Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. 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

2. Check of Annuity Purchase Rate

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

3. 412(i) --> "regular DB plan"

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

4. EOY funding and PPA

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

5. Coverage Test

   By Guest David Venuti, November 5, 2008
   • 2 replies
   • 1.4k views
   • 
   • ak2ary
   • November 7, 2008

6. Current Year Compensation

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

7. Start-up plan retroactive to 1/1/2022 but taxes have been filed?

   By truphao, March 30, 2023
   • 2 replies
   • 493 views
   • 
   • Lou S.
   • March 30, 2023

8. Vesting after plan merger

   By nancy, March 7, 2001
   • 2 replies
   • 1.7k views
   • 
   • QDROphile
   • March 7, 2001

9. Restricted Employee?

   By AndyH, February 12, 2003
   • 2 replies
   • 5k views
   • 
   • AndyH
   • February 12, 2003

10. Notice to Interested Parties

    By ERISA-Bubs, November 28, 2011
    • 2 replies
    • 1.6k views
    • 
    • Andy the Actuary
    • November 28, 2011

11. Minimum distributions following annuity purchase

    By AndyH, January 9, 2012
    • 2 replies
    • 1.1k views
    • 
    • AndyH
    • January 9, 2012

12. Can Participant Waive Life Insurance?

    By Dennis Povloski, February 18, 2013
    • 2 replies
    • 1.2k views
    • 
    • david rigby
    • February 18, 2013

13. 415 dollar limit post 65

    By Draper55, February 13, 2018
    • 2 replies
    • 1.6k views
    • 
    • Draper55
    • February 14, 2018

14. Excess cash balance plan contribution

    By pensionreview, April 4, 2018
    • 2 replies
    • 850 views
    • 
    • CuseFan
    • April 4, 2018

15. Plan Merger to DC Plan

    By Guest JB2, September 8, 1998
    • 2 replies
    • 3.3k views
    • 
    • Dave Baker
    • September 11, 1998

16. IRC 415 100% comp limit post-NRD

    By Guest, September 27, 2000
    • 2 replies
    • 1.7k views
    • 
    • AndyH
    • September 28, 2000

17. Loans from pension plan

    By Gary, November 1, 2005
    • 2 replies
    • 1.7k views
    • 
    • could be me maybe not
    • November 2, 2005

18. Quarterly Contribution Notice Requirement

    By emmetttrudy, August 15, 2011
    • 2 replies
    • 1k views
    • 
    • SoCalActuary
    • August 30, 2011

19. Non-Discrimination Test

    By Guest Astro, September 18, 2006
    • 2 replies
    • 2k views
    • 
    • Blinky the 3-eyed Fish
    • September 18, 2006

20. Revised Annual Funding Notice

    By Just Me, March 30, 2009
    • 2 replies
    • 1.1k views
    • 
    • JAY21
    • April 1, 2009

21. Plan Termination Calculation

    By Guest DBStudentAct, May 3, 2010
    • 2 replies
    • 1.1k views
    • 
    • Guest
    • May 25, 2010

22. plan termination

    By Gary, January 13, 2011
    • 2 replies
    • 829 views
    • 
    • Gary
    • January 13, 2011

23. Reflecting mid-year and end-of-year retroactive amendments

    By richard, January 12, 2000
    • 2 replies
    • 2k views
    • 
    • Guest
    • January 15, 2000

24. DB Plan Stats

    By Guest nsapper, February 11, 2004
    • 2 replies
    • 1.2k views
    • 
    • david rigby
    • February 19, 2004

25. Changing 417(e)(3) Stability Period

    By Guest MrActuary, April 15, 2006
    • 2 replies
    • 2.5k views
    • 
    • Guest
    • April 15, 2006

26. 415 Limit and Lump Sum

    By Dougsbpc, June 20, 2008
    • 2 replies
    • 2.2k views
    • 
    • Mike Preston
    • June 20, 2008

27. PPA Restatement Deadlines

    By Pension RC, March 7, 2016
    • 2 replies
    • 3k views
    • 
    • GMK
    • March 7, 2016

28. Effect on Lump Sum Amount - New Mortality Table

    By tuni88, February 12, 2017
    • 2 replies
    • 1.4k views
    • 
    • My 2 cents
    • February 13, 2017

29. Lump Sum Equivalent Benefits

    By Guest lifeweb, September 17, 1998
    • 2 replies
    • 2.8k views
    • 
    • david rigby
    • September 18, 1998

30. Amendment language to freeze

    By Trekker, March 30, 2009
    • 2 replies
    • 1.8k views
    • 
    • Trekker
    • March 30, 2009

31. Election of Lump Sum after AFTAP increases

    By Pension RC, October 19, 2012
    • 2 replies
    • 1k views
    • 
    • Hojo
    • October 19, 2012

32. Options Available when a CB Plan misses its Minimum Funding

    By CharlesLeggette, January 3, 2014
    • 2 replies
    • 909 views
    • 
    • Rball4
    • January 3, 2014

33. Multiple pension plans

    By richard, September 17, 1998
    • 2 replies
    • 3.4k views
    • 
    • Larry M
    • September 18, 1998

34. Life Expectancy

    By Andy the Actuary, December 19, 2007
    • 2 replies
    • 984 views
    • 
    • tymesup
    • December 19, 2007

35. AFTAP/OFF CALENDAR YEAR

    By Guest Sus95, September 16, 2008
    • 2 replies
    • 1.4k views
    • 
    • Andy the Actuary
    • September 16, 2008

36. First Year Cash Balance Contribution

    By Penman2006, February 13, 2009
    • 2 replies
    • 1k views
    • 
    • Penman2006
    • February 14, 2009

37. 401(a)(26)

    By abanky, December 15, 2010
    • 2 replies
    • 878 views
    • 
    • abanky
    • December 15, 2010

38. top heavy, 401a26, stuff like that

    By Bri, January 31, 2023
    • 2 replies
    • 575 views
    • 
    • Bri
    • January 31, 2023

39. Would Someone Please Check?

    By Andy the Actuary, March 8, 2009
    • 2 replies
    • 989 views
    • 
    • Andy the Actuary
    • March 9, 2009

40. 417(e) Rate

    By ERISA25, June 13, 2012
    • 2 replies
    • 1.5k views
    • 
    • david rigby
    • June 13, 2012

41. COLA above current 415 $ Limit

    By David MacLennan, April 7, 2003
    • 2 replies
    • 1.3k views
    • 
    • Mike Preston
    • April 7, 2003

42. PVAB used for RMD

    By Cynchbeast, October 23, 2014
    • 2 replies
    • 1.7k views
    • 
    • Lou S.
    • October 23, 2014

43. Post-retirement incidental death benefit

    By Guest Edward McElroy, September 28, 1998
    • 2 replies
    • 3.4k views
    • 
    • Alonzo
    • September 29, 1998

44. 401(a)(26) with a twist

    By Guest BCMarch10, June 1, 2011
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • June 1, 2011

45. Rev. Rul. 98-1 and 415(b)

    By Guest 1950, October 11, 2001
    • 2 replies
    • 1.9k views
    • 
    • Guest
    • October 11, 2001

46. Insurance In a Frozen DB Plan

    By Guest merlin, January 9, 2007
    • 2 replies
    • 1.1k views
    • 
    • SoCalActuary
    • January 9, 2007

47. Plan Termination

    By Dinosaur, June 13, 2012
    • 2 replies
    • 1.1k views
    • 
    • Dinosaur
    • June 13, 2012

48. Changing EIN on Plan

    By Taffy Auditor, April 11, 2019
    • 2 replies
    • 1.2k views
    • 
    • Luke Bailey
    • April 11, 2019

49. partial plan termination???

    By Guest Dan Shea, October 2, 1998
    • 2 replies
    • 3k views
    • 
    • david rigby
    • October 3, 1998

50. Trigger for Lump Sum Payout Restriction

    By Guest DBPension, March 30, 2009
    • 2 replies
    • 1.2k views
    • 
    • david rigby
    • April 2, 2009