Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Treasury rates

   By david rigby, March 23, 2001
   • 2 replies
   • 1.5k views
   • 
   • Guest
   • March 27, 2001

2. Non Profits and Db Plans

   By abanky, October 13, 2004
   • 2 replies
   • 1.7k views
   • 
   • AndyH
   • October 14, 2004

3. DB Rollover Account

   By abanky, March 21, 2007
   • 2 replies
   • 1.2k views
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   • mwyatt
   • March 21, 2007

4. Avg Comp from previous years

   By ombskid, December 13, 2007
   • 2 replies
   • 1.3k views
   • 
   • flosfur
   • December 19, 2007

5. Waiver of IRS LOD Filing Fee and startup plan tax credit

   By CharlesLeggette, August 1, 2013
   • 2 replies
   • 1.3k views
   • 
   • rcline46
   • August 1, 2013

6. Sole Proprietor Deduction

   By Dougsbpc, March 30, 2017
   • 2 replies
   • 780 views
   • 
   • Mike Preston
   • March 31, 2017

7. Segment rate calculator

   By SSRRS, May 2, 2025
   • 2 replies
   • 1.6k views
   • 
   • SSRRS
   • May 7, 2025

8. Lump sum calc for J&50 Normal Form

   By Guest Keith N, March 6, 2002
   • 2 replies
   • 1.7k views
   • 
   • David
   • March 6, 2002

9. Termination Calculations-Benefits reduced?

   By Guest DBStudentAct, March 3, 2010
   • 2 replies
   • 1.2k views
   • 
   • david rigby
   • March 3, 2010

10. Two Plans - DB and DC - Combined Loan Limit

    By emmetttrudy, April 5, 2011
    • 2 replies
    • 1.5k views
    • 
    • emmetttrudy
    • April 5, 2011

11. Determining Final Average Compensation

    By AHPension, February 7, 2015
    • 2 replies
    • 1.7k views
    • 
    • AHPension
    • February 7, 2015

12. Additional distribution to RMD and no in-service allowed under DB plan

    By Jakyasar, February 19, 2024
    • 2 replies
    • 843 views
    • 
    • Jakyasar
    • February 19, 2024

13. Distribution at the 415 limit

    By Dennis Povloski, May 14, 2007
    • 2 replies
    • 1.4k views
    • 
    • JanetM
    • May 14, 2007

14. Embed excess benefit plan formula/language in DB plan doc.?

    By benefitsguru, December 12, 2014
    • 2 replies
    • 806 views
    • 
    • jpod
    • December 12, 2014

15. Defined Benefit Minimum Distributions

    By Blinky the 3-eyed Fish, May 14, 2003
    • 2 replies
    • 1k views
    • 
    • Blinky the 3-eyed Fish
    • May 14, 2003

16. Dang Acronyms - need a little help with ITO

    By 2muchstress, April 5, 2005
    • 2 replies
    • 1.1k views
    • 
    • 2muchstress
    • April 5, 2005

17. Order of Amortization Bases

    By SRM, July 16, 2007
    • 2 replies
    • 1.1k views
    • 
    • david rigby
    • July 16, 2007

18. Crediting Extra Service in DB Plan

    By CuseFan, March 29, 2018
    • 2 replies
    • 735 views
    • 
    • Draper55
    • July 20, 2018

19. Compensation determination for 415 limits

    By Jakyasar, August 20, 2024
    • 2 replies
    • 484 views
    • 
    • Jakyasar
    • August 22, 2024

20. GATT Rate - April?

    By Guest Keith N, May 20, 2002
    • 2 replies
    • 2.9k views
    • 
    • MGB
    • May 20, 2002

21. Short Plan Year (Wear-Away Option)

    By Andy the Actuary, October 12, 2011
    • 2 replies
    • 1.6k views
    • 
    • Andy the Actuary
    • October 13, 2011

22. Discount rate development for ASC 715

    By ndj2377, February 9, 2015
    • 2 replies
    • 2.4k views
    • 
    • david rigby
    • February 9, 2015

23. Need mortality table 1977 Railroad Board Disabled annuitants

    By Guest DBtech, March 25, 2004
    • 2 replies
    • 1.7k views
    • 
    • WDIK
    • March 25, 2004

24. Change in Computation Period

    By Guest hyper, October 6, 2005
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • October 6, 2005

25. Couldn't pass this one up

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

26. Settlement accounting - multiple plans

    By david rigby, October 24, 2016
    • 2 replies
    • 946 views
    • 
    • david rigby
    • October 26, 2016

27. Cash Balance Question

    By maryflemingphr@yahoo.com, December 17, 2021
    • 2 replies
    • 692 views
    • 
    • Draper55
    • December 23, 2021

28. Enhanced benefits at termination

    By Young Curmudgeon, February 22, 2008
    • 2 replies
    • 1k views
    • 
    • Young Curmudgeon
    • February 22, 2008

29. Plan Termination - Late Distribution

    By Dougsbpc, November 3, 2008
    • 2 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • November 6, 2008

30. Form 5500-SF/EZ and 412(e)(3)

    By retbenser, July 1, 2011
    • 2 replies
    • 1.5k views
    • 
    • Gary
    • July 1, 2011

31. Insurance related 74-307/100X

    By Jakyasar, June 12, 2024
    • 2 replies
    • 553 views
    • 
    • Jakyasar
    • June 13, 2024

32. distribution

    By Gary, October 13, 2011
    • 2 replies
    • 1k views
    • 
    • Gary
    • October 13, 2011

33. 411(d)(6) early ret subsidy

    By Gary, April 30, 2002
    • 2 replies
    • 1.4k views
    • 
    • MGB
    • April 30, 2002

34. Lump Sums

    By Gary, May 14, 2003
    • 2 replies
    • 1.1k views
    • 
    • Guest
    • May 15, 2003

35. Is there a pending legislative proposal to add a 20% excise tax to defined benefit lump sum distributions? Or is this just a rumor?

    By Guest WEMASON, February 9, 2004
    • 2 replies
    • 1.1k views
    • 
    • Kirk Maldonado
    • February 9, 2004

36. Deductibility of insurance premiums in DB plans

    By Guest Carol the Writer, September 1, 2004
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • September 1, 2004

37. Change benefit election after started receiving benefits

    By SSRRS, October 19, 2021
    • 2 replies
    • 588 views
    • 
    • AndyH
    • October 21, 2021

38. Change in DBP Funding Method - IRS User Fee?

    By CuseFan, August 22, 2023
    • 2 replies
    • 915 views
    • 
    • CuseFan
    • August 22, 2023

39. calling mgb, what about reverting to old law??

    By Guest Keith N, May 31, 2001
    • 2 replies
    • 2.1k views
    • 
    • MGB
    • June 2, 2001

40. deductibility of contribution to underfunded db plan termination

    By Guest joe22, April 8, 2002
    • 2 replies
    • 1.4k views
    • 
    • Guest
    • April 8, 2002

41. Participation under 415(b)(5)(A)

    By Guest pension222, December 5, 2002
    • 2 replies
    • 1.7k views
    • 
    • Guest
    • December 6, 2002

42. FASB 87 & 88 and Freezing of Accruals

    By Guest fiddler, June 3, 2004
    • 2 replies
    • 1.9k views
    • 
    • Guest
    • June 3, 2004

43. Cash Balance Plans - Whipsaw

    By Gary, December 20, 2004
    • 2 replies
    • 1.6k views
    • 
    • SoCalActuary
    • December 21, 2004

44. Paying Out Employee Contributions First

    By Guest fcdeacy, May 2, 2005
    • 2 replies
    • 1.4k views
    • 
    • Guest
    • May 2, 2005

45. Restructuring DB Plan into Multiple Employer Plan

    By Guest IRISH79, April 17, 2007
    • 2 replies
    • 1.7k views
    • 
    • J Simmons
    • April 17, 2007

46. Funding While Waiver Application Pending

    By John314, May 23, 2017   

    • waiver
    • funding
    • (and 1 more)

      Tagged with:

      • waiver
      • funding
      • db plan
    • 2 replies
    • 1.1k views
    • 
    • CuseFan
    • May 24, 2017

47. Unpaid minimum contributions to DB plan

    By tectulsa, July 14, 2017
    • 2 replies
    • 627 views
    • 
    • My 2 cents
    • July 17, 2017

48. Adjusted Value of Assets

    By Guest merlin, October 9, 2002
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • October 10, 2002

49. 401(a)(4) and Safe Harbor Plan

    By Dougsbpc, February 1, 2007
    • 2 replies
    • 1.8k views
    • 
    • Dougsbpc
    • February 1, 2007

50. What Is A Plan Termination

    By Andy the Actuary, June 22, 2010
    • 2 replies
    • 991 views
    • 
    • Andy the Actuary
    • June 22, 2010