimination

    By Gary, June 13, 2012
    • 4 replies
    • 1.3k views
    • 
    • Gary
    • June 14, 2012

35. DB Nonspouse beneficiary

    By retbenser, January 21, 2013
    • 1 reply
    • 1.3k views
    • 
    • Effen
    • January 21, 2013

36. 1099-R code 3 or 1?

    By ESOP Guy, January 8, 2018
    • 5 replies
    • 1.3k views
    • 
    • Luke Bailey
    • January 11, 2018

37. Confirming if Quarterlies would be required

    By Effen, November 18, 2008
    • 3 replies
    • 1.3k views
    • 
    • AndyH
    • November 19, 2008

38. PBGC audit

    By Jakyasar, May 5, 2025
    • 0 replies
    • 1.3k views
    • 
    • Jakyasar
    • May 5, 2025

39. Plan Term; allocations between HCE and Former HCE

    By JAY21, April 7, 2010
    • 1 reply
    • 1.3k views
    • 
    • David MacLennan
    • April 20, 2010

40. One-person plan initial plan year

    By emmetttrudy, August 25, 2010
    • 6 replies
    • 1.3k views
    • 
    • David MacLennan
    • August 26, 2010

41. 0 hours for eligibility, 1000 hours for benefit

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

42. Updated mortality tables for current liability

    By FAPInJax, August 14, 2006
    • 1 reply
    • 1.3k views
    • 
    • Guest
    • August 15, 2006

43. current comp required for cash balance allocation?

    By gregburst, March 2, 2016
    • 7 replies
    • 1.3k views
    • 
    • AndyH
    • March 3, 2016

44. Accruals Beyond NRA and 70 1/2 Distributions

    By Guest BMeyer, October 7, 1999
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • October 7, 1999

45. ER Subsidy On Plan Termination

    By Andy the Actuary, August 23, 2013
    • 3 replies
    • 1.3k views
    • 
    • Rball4
    • August 27, 2013

46. Restroactive ASD and Restricted Distributions

    By Andy the Actuary, August 30, 2009
    • 2 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • September 1, 2009

47. Document vs Implementation

    By retbenser, August 2, 2011
    • 6 replies
    • 1.3k views
    • 
    • Effen
    • August 3, 2011

48. 401(a)(17) limits on HCE who resigns mid-year

    By SandyAZ, October 23, 2024
    • 6 replies
    • 1.3k views
    • 
    • david rigby
    • October 29, 2024

49. Yield Curve for 2008 valuation

    By Dinosaur, May 7, 2009
    • 5 replies
    • 1.3k views
    • 
    • Effen
    • May 7, 2009

50. Another DB/DC Gateway question

    By Guest Mike Spickard, December 23, 2003
    • 3 replies
    • 1.3k views
    • 
    • Mike Preston
    • December 23, 2003