Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Iterest Rate Selection under IRC 430

   By Andy the Actuary, March 9, 2008
   • 2 replies
   • 1.3k views
   • 
   • Andy the Actuary
   • March 10, 2008

2. Is there a website for you to search for other individual designed plan?

   By Sarah73, January 27, 2022
   • 7 replies
   • 1.3k views
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   • CuseFan
   • January 28, 2022

3. Actuarial Services

   By Guest 401der, September 16, 2004
   • 5 replies
   • 1.3k views
   • 
   • SoCalActuary
   • September 16, 2004

4. Coverage (410(b)) Testing

   By LIBOR, January 13, 2003
   • 0 replies
   • 1.3k views
   • 
   • LIBOR
   • January 13, 2003

5. FASB 87 (balancing equation)

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

6. Non Safe Harbor Plan and Gateway

   By emmetttrudy, November 16, 2010
   • 5 replies
   • 1.3k views
   • 
   • AndyH
   • November 19, 2010

7. demutualization, Trust assets & funding standards

   By Guest Keith N, June 13, 2002
   • 1 reply
   • 1.3k views
   • 
   • Blinky the 3-eyed Fish
   • June 13, 2002

8. Change in asset valuation method

   By dmb, February 2, 2016
   • 6 replies
   • 1.3k views
   • 
   • david rigby
   • February 3, 2016

9. Unreduced early at termination to avoid over-funding

   By dan.jock, November 17, 2016
   • 10 replies
   • 1.3k views
   • 
   • Calavera
   • November 23, 2016

10. valuation date - short CB plan year for termination

    By Bri, June 2, 2021
    • 4 replies
    • 1.3k views
    • 
    • Calavera
    • June 3, 2021

11. IRS Notice 2015-49, plan termination

    By Belgarath, October 5, 2016
    • 3 replies
    • 1.3k views
    • 
    • Effen
    • October 8, 2016

12. Quarterly Contributions After Short Plan Year

    By Andy the Actuary, October 8, 2011
    • 1 reply
    • 1.3k views
    • 
    • Guest
    • October 10, 2011

13. Minimum Distributions

    By Guest Gumby, November 28, 2005
    • 1 reply
    • 1.3k views
    • 
    • Mike Preston
    • November 29, 2005

14. Notice for Participants Ineligibility

    By Guest wwest, February 11, 2000
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • February 11, 2000

15. Top heavy minimum benefits

    By FAPInJax, July 23, 2003
    • 2 replies
    • 1.3k views
    • 
    • Blinky the 3-eyed Fish
    • July 25, 2003

16. Compulsory Annuitization of Annuity Account Balance Funded Solely By T

    By jlf, May 31, 2000
    • 0 replies
    • 1.3k views
    • 
    • jlf
    • May 31, 2000

17. Delayed effective date of regs.

    By Guest GMP, January 31, 2008
    • 4 replies
    • 1.3k views
    • 
    • JAY21
    • February 4, 2008

18. "Unofficial" Estimates of DB Benefits

    By Guest DBS1, November 17, 2008
    • 6 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • November 18, 2008

19. Payout restrictions

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

20. Beneficiary under 404(a)(7)

    By Guest pension222, August 27, 2003
    • 8 replies
    • 1.3k views
    • 
    • Guest
    • August 28, 2003

21. Sole Prop Average Comp

    By DBnme, March 3, 2022
    • 9 replies
    • 1.3k views
    • 
    • Nate S
    • March 21, 2022

22. PBGC premiums in the context of a mid-year spinoff

    By gle318612, September 26, 2011
    • 0 replies
    • 1.3k views
    • 
    • gle318612
    • September 26, 2011

23. DB funding deadline

    By Guest Rae, August 1, 2003
    • 2 replies
    • 1.3k views
    • 
    • flosfur
    • August 8, 2003

24. Disqualified Plan

    By Gary, January 22, 2008
    • 1 reply
    • 1.3k views
    • 
    • Andy the Actuary
    • January 22, 2008

25. Move existing Whole Life into new DB Plan

    By CTipper, October 17, 2007
    • 5 replies
    • 1.3k views
    • 
    • tymesup
    • October 17, 2007

26. Final regs under 417(a)(3)

    By Belgarath, March 24, 2006
    • 0 replies
    • 1.3k views
    • 
    • Belgarath
    • March 24, 2006

27. Post Ret Accrual after LS

    By Guest penman, May 24, 2005
    • 3 replies
    • 1.3k views
    • 
    • Guest
    • May 24, 2005

28. Frozen Plan, increasing benefits

    By abanky, April 8, 2011
    • 7 replies
    • 1.3k views
    • 
    • AndyH
    • April 11, 2011

29. PBGC Coverage

    By emmetttrudy, March 18, 2010
    • 2 replies
    • 1.3k views
    • 
    • david rigby
    • March 18, 2010

30. Reporting under trust tax id vs. corporate tax id

    By Guest sparkl80, June 20, 2005
    • 1 reply
    • 1.3k views
    • 
    • WDIK
    • June 20, 2005

31. Can The Plan Administrator Rely on Employee's Information?

    By Guest hhacker, January 19, 2000
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • January 19, 2000

32. participant count for deficit reduction contribution

    By Guest jbbangell, November 10, 2004
    • 1 reply
    • 1.3k views
    • 
    • Blinky the 3-eyed Fish
    • November 11, 2004

33. AFTAP & Deemed Burn Timing

    By JBones, September 29, 2010
    • 3 replies
    • 1.3k views
    • 
    • JBones
    • October 4, 2010

34. Service Crediting Provision as Protected Benefit?

    By BTG, July 31, 2007
    • 3 replies
    • 1.3k views
    • 
    • SoCalActuary
    • August 1, 2007

35. Determination Letter Deadline

    By Guest RW, August 30, 2000
    • 1 reply
    • 1.3k views
    • 
    • M R Bernardin
    • August 31, 2000

36. Anyone know of checklist for required elements of distribution packet?

    By mal, November 8, 2004
    • 3 replies
    • 1.3k views
    • 
    • david rigby
    • November 11, 2004

37. 5500 Filing Issue

    By Gary, June 19, 2006
    • 3 replies
    • 1.3k views
    • 
    • AndyH
    • June 20, 2006

38. Normalization of benefits for nondiscrimination

    By FAPInJax, July 2, 2008
    • 3 replies
    • 1.3k views
    • 
    • Blinky the 3-eyed Fish
    • July 2, 2008

39. Cash Balance EOY Valn and First Plan Year

    By rew, July 22, 2015
    • 3 replies
    • 1.3k views
    • 
    • Hojo
    • July 22, 2015

40. Projected unit credit funding using only 10 years to fund

    By Guest saeissler, October 4, 2005
    • 2 replies
    • 1.3k views
    • 
    • David MacLennan
    • October 4, 2005

41. Where can I find Revenue Procedures online?

    By Guest smstls, February 5, 2005
    • 1 reply
    • 1.3k views
    • 
    • david rigby
    • February 5, 2005

42. New DB Plan; Old 5500 Problems

    By JAY21, April 27, 2007
    • 4 replies
    • 1.3k views
    • 
    • Effen
    • April 30, 2007

43. Senator Daniel Patrick Moynihan's op ed article in NY Times of May 30,

    By jlf, June 7, 2000
    • 0 replies
    • 1.3k views
    • 
    • jlf
    • June 7, 2000

44. Benefit Accrual-TNC issues

    By VeryOldMan, December 11, 2019   

    • nc allocation-benefit accrual
    • 9 replies
    • 1.3k views
    • 
    • VeryOldMan
    • December 15, 2019

45. IRS Final 430 regs

    By My 2 cents, September 8, 2015   

    • Quarterly contribution rules
    • 0 replies
    • 1.3k views
    • 
    • My 2 cents
    • September 8, 2015

46. 412i plans - Overfunding

    By Gary, May 9, 2007
    • 2 replies
    • 1.3k views
    • 
    • AndyH
    • May 9, 2007

47. Vesting with new plan (have another plan)

    By Dinosaur, May 31, 2011
    • 5 replies
    • 1.3k views
    • 
    • SoCalActuary
    • May 31, 2011

48. Leased employee covered by leasing orginizations DB plan.

    By Guest Larry McNamara, February 16, 2000
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • February 16, 2000

49. Top Heavy Minimum in Frozen Plan

    By Dougsbpc, May 27, 2009
    • 1 reply
    • 1.3k views
    • 
    • AndyH
    • May 27, 2009

50. Deemed reduction in funding balances - 436(f)(3)

    By carrots, August 21, 2009
    • 1 reply
    • 1.3k views
    • 
    • Blinky the 3-eyed Fish
    • August 21, 2009