Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. actuarial equivalent of 415 limits

   By Guest tomc, April 25, 2008
   • 2 replies
   • 1.4k views
   • 
   • SoCalActuary
   • April 25, 2008

2. Schedule SB Average Retirement Age

   By Andy the Actuary, June 2, 2010
   • 2 replies
   • 3.5k views
   • 
   • Mike Preston
   • June 2, 2010

3. Actuarial Assumptions and Post-Retirement Age Increases

   By mal, November 11, 2013
   • 2 replies
   • 1.8k views
   • 
   • My 2 cents
   • November 12, 2013

4. Cash Balance Plan Question

   By Dougsbpc, December 28, 2018
   • 2 replies
   • 942 views
   • 
   • C. B. Zeller
   • December 28, 2018

5. Pension calculation for lump sum rollover is 40+% less than it was 18

   By Guest dpeverhart, February 5, 2000
   • 2 replies
   • 2.6k views
   • 
   • Guest
   • February 7, 2000

6. EZ or SF?

   By truphao, August 29, 2024
   • 2 replies
   • 468 views
   • 
   • truphao
   • August 29, 2024

7. 401(a)(9)-Rollovers to DB Plan

   By JAY21, December 22, 2004
   • 2 replies
   • 1k views
   • 
   • mbozek
   • December 23, 2004

8. SIMPLE plan to qualified plan

   By Gary, December 9, 2009
   • 2 replies
   • 1k views
   • 
   • Bird
   • December 10, 2009

9. Filing 5500 without 5330

   By Guest GMP, September 20, 2007
   • 2 replies
   • 1.4k views
   • 
   • david rigby
   • September 20, 2007

10. Deemed Waiver & Voluntary Waiver

    By dmb, March 15, 2011
    • 2 replies
    • 1.5k views
    • 
    • dmb
    • March 15, 2011

11. RMD from DB plan facing 436 restriction

    By dmb, May 5, 2011
    • 2 replies
    • 1.1k views
    • 
    • AndyH
    • May 5, 2011

12. Sale of over funded plan

    By rcline46, September 12, 2012
    • 2 replies
    • 1.5k views
    • 
    • SoCalActuary
    • September 12, 2012

13. SB deadline when under $250,000

    By Bri, September 29, 2020
    • 2 replies
    • 538 views
    • 
    • david rigby
    • September 30, 2020

14. Cash Balance Distibution post age 70 1/2

    By Guest helpUretire, July 24, 2009
    • 2 replies
    • 1.7k views
    • 
    • SoCalActuary
    • July 25, 2009

15. Cash Balance Plans: Changing requirements

    By Guest Rachel Hamilton, March 9, 2010
    • 2 replies
    • 905 views
    • 
    • david rigby
    • March 9, 2010

16. Pooling of sick leave credit for use by other plan participants

    By EGB, June 5, 2001
    • 2 replies
    • 1.5k views
    • 
    • Larry M
    • June 7, 2001

17. DB Plans and Marital Interest

    By Guest zoom d, February 21, 2002
    • 2 replies
    • 1.4k views
    • 
    • mbozek
    • February 21, 2002

18. Late DB contribution

    By Guest CAM223, January 16, 2003
    • 2 replies
    • 1.3k views
    • 
    • MGB
    • January 17, 2003

19. Benefit for Employee rehired after Plan terminated

    By Guest Mike Spickard, August 13, 2004
    • 2 replies
    • 1.6k views
    • 
    • Guest
    • August 13, 2004

20. Amending 5500 and Schedule B

    By Andy the Actuary, December 26, 2008
    • 2 replies
    • 1.6k views
    • 
    • Andy the Actuary
    • December 27, 2008

21. Short Plan year- full accrual/average comp.

    By Guest sueczer, February 17, 2011
    • 2 replies
    • 1.5k views
    • 
    • ScottR
    • April 16, 2011

22. Cash-Balance Client Profile

    By JAY21, December 3, 2004
    • 2 replies
    • 1k views
    • 
    • mbozek
    • December 6, 2004

23. PBGC NOIT required for offset participant?

    By jane murray, October 30, 2017
    • 2 replies
    • 807 views
    • 
    • mstick
    • November 2, 2017

24. 401(a)26 with Floor Offset Plan

    By Dougsbpc, November 28, 2020
    • 2 replies
    • 1k views
    • 
    • Calavera
    • November 30, 2020

25. Cycle 3 Update for terminating DB Plan

    By Barbara, June 22, 2023
    • 2 replies
    • 898 views
    • 
    • pensionreview
    • June 26, 2023

26. pre-contributions in valuation and AFTAP

    By Audrey, June 27, 2024
    • 2 replies
    • 960 views
    • 
    • Audrey
    • June 28, 2024

27. Freezing Benefit Accruals

    By DTH, June 27, 2003
    • 2 replies
    • 1.6k views
    • 
    • Blinky the 3-eyed Fish
    • July 9, 2003

28. "Snapshot" Testing and Coverage

    By LIBOR, October 20, 2004
    • 2 replies
    • 2.6k views
    • 
    • david rigby
    • October 20, 2004

29. FASB curtailment

    By FAPInJax, December 3, 2004
    • 2 replies
    • 2.6k views
    • 
    • Guest
    • December 3, 2004

30. FAS change of measurement date

    By Guest saeissler, December 2, 2005
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • December 5, 2005

31. Estimating individual annual cost in pension plan

    By TPApril, November 12, 2013
    • 2 replies
    • 1.1k views
    • 
    • TPApril
    • November 12, 2013

32. older mortality tables

    By jeanh, August 15, 2019
    • 2 replies
    • 493 views
    • 
    • jeanh
    • August 16, 2019

33. Lump sum due under cash balance plan - would it be greater of the acco

    By Gary, July 18, 2000
    • 2 replies
    • 1.4k views
    • 
    • Guest
    • July 18, 2000

34. Seeking actuarial help

    By ScottR, November 7, 2008
    • 2 replies
    • 1.2k views
    • 
    • Mike Preston
    • November 12, 2008

35. Offset Cash Balance and PBGC Coverage

    By Guest RMcCord, April 5, 2010
    • 2 replies
    • 1.1k views
    • 
    • tymesup
    • April 5, 2010

36. Terminating a PBGC-covered 412(i) Plan

    By Guest Carol the Writer, July 28, 2006
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • July 28, 2006

37. SAS 73 Report

    By §#$%!, April 23, 2007
    • 2 replies
    • 2.8k views
    • 
    • §#$%!
    • April 23, 2007

38. Valuation and Compensation

    By retbenser, June 28, 2010
    • 2 replies
    • 1.1k views
    • 
    • SoCalActuary
    • June 28, 2010

39. Reasonable Funding Methods

    By Guest Ken Houck, February 22, 2000
    • 2 replies
    • 1.4k views
    • 
    • Guest
    • February 25, 2000

40. Plan definition of compensation

    By Gary, August 8, 2001
    • 2 replies
    • 1.7k views
    • 
    • Guest
    • August 9, 2001

41. Avg. Comp. Definition

    By Young Curmudgeon, January 29, 2008
    • 2 replies
    • 1.2k views
    • 
    • david rigby
    • January 29, 2008

42. cash balance plan funding method

    By Guest mrsactuary, May 24, 2008
    • 2 replies
    • 1.1k views
    • 
    • Blinky the 3-eyed Fish
    • May 28, 2008

43. End of year valuations

    By jkdoll2, September 17, 2008
    • 2 replies
    • 1k views
    • 
    • tymesup
    • September 18, 2008

44. Late pension contribution consequences

    By tuni88, July 27, 2010
    • 2 replies
    • 1.4k views
    • 
    • Effen
    • July 27, 2010

45. QDRO Distribution to Ex-spouse: Partial Lump Sum - Cash & Rollover

    By AdKu, April 9, 2018   

    • qdro distribution to ex-spouse: partial lump sum - cash & rollover
    • 2 replies
    • 1.1k views
    • 
    • Larry Starr
    • April 9, 2018

46. Top Heavy

    By Egold, March 11, 2020
    • 2 replies
    • 868 views
    • 
    • CuseFan
    • March 11, 2020

47. Rounding of MAP-21 segment rates

    By dmb, April 11, 2014
    • 2 replies
    • 1.1k views
    • 
    • My 2 cents
    • April 11, 2014

48. Paid out in mid year

    By SSRRS, November 22, 2019
    • 2 replies
    • 524 views
    • 
    • SSRRS
    • November 25, 2019

49. Disability Incidence Table

    By Guest Texas_Acty, March 22, 2006
    • 2 replies
    • 2.2k views
    • 
    • Guest
    • March 23, 2006

50. PBGC Audit

    By Guest ccl, November 7, 2008
    • 2 replies
    • 1k views
    • 
    • tymesup
    • November 7, 2008