Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. 401(a)(26) and document

   By retbenser, May 3, 2011
   • 2 replies
   • 1k views
   • 
   • John Feldt ERPA CPC QPA
   • May 3, 2011

2. Required Interest Credit for Mandatory Contributions

   By Guest smstls, May 3, 2005
   • 2 replies
   • 1.9k views
   • 
   • Guest
   • May 4, 2005

3. Payout restrictions

   By Guest pdam, December 22, 2008
   • 2 replies
   • 1.3k views
   • 
   • ScottR
   • January 5, 2009

4. Quick 415 Question

   By JBones, August 11, 2011
   • 2 replies
   • 1.1k views
   • 
   • JBones
   • August 11, 2011

5. April 2018 rates

   By SoCalActuary, May 22, 2018   

   • 417(e)
   • 2 replies
   • 608 views
   • 
   • SoCalActuary
   • May 22, 2018

6. Lack of Fidelity Bond Coverage

   By Guest maddie, October 10, 2002
   • 2 replies
   • 2.5k views
   • 
   • Guest
   • October 11, 2002

7. Contribution and deduction with midyear merger

   By Sue B, July 25, 2020   

   • contribution
   • deduction
   • (and 1 more)

     Tagged with:

     • contribution
     • deduction
     • merger
   • 2 replies
   • 496 views
   • 
   • Sue B
   • July 25, 2020

8. Floor Offset Plans

   By flosfur, April 28, 2003
   • 2 replies
   • 1.1k views
   • 
   • Mike Preston
   • April 29, 2003

9. Top Heavy Accruals

   By flosfur, September 15, 2005
   • 2 replies
   • 2.2k views
   • 
   • david rigby
   • September 15, 2005

10. GICs

    By Guest lerieleech, May 16, 2007
    • 2 replies
    • 1.1k views
    • 
    • Guest
    • May 17, 2007

11. Minimum Lump Sums Under Standard Terminations

    By Andy the Actuary, January 17, 2009
    • 2 replies
    • 1k views
    • 
    • Andy the Actuary
    • January 19, 2009

12. MYPPA and Short Plan Year

    By Andy the Actuary, December 13, 2010
    • 2 replies
    • 938 views
    • 
    • Andy the Actuary
    • December 13, 2010

13. Plan Terminated - HCE Restrictions

    By Andy the Actuary, March 11, 2011
    • 2 replies
    • 1.7k views
    • 
    • AndyH
    • March 14, 2011

14. Precessor Employer under the Section 415 Regulations

    By QNPG, September 14, 2011
    • 2 replies
    • 1.1k views
    • 
    • QNPG
    • September 14, 2011

15. PBGC VRP and Active non-vested participant

    By AdKu, January 19, 2016   

    • PBGC VRP and Active non-veste
    • 2 replies
    • 1.1k views
    • 
    • My 2 cents
    • January 19, 2016

16. Multiple formulas / Restructuring

    By Guest calcu, August 11, 2004
    • 2 replies
    • 1.2k views
    • 
    • AndyH
    • August 12, 2004

17. 401(a)(26)- meaningful benefits

    By Guest lerieleech, December 2, 2004
    • 2 replies
    • 1.6k views
    • 
    • Guest
    • December 2, 2004

18. Controlled Group Deduction

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

19. What Is the Accrued Benefit

    By Andy the Actuary, June 23, 2010
    • 2 replies
    • 1.4k views
    • 
    • Mike Preston
    • June 24, 2010

20. Amendment increasing benefits to only a few?

    By Guest Bearlee, March 23, 2007
    • 2 replies
    • 1.2k views
    • 
    • SoCalActuary
    • March 23, 2007

21. 415 years of participation

    By tymesup, October 16, 2007
    • 2 replies
    • 1.5k views
    • 
    • SoCalActuary
    • October 16, 2007

22. Multiple Employer Plans

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

23. Loan to make contribution

    By retbenser, June 12, 2012
    • 2 replies
    • 974 views
    • 
    • SoCalActuary
    • June 12, 2012

24. Permanency Issue

    By Pension RC, December 23, 2016
    • 2 replies
    • 944 views
    • 
    • Calavera
    • December 29, 2016

25. Deductions for Self-Employed

    By Catch22PGM, April 28, 2021   

    • cash balance
    • self employed
    • (and 1 more)

      Tagged with:

      • cash balance
      • self employed
      • deduction
    • 2 replies
    • 814 views
    • 
    • Catch22PGM
    • April 28, 2021

26. Plan amended for in-svc distribution NRA - frozen - but lump sum available

    By DW, February 25, 2022
    • 2 replies
    • 530 views
    • 
    • DW
    • February 25, 2022

27. If the company adding in a new pay code, what procedure or regulation the plan sponsor need to base off to determine if it's pensionable earning

    By Sarah73, May 2, 2022
    • 2 replies
    • 571 views
    • 
    • CuseFan
    • May 2, 2022

28. Effect of Top-Paid Group Election on Restricted Employee Determination

    By Guest merlin, July 19, 2002
    • 2 replies
    • 2.2k views
    • 
    • Guest
    • July 23, 2002

29. Brain Cramp - Cash Balance and Current Liability

    By mwyatt, August 27, 2003
    • 2 replies
    • 1.3k views
    • 
    • mwyatt
    • August 27, 2003

30. FASB 87 (balancing equation)

    By Guest RSNOW, October 9, 2003
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • October 13, 2003

31. SS Integration-Permitted Disparity

    By JAY21, April 14, 2006
    • 2 replies
    • 1.4k views
    • 
    • david rigby
    • April 17, 2006

32. The World of Prohibited Transactions

    By Gary, February 3, 2007
    • 2 replies
    • 1.3k views
    • 
    • Effen
    • February 3, 2007

33. Use of MAP-21 Rates for High-25 Restriction

    By KimberlyC, January 9, 2013   

    • MAP-21 Rates
    • High -25 restriction
    • 2 replies
    • 2.4k views
    • 
    • KimberlyC
    • January 9, 2013

34. Subsidized Early Retirement

    By jane murray, February 21, 2019
    • 2 replies
    • 903 views
    • 
    • jane murray
    • February 21, 2019

35. Union 401a question

    By DeltaRat, November 18, 2020
    • 2 replies
    • 538 views
    • 
    • Lou S.
    • November 18, 2020

36. GUST Amendments for Terminating DB Plan

    By Hoard1, January 10, 2000
    • 2 replies
    • 1.6k views
    • 
    • KJohnson
    • January 10, 2000

37. New prefix for EA #

    By mwyatt, February 7, 2002
    • 2 replies
    • 1.5k views
    • 
    • mwyatt
    • February 7, 2002

38. Burn Notice

    By Andy the Actuary, August 14, 2008
    • 2 replies
    • 1.4k views
    • 
    • Andy the Actuary
    • August 15, 2008

39. Lookback for Cash Balance account hypothetical interest crediting rate

    By John Feldt ERPA CPC QPA, March 6, 2009
    • 2 replies
    • 1.2k views
    • 
    • JAY21
    • March 9, 2009

40. Participating Employer Contribution

    By Dougsbpc, November 8, 2009
    • 2 replies
    • 896 views
    • 
    • Blinky the 3-eyed Fish
    • November 9, 2009

41. optional forms, anti-cutback rule and plan termination

    By Guest Salvador A Mander, March 31, 2010
    • 2 replies
    • 1.7k views
    • 
    • Guest
    • March 31, 2010

42. Cash Balance Funding - SB

    By cohendrake, February 18, 2013
    • 2 replies
    • 1.4k views
    • 
    • ubermax
    • February 19, 2013

43. Relative value disclosure under 5k of lump sum

    By Jakyasar, March 1, 2021
    • 2 replies
    • 489 views
    • 
    • Jakyasar
    • March 1, 2021

44. Lump Sums: GATT vs. PBGC basis

    By david rigby, August 28, 1998
    • 2 replies
    • 6.8k views
    • 
    • Guest
    • September 2, 1998

45. non-PBGC interest rate in plan - must give greater of PBGC rate or non

    By EGB, December 28, 1999
    • 2 replies
    • 1.5k views
    • 
    • Gary
    • January 11, 2000

46. Check of Annuity Purchase Rate

    By Guest Doug Goelz, October 31, 2003
    • 2 replies
    • 1.8k views
    • 
    • Guest
    • November 5, 2003

47. 412(i) --> "regular DB plan"

    By Guest texasactuary, December 2, 2004
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • December 2, 2004

48. EOY funding and PPA

    By FAPInJax, August 14, 2008
    • 2 replies
    • 1.5k views
    • 
    • mwyatt
    • August 15, 2008

49. Coverage Test

    By Guest David Venuti, November 5, 2008
    • 2 replies
    • 1.3k views
    • 
    • ak2ary
    • November 7, 2008

50. Current Year Compensation

    By Pension RC, October 22, 2014
    • 2 replies
    • 810 views
    • 
    • Mike Preston
    • October 23, 2014