Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

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

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

2. Vesting after plan merger

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

3. Restricted Employee?

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

4. Notice to Interested Parties

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

5. Minimum distributions following annuity purchase

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

6. Can Participant Waive Life Insurance?

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

7. 415 dollar limit post 65

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

8. Excess cash balance plan contribution

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

9. Plan Merger to DC Plan

   By Guest JB2, September 8, 1998
   • 2 replies
   • 3.2k views
   • 
   • Dave Baker
   • September 11, 1998

10. IRC 415 100% comp limit post-NRD

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

11. Loans from pension plan

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

12. Quarterly Contribution Notice Requirement

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

13. Non-Discrimination Test

    By Guest Astro, September 18, 2006
    • 2 replies
    • 1.9k views
    • 
    • Blinky the 3-eyed Fish
    • September 18, 2006

14. Revised Annual Funding Notice

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

15. Plan Termination Calculation

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

16. plan termination

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

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

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

18. DB Plan Stats

    By Guest nsapper, February 11, 2004
    • 2 replies
    • 1.1k views
    • 
    • david rigby
    • February 19, 2004

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

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

20. 415 Limit and Lump Sum

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

21. PPA Restatement Deadlines

    By Pension RC, March 7, 2016
    • 2 replies
    • 2.9k views
    • 
    • GMK
    • March 7, 2016

22. Effect on Lump Sum Amount - New Mortality Table

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

23. Lump Sum Equivalent Benefits

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

24. Amendment language to freeze

    By Trekker, March 30, 2009
    • 2 replies
    • 1.7k views
    • 
    • Trekker
    • March 30, 2009

25. Election of Lump Sum after AFTAP increases

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

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

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

27. Multiple pension plans

    By richard, September 17, 1998
    • 2 replies
    • 3.3k views
    • 
    • Larry M
    • September 18, 1998

28. Life Expectancy

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

29. AFTAP/OFF CALENDAR YEAR

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

30. First Year Cash Balance Contribution

    By Penman2006, February 13, 2009
    • 2 replies
    • 993 views
    • 
    • Penman2006
    • February 14, 2009

31. 401(a)(26)

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

32. top heavy, 401a26, stuff like that

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

33. Would Someone Please Check?

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

34. 417(e) Rate

    By ERISA25, June 13, 2012
    • 2 replies
    • 1.4k views
    • 
    • david rigby
    • June 13, 2012

35. COLA above current 415 $ Limit

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

36. PVAB used for RMD

    By Cynchbeast, October 23, 2014
    • 2 replies
    • 1.6k views
    • 
    • Lou S.
    • October 23, 2014

37. Post-retirement incidental death benefit

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

38. 401(a)(26) with a twist

    By Guest BCMarch10, June 1, 2011
    • 2 replies
    • 1.1k views
    • 
    • Guest
    • June 1, 2011

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

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

40. Insurance In a Frozen DB Plan

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

41. Plan Termination

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

42. Changing EIN on Plan

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

43. partial plan termination???

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

44. Trigger for Lump Sum Payout Restriction

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

45. DB and DC contributions for Self- Employed

    By Guest Golden Girl, February 16, 2012
    • 2 replies
    • 1.3k views
    • 
    • SoCalActuary
    • February 22, 2012

46. In-kind Contribution

    By emmetttrudy, April 3, 2013
    • 2 replies
    • 1.4k views
    • 
    • emmetttrudy
    • April 16, 2013

47. Funding Deficiency and 5330

    By Doghouse, July 21, 2014   

    • deficiency 5330 excise
    • 2 replies
    • 1.1k views
    • 
    • Effen
    • July 22, 2014

48. Reversions Post-Tax Cut Jobs Act

    By ERISAAPPLE, July 23, 2018
    • 2 replies
    • 377 views
    • 
    • Mike Preston
    • July 23, 2018

49. Contributions to plan

    By Guest Chip, February 13, 2003
    • 2 replies
    • 946 views
    • 
    • Guest
    • February 14, 2003

50. partial distribution - distributable event

    By Guest astonewall, May 16, 2003
    • 2 replies
    • 1.3k views
    • 
    • david rigby
    • May 17, 2003