Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Segment rate calculator

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

2. Lump sum calc for J&50 Normal Form

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

3. Termination Calculations-Benefits reduced?

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

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

   By emmetttrudy, April 5, 2011
   • 2 replies
   • 1.4k views
   • 
   • emmetttrudy
   • April 5, 2011

5. Determining Final Average Compensation

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

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

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

7. Distribution at the 415 limit

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

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

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

9. 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

10. Dang Acronyms - need a little help with ITO

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

11. Order of Amortization Bases

    By SRM, July 16, 2007
    • 2 replies
    • 1k views
    • 
    • david rigby
    • July 16, 2007

12. Crediting Extra Service in DB Plan

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

13. Compensation determination for 415 limits

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

14. GATT Rate - April?

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

15. Short Plan Year (Wear-Away Option)

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

16. Discount rate development for ASC 715

    By ndj2377, February 9, 2015
    • 2 replies
    • 2.3k views
    • 
    • david rigby
    • February 9, 2015

17. Need mortality table 1977 Railroad Board Disabled annuitants

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

18. Change in Computation Period

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

19. Couldn't pass this one up

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

20. Settlement accounting - multiple plans

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

21. Cash Balance Question

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

22. Enhanced benefits at termination

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

23. Plan Termination - Late Distribution

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

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

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

25. Insurance related 74-307/100X

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

26. distribution

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

27. 411(d)(6) early ret subsidy

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

28. Lump Sums

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

29. 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

30. Deductibility of insurance premiums in DB plans

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

31. Change benefit election after started receiving benefits

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

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

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

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

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

34. deductibility of contribution to underfunded db plan termination

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

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

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

36. FASB 87 & 88 and Freezing of Accruals

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

37. Cash Balance Plans - Whipsaw

    By Gary, December 20, 2004
    • 2 replies
    • 1.5k views
    • 
    • SoCalActuary
    • December 21, 2004

38. Paying Out Employee Contributions First

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

39. Restructuring DB Plan into Multiple Employer Plan

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

40. 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

41. Unpaid minimum contributions to DB plan

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

42. Adjusted Value of Assets

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

43. 401(a)(4) and Safe Harbor Plan

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

44. What Is A Plan Termination

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

45. Frozen Traditional Benefit in Cash Balance Plan - Need to Count Comp from Later Years?

    By Übernerd, November 4, 2013   

    • Cash Balance Plans
    • Defined Benefit Plans
    • (and 1 more)

      Tagged with:

      • Cash Balance Plans
      • Defined Benefit Plans
      • Compensation
    • 2 replies
    • 1.4k views
    • 
    • Übernerd
    • November 4, 2013

46. Hoping this makes sense....Change eligibility?

    By Bri, February 15, 2019
    • 2 replies
    • 488 views
    • 
    • Bri
    • February 16, 2019

47. Reallocating Excess Assets upon plan term

    By Guest DCquestioner, October 8, 2008
    • 2 replies
    • 965 views
    • 
    • D Syrett
    • October 8, 2008

48. 5500 after PGBC takeover

    By Guest mickiemurphy, November 5, 2009
    • 2 replies
    • 1.5k views
    • 
    • david rigby
    • November 6, 2009

49. Timing of 415 application to accrued benefit

    By Guest saeissler, March 24, 2008
    • 2 replies
    • 1.2k views
    • 
    • SoCalActuary
    • March 25, 2008

50. summary annual report

    By Gary, August 16, 2010
    • 2 replies
    • 1.5k views
    • 
    • Mike Preston
    • August 18, 2010