Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. 415 limit - frozen plans

   By M_2015, December 23, 2023
   • 6 replies
   • 1.2k views
   • 
   • Audrey
   • May 20, 2024

2. Rollover into DB plan - Immediate annuity

   By Guest NJ-Center of the Universe, February 23, 2012
   • 4 replies
   • 1.2k views
   • 
   • david rigby
   • February 23, 2012

3. Underfunded Defined Benefit Plans

   By Ron Snyder, November 24, 2010
   • 5 replies
   • 1.2k views
   • 
   • AndyH
   • December 7, 2010

4. Death of nonhighly compensation employee

   By Egold, November 30, 2023
   • 11 replies
   • 1.2k views
   • 
   • Egold
   • December 1, 2023

5. Restructuring

   By JAY21, September 7, 2004
   • 1 reply
   • 1.2k views
   • 
   • AndyH
   • September 7, 2004

6. FASB - Expected Distributions In Expense

   By Andy the Actuary, November 1, 2011
   • 2 replies
   • 1.2k views
   • 
   • Andy the Actuary
   • November 1, 2011

7. Benefit Election Package -- Same Sex Marriage

   By Andy the Actuary, May 5, 2014
   • 12 replies
   • 1.2k views
   • 
   • gregmk
   • May 7, 2014

8. 204(h) Notice Required?

   By truphao, May 24, 2024
   • 8 replies
   • 1.2k views
   • 
   • Peter Gulia
   • May 28, 2024

9. Are DB plan assets rollable to a qualified plan?

   By Guest Why, November 30, 2004
   • 2 replies
   • 1.2k views
   • 
   • david rigby
   • December 1, 2004

10. Plan Termination & 436 restrictions

    By Dennis Povloski, October 7, 2009
    • 4 replies
    • 1.2k views
    • 
    • Dennis Povloski
    • October 8, 2009

11. Post Ret Accrual after LS

    By Guest penman, May 24, 2005
    • 3 replies
    • 1.2k views
    • 
    • Guest
    • May 24, 2005

12. DB Converstion to Money Purchase

    By Saiai, March 10, 2014   

    • pension
    • conversion
    • (and 1 more)

      Tagged with:

      • pension
      • conversion
      • money purchase multiemployer
    • 3 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • March 10, 2014

13. starting a new DB plan for a post 70.5er

    By himt4, October 25, 2006
    • 3 replies
    • 1.2k views
    • 
    • Effen
    • October 26, 2006

14. What is most we can contribute to plan in 2008?

    By tuni88, September 30, 2008
    • 8 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • October 2, 2008

15. Age for Lump Sum distributions

    By RLR, April 11, 2012
    • 2 replies
    • 1.2k views
    • 
    • John Feldt ERPA CPC QPA
    • April 12, 2012

16. Asset Averaging under ERA

    By Andy the Actuary, December 16, 2008
    • 3 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • December 17, 2008

17. DB 70.5 Minimum Distributions - 2006

    By zimbo, July 21, 2006
    • 0 replies
    • 1.2k views
    • 
    • zimbo
    • July 21, 2006

18. Recognition of Future Benefit Increases - Plan Not Described in 413(a)

    By Guest PensionNW, March 5, 2003
    • 8 replies
    • 1.2k views
    • 
    • Mike Preston
    • March 8, 2003

19. Elimination of Death Benefit in Pension Plan

    By Guest ircreader, August 8, 2003
    • 3 replies
    • 1.2k views
    • 
    • MGB
    • August 8, 2003

20. 417(e) alternate interpretation?

    By AndyH, December 28, 2007
    • 6 replies
    • 1.2k views
    • 
    • JAY21
    • December 28, 2007

21. Deemed Burn/AFTAP Issue

    By Manatee, March 7, 2019   

    • aftap
    • deemed burn
    • 3 replies
    • 1.2k views
    • 
    • Mike Preston
    • March 8, 2019

22. 415 prior plan

    By Guest csk, August 1, 2004
    • 4 replies
    • 1.2k views
    • 
    • AndyH
    • August 2, 2004

23. Datair DB Valuation Help

    By emmetttrudy, May 15, 2009
    • 2 replies
    • 1.2k views
    • 
    • SoCalActuary
    • May 18, 2009

24. Full Funding Limit in Year of Freeze

    By Guest mingblue, March 12, 2007
    • 1 reply
    • 1.2k views
    • 
    • david rigby
    • March 12, 2007

25. Change from 2007 EOY to 2008 BOY val.

    By Guest GMP, September 29, 2009
    • 8 replies
    • 1.2k views
    • 
    • AndyH
    • October 2, 2009

26. Credit Balance Issues

    By dmb, May 13, 2008
    • 3 replies
    • 1.2k views
    • 
    • Guest
    • May 15, 2008

27. Missing Participation Agreements and EPCRS

    By jim241, December 5, 2017   

    • epcrs
    • church plan
    • (and 5 more)

      Tagged with:

      • epcrs
      • church plan
      • defined benefit
      • participating employer
      • correction
      • vcp
      • scp
    • 2 replies
    • 1.2k views
    • 
    • jpod
    • December 5, 2017

28. Implications of catch-up contributions on the general test and on safe

    By JDuns, June 6, 2002
    • 0 replies
    • 1.2k views
    • 
    • JDuns
    • June 6, 2002

29. Deduction Timing

    By 12AX7, April 23, 2009
    • 3 replies
    • 1.2k views
    • 
    • Blinky the 3-eyed Fish
    • April 28, 2009

30. Defined Benefit plan formula options

    By Belgarath, March 7, 2014
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • March 11, 2014

31. File Schedule B?

    By Guest Bearlee, March 13, 2007
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • March 13, 2007

32. 415 Limit Determination - Cash Balance Plan with old DB Frozen Benefit

    By Rolf Trautmann, September 7, 2015
    • 0 replies
    • 1.2k views
    • 
    • Rolf Trautmann
    • September 7, 2015

33. Schedule SB Line 16

    By Pension RC, May 12, 2014
    • 1 reply
    • 1.2k views
    • 
    • My 2 cents
    • May 12, 2014

34. Lump Sum Window - Frozen Plan

    By ndj2377, September 18, 2015
    • 2 replies
    • 1.2k views
    • 
    • Effen
    • September 18, 2015

35. Vested lump sum calculations

    By FAPInJax, November 15, 2007
    • 2 replies
    • 1.2k views
    • 
    • tymesup
    • November 20, 2007

36. More PPA stupidity

    By Effen, September 23, 2011
    • 3 replies
    • 1.2k views
    • 
    • frizzyguy
    • September 26, 2011

37. Restrictions and Annuity Start Date

    By Andy the Actuary, May 18, 2010
    • 2 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • May 19, 2010

38. Control Group - maybe

    By jkdoll2, June 5, 2012
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • June 5, 2012

39. 5500 Filing Issue

    By Gary, June 19, 2006
    • 3 replies
    • 1.2k views
    • 
    • AndyH
    • June 20, 2006

40. shortfall amort base

    By Gary, April 14, 2011
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • April 14, 2011

41. Unit Credit (Past Service)

    By Andy the Actuary, February 4, 2008
    • 9 replies
    • 1.2k views
    • 
    • Mike Preston
    • February 5, 2008

42. PBGC filing error

    By Guest guppy, May 21, 2004
    • 1 reply
    • 1.2k views
    • 
    • Guest
    • May 24, 2004

43. Target Replacement Rates in DB Plans

    By Guest woodward618, February 2, 2004
    • 1 reply
    • 1.2k views
    • 
    • david rigby
    • February 2, 2004

44. Participant Notices

    By tuni88, October 4, 2007
    • 2 replies
    • 1.2k views
    • 
    • tymesup
    • October 5, 2007

45. Valuation date change - from eoy to boy

    By Howie Simon, July 6, 2020
    • 2 replies
    • 1.2k views
    • 
    • C. B. Zeller
    • July 7, 2020

46. Can a Plan compute the soc. sec. benefit (used for purposes of the off

    By Gary, November 5, 2001
    • 0 replies
    • 1.2k views
    • 
    • Gary
    • November 5, 2001

47. Disqualified Plan - HCE

    By MGOAdmin, April 25, 2014   

    • disqualified
    • cash balance
    • (and 1 more)

      Tagged with:

      • disqualified
      • cash balance
      • hce
    • 0 replies
    • 1.2k views
    • 
    • MGOAdmin
    • April 25, 2014

48. Assumed Retirement Age for participant beyond NRA

    By dmb, September 11, 2013
    • 4 replies
    • 1.2k views
    • 
    • Guest
    • September 11, 2013

49. 436 Participant Notice

    By Penman2006, September 30, 2009
    • 1 reply
    • 1.2k views
    • 
    • Effen
    • September 30, 2009

50. Aggregating Plans With Different Retirement Ages

    By Guest merlin, July 20, 2005
    • 0 replies
    • 1.2k views
    • 
    • Guest
    • July 20, 2005