Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. FAS 87/132 Negative Charge to Equity

   By Guest merlin, August 13, 2004
   • 3 replies
   • 1.3k views
   • 
   • Guest
   • August 13, 2004

2. Section 420 Transfers--"Key Employees" after EGTRRA

   By Scott, September 26, 2002
   • 0 replies
   • 1.3k views
   • 
   • Scott
   • September 26, 2002

3. Required Minimum Distributions

   By emmetttrudy, November 11, 2008
   • 3 replies
   • 1.3k views
   • 
   • ScottR
   • November 16, 2008

4. DB plan with no active participants

   By Guest saeissler, July 7, 2005
   • 4 replies
   • 1.3k views
   • 
   • david rigby
   • July 9, 2005

5. PBGC Reportable Event

   By AndyH, July 30, 2009
   • 1 reply
   • 1.3k views
   • 
   • AndyH
   • August 4, 2009

6. "Backloading"

   By emmetttrudy, November 19, 2009
   • 1 reply
   • 1.3k views
   • 
   • david rigby
   • November 20, 2009

7. PBGC Schedule MP

   By Penman2006, February 19, 2008
   • 2 replies
   • 1.3k views
   • 
   • Penman2006
   • February 25, 2008

8. Frozen Cash Balance Plan

   By Guest Grumpy456, April 6, 2015
   • 2 replies
   • 1.3k views
   • 
   • My 2 cents
   • April 6, 2015

9. Deductibility

   By David, May 21, 2002
   • 0 replies
   • 1.3k views
   • 
   • David
   • May 21, 2002

10. Permissive Aggregation for Coverage Test

    By flosfur, November 21, 2007
    • 3 replies
    • 1.3k views
    • 
    • AndyH
    • November 26, 2007

11. Owner[solo] contributes $100k to DB Plan and immediately withdraws and pays taxes onit

    By CharlesLeggette, September 19, 2015
    • 11 replies
    • 1.3k views
    • 
    • Calavera
    • September 21, 2015

12. Can payment of a "Benefit" be rescinded/revoked/voided if a Beneficiary makes a material misrepresentation to Plan Admin

    By pwitt, June 8, 2024
    • 5 replies
    • 1.3k views
    • 
    • pwitt
    • June 11, 2024

13. Pension valuations for plan years beginning in 2004

    By Gary, December 20, 2004
    • 1 reply
    • 1.3k views
    • 
    • david rigby
    • December 20, 2004

14. One Election Form for 2 Cash Balance Plans

    By Guest ircreader, May 13, 2005
    • 11 replies
    • 1.3k views
    • 
    • Guest
    • May 16, 2005

15. Application of Balances After Plan Termination?

    By Pension RC, August 29, 2013
    • 2 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • August 30, 2013

16. Boy val/aftap

    By Draper55, March 12, 2015
    • 4 replies
    • 1.3k views
    • 
    • StormShadow
    • March 19, 2015

17. WRERA - Reliance on Prior Year AFTAP

    By emmetttrudy, November 2, 2009
    • 4 replies
    • 1.3k views
    • 
    • Blinky the 3-eyed Fish
    • November 9, 2009

18. 415 limit - frozen plans

    By M_2015, December 23, 2023
    • 6 replies
    • 1.3k views
    • 
    • Audrey
    • May 20, 2024

19. Is PPA Funding Just Plain Wrong?

    By Andy the Actuary, December 22, 2008
    • 5 replies
    • 1.3k views
    • 
    • tymesup
    • December 27, 2008

20. Sound Advice?

    By 12AX7, September 23, 2008
    • 8 replies
    • 1.3k views
    • 
    • Mike Preston
    • September 24, 2008

21. Insurance Question

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

22. cash balance lump sum

    By Gary, February 24, 2003
    • 3 replies
    • 1.3k views
    • 
    • IRC401
    • March 2, 2003

23. FTAP/AFTAP < 60%

    By Dinosaur, September 8, 2009
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • September 8, 2009

24. Help PLease!

    By Guest Doogie61, September 9, 2009
    • 6 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • September 27, 2009

25. Change in Funding Method - Settlor or Fiduciary Function?

    By M_2015, August 26, 2025
    • 3 replies
    • 1.3k views
    • 
    • Effen
    • August 26, 2025

26. Form 5300 question - definition of term "benefits"

    By Guest clgenn, May 17, 2002
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • May 17, 2002

27. Rates and Tables

    By Guest Doogie61, December 16, 2009
    • 10 replies
    • 1.3k views
    • 
    • david rigby
    • December 17, 2009

28. Automatic Plan Freeze

    By Gary, November 18, 2008
    • 4 replies
    • 1.3k views
    • 
    • Blinky the 3-eyed Fish
    • November 18, 2008

29. Change In Actuarial Cost Method - Automatic Approval

    By Andy the Actuary, September 5, 2007
    • 1 reply
    • 1.3k views
    • 
    • tymesup
    • September 5, 2007

30. 415 (e) repeal transition

    By Guest, October 14, 1999
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • October 14, 1999

31. plan termination

    By Guest lip, December 3, 2008
    • 5 replies
    • 1.3k views
    • 
    • Effen
    • December 5, 2008

32. Retroactive Application Of EGTRRA Comp Limit

    By Guest merlin, November 11, 2004
    • 5 replies
    • 1.3k views
    • 
    • MGB
    • November 11, 2004

33. Contingent 204(h) Notice

    By Guest kmvr, June 26, 2006
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • June 26, 2006

34. Easy top heavy minimum question

    By John Feldt ERPA CPC QPA, January 5, 2009
    • 3 replies
    • 1.3k views
    • 
    • SoCalActuary
    • January 6, 2009

35. Distribution from one participant DB plan

    By Gary, July 6, 2007
    • 1 reply
    • 1.3k views
    • 
    • JAY21
    • July 6, 2007

36. heinz 2005-23

    By Guest JBeck, July 14, 2005
    • 1 reply
    • 1.3k views
    • 
    • SoCalActuary
    • July 14, 2005

37. Establishment of multi employer DB offered to HCE prohibited union workers

    By Guest sfeldmeth, November 17, 2003
    • 8 replies
    • 1.3k views
    • 
    • Guest
    • November 18, 2003

38. For DB plans determining the highest 3-year average compensation after

    By John A, November 9, 1999
    • 0 replies
    • 1.3k views
    • 
    • John A
    • November 9, 1999

39. Controlled Group Deduction

    By Gary, March 31, 2010
    • 2 replies
    • 1.3k views
    • 
    • David MacLennan
    • April 1, 2010

40. AFTAP Fun

    By JAY21, December 19, 2007
    • 7 replies
    • 1.3k views
    • 
    • Guest
    • December 20, 2007

41. Cash Balance Plans/EEOC

    By Guest pwh, March 8, 2000
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • March 8, 2000

42. IndyMac FDIC Declaration for DB Plans

    By Guest flogger, July 25, 2008
    • 5 replies
    • 1.3k views
    • 
    • Mike Preston
    • July 28, 2008

43. Conversion of a 412(i) Plan

    By ac, August 8, 2006
    • 1 reply
    • 1.3k views
    • 
    • Guest
    • August 8, 2006

44. Suspension Of Benefits

    By J. Bringhurst, March 27, 2003
    • 0 replies
    • 1.3k views
    • 
    • J. Bringhurst
    • March 27, 2003

45. Looking for a sample form for RMD that incorporates any spousal consent, options, etc.

    By Guest shronesz, December 11, 2003
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • December 11, 2003

46. EA Meetings

    By Effen, March 30, 2007
    • 1 reply
    • 1.3k views
    • 
    • mwyatt
    • March 31, 2007

47. cash balance plan

    By thepensionmaven, November 13, 2008
    • 6 replies
    • 1.3k views
    • 
    • david rigby
    • November 14, 2008

48. Valuation date change - from eoy to boy

    By Howie Simon, July 6, 2020
    • 2 replies
    • 1.3k views
    • 
    • C. B. Zeller
    • July 7, 2020

49. PPA Funding

    By Guest DBAnalyst123, February 6, 2009
    • 3 replies
    • 1.3k views
    • 
    • david rigby
    • February 6, 2009

50. DB Plans and FDIC

    By Guest RMPension, July 15, 2008
    • 3 replies
    • 1.3k views
    • 
    • JAY21
    • July 15, 2008