Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. 204(h) Notice under EGTRRA

   By Guest lisbetf, February 8, 2002
   • 2 replies
   • 1.6k views
   • 
   • Guest
   • February 19, 2002

2. Schedule F filer and DB contribution

   By Guest Rae, February 23, 2006
   • 2 replies
   • 1.7k views
   • 
   • Guest
   • February 27, 2006

3. Sole Prop with an insurance policy

   By SteveH, April 20, 2007
   • 2 replies
   • 1.5k views
   • 
   • Guest
   • April 25, 2007

4. Plan aggregation

   By Guest HRD, November 6, 2008
   • 2 replies
   • 947 views
   • 
   • tymesup
   • November 6, 2008

5. Sample 436 Amendment after already amended

   By 7806akp, December 1, 2011
   • 2 replies
   • 1.3k views
   • 
   • 7806akp
   • December 1, 2011

6. another combo test

   By thepensionmaven, August 14, 2019
   • 2 replies
   • 680 views
   • 
   • AndyH
   • August 15, 2019

7. actuarial equivalent of 415 limits

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

8. Schedule SB Average Retirement Age

   By Andy the Actuary, June 2, 2010
   • 2 replies
   • 3.6k views
   • 
   • Mike Preston
   • June 2, 2010

9. Actuarial Assumptions and Post-Retirement Age Increases

   By mal, November 11, 2013
   • 2 replies
   • 1.9k views
   • 
   • My 2 cents
   • November 12, 2013

10. Cash Balance Plan Question

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

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

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

12. EZ or SF?

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

13. 401(a)(9)-Rollovers to DB Plan

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

14. SIMPLE plan to qualified plan

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

15. Filing 5500 without 5330

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

16. Deemed Waiver & Voluntary Waiver

    By dmb, March 15, 2011
    • 2 replies
    • 1.6k views
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    • dmb
    • March 15, 2011

17. RMD from DB plan facing 436 restriction

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

18. Sale of over funded plan

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

19. SB deadline when under $250,000

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

20. Cash Balance Distibution post age 70 1/2

    By Guest helpUretire, July 24, 2009
    • 2 replies
    • 1.8k views
    • 
    • SoCalActuary
    • July 25, 2009

21. Cash Balance Plans: Changing requirements

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

22. 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

23. DB Plans and Marital Interest

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

24. Late DB contribution

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

25. Benefit for Employee rehired after Plan terminated

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

26. Amending 5500 and Schedule B

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

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

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

28. Cash-Balance Client Profile

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

29. PBGC NOIT required for offset participant?

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

30. 401(a)26 with Floor Offset Plan

    By Dougsbpc, November 28, 2020
    • 2 replies
    • 1.1k views
    • 
    • Calavera
    • November 30, 2020

31. Cycle 3 Update for terminating DB Plan

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

32. pre-contributions in valuation and AFTAP

    By Audrey, June 27, 2024
    • 2 replies
    • 1k views
    • 
    • Audrey
    • June 28, 2024

33. Freezing Benefit Accruals

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

34. "Snapshot" Testing and Coverage

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

35. FASB curtailment

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

36. FAS change of measurement date

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

37. Estimating individual annual cost in pension plan

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

38. older mortality tables

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

39. 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

40. Seeking actuarial help

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

41. Offset Cash Balance and PBGC Coverage

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

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

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

43. SAS 73 Report

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

44. Valuation and Compensation

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

45. Reasonable Funding Methods

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

46. Plan definition of compensation

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

47. Avg. Comp. Definition

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

48. cash balance plan funding method

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

49. End of year valuations

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

50. Late pension contribution consequences

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