Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Full Funding Limit in Year of Freeze

   By Guest mingblue, March 12, 2007
   • 1 reply
   • 1.3k views
   • 
   • david rigby
   • March 12, 2007

2. PBGC filing error

   By Guest guppy, May 21, 2004
   • 1 reply
   • 1.3k views
   • 
   • Guest
   • May 24, 2004

3. Traditional DB Plan Doing Lump Sum - Simplified Alternate Payee ID Process

   By rocknrolls2, October 21, 2014
   • 3 replies
   • 1.3k views
   • 
   • david rigby
   • October 21, 2014

4. Elimination of Death Benefit in Pension Plan

   By Guest ircreader, August 8, 2003
   • 3 replies
   • 1.3k views
   • 
   • MGB
   • August 8, 2003

5. Multiple DB plans

   By retbenser, July 2, 2010
   • 4 replies
   • 1.3k views
   • 
   • retbenser
   • July 3, 2010

6. DB 70.5 Minimum Distributions - 2006

   By zimbo, July 21, 2006
   • 0 replies
   • 1.3k views
   • 
   • zimbo
   • July 21, 2006

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

   By Guest PensionNW, March 5, 2003
   • 8 replies
   • 1.3k views
   • 
   • Mike Preston
   • March 8, 2003

8. 417(e) alternate interpretation?

   By AndyH, December 28, 2007
   • 6 replies
   • 1.3k views
   • 
   • JAY21
   • December 28, 2007

9. Disqualified Plan - HCE

   By MGOAdmin, April 25, 2014   

   • disqualified
   • cash balance
   • (and 1 more)

     Tagged with:

     • disqualified
     • cash balance
     • hce
   • 0 replies
   • 1.3k views
   • 
   • MGOAdmin
   • April 25, 2014

10. Social Security Supplements

    By IRC401, September 12, 2002
    • 2 replies
    • 1.3k views
    • 
    • IRC401
    • September 12, 2002

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

    By tuni88, September 30, 2008
    • 8 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • October 2, 2008

12. Restrictions and Annuity Start Date

    By Andy the Actuary, May 18, 2010
    • 2 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • May 19, 2010

13. Unit Credit (Past Service)

    By Andy the Actuary, February 4, 2008
    • 9 replies
    • 1.3k views
    • 
    • Mike Preston
    • February 5, 2008

14. Halting pension payments

    By dmwe, December 21, 2010
    • 4 replies
    • 1.3k views
    • 
    • dmwe
    • December 22, 2010

15. File Schedule B?

    By Guest Bearlee, March 13, 2007
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • March 13, 2007

16. Market Based Cash Balance investment credits

    By AndyH, March 27, 2014
    • 1 reply
    • 1.3k views
    • 
    • John Feldt ERPA CPC QPA
    • March 27, 2014

17. shortfall amort base

    By Gary, April 14, 2011
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • April 14, 2011

18. Is a lump sum distribution to a NHCE subject to recapture if plan terminates? Also, what are the current PBGC guaranteed early retirement monthly maximums?

    By Guest Carol the Writer, November 16, 2004
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • November 16, 2004

19. 415 Limit Determination - Cash Balance Plan with old DB Frozen Benefit

    By Rolf Trautmann, September 7, 2015
    • 0 replies
    • 1.3k views
    • 
    • Rolf Trautmann
    • September 7, 2015

20. Schedule SB Line 16

    By Pension RC, May 12, 2014
    • 1 reply
    • 1.3k views
    • 
    • My 2 cents
    • May 12, 2014

21. 436 Participant Notice

    By Penman2006, September 30, 2009
    • 1 reply
    • 1.3k views
    • 
    • Effen
    • September 30, 2009

22. PBGC coverage for a non profit

    By Guest Nineteen, February 24, 2004
    • 1 reply
    • 1.3k views
    • 
    • david rigby
    • February 24, 2004

23. Control Group - maybe

    By jkdoll2, June 5, 2012
    • 3 replies
    • 1.3k views
    • 
    • david rigby
    • June 5, 2012

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

    By JDuns, June 6, 2002
    • 0 replies
    • 1.3k views
    • 
    • JDuns
    • June 6, 2002

25. Deduction Timing

    By 12AX7, April 23, 2009
    • 3 replies
    • 1.3k views
    • 
    • Blinky the 3-eyed Fish
    • April 28, 2009

26. Annual Funding Notice - terminated plan

    By Dinosaur, June 26, 2009
    • 1 reply
    • 1.3k views
    • 
    • Andy the Actuary
    • June 26, 2009

27. Target Replacement Rates in DB Plans

    By Guest woodward618, February 2, 2004
    • 1 reply
    • 1.3k views
    • 
    • david rigby
    • February 2, 2004

28. Participant Notices

    By tuni88, October 4, 2007
    • 2 replies
    • 1.3k views
    • 
    • tymesup
    • October 5, 2007

29. Credit Balance Issues

    By dmb, May 13, 2008
    • 3 replies
    • 1.3k views
    • 
    • Guest
    • May 15, 2008

30. Lump Sum Window - Frozen Plan

    By ndj2377, September 18, 2015
    • 2 replies
    • 1.3k views
    • 
    • Effen
    • September 18, 2015

31. New law limitations applied to FYE 6/30/01

    By Guest sam w, June 22, 2001
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • June 22, 2001

32. Interest Rates for Cash Balance Plan

    By metsfan026, January 24, 2023
    • 11 replies
    • 1.3k views
    • 
    • metsfan026
    • January 25, 2023

33. Terminated Participant beyond Normal Retirement Age

    By YankeeFan, April 11, 2013
    • 2 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • April 11, 2013

34. Offset Plans

    By Gary, June 4, 2008
    • 3 replies
    • 1.3k views
    • 
    • Gary
    • June 5, 2008

35. Funding Deficiency?

    By Gary, May 19, 2005
    • 4 replies
    • 1.3k views
    • 
    • david rigby
    • May 19, 2005

36. One man Plan

    By Guest jfreeborn, December 8, 2010
    • 4 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • December 8, 2010

37. Electing Full Yield Curve

    By dmb, November 13, 2008
    • 3 replies
    • 1.3k views
    • 
    • dmb
    • November 17, 2008

38. Assumed Retirement Age for participant beyond NRA

    By dmb, September 11, 2013
    • 4 replies
    • 1.3k views
    • 
    • Guest
    • September 11, 2013

39. Vested lump sum calculations

    By FAPInJax, November 15, 2007
    • 2 replies
    • 1.3k views
    • 
    • tymesup
    • November 20, 2007

40. Short term military leave and USERRA

    By Guest forum4, April 14, 2005
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • April 14, 2005

41. Aggregating Plans With Different Retirement Ages

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

42. Lump Sum Distribution and IRS-Prescribed Assumptions

    By Pension RC, December 24, 2013
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • December 31, 2013

43. 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

44. General Test Required ?

    By LIBOR, February 26, 2003
    • 8 replies
    • 1.2k views
    • 
    • Guest
    • February 27, 2003

45. Trustee decisions final & binding

    By Guest sidalee1, January 25, 2006
    • 4 replies
    • 1.2k views
    • 
    • Effen
    • January 26, 2006

46. Need Clarification on Benefit Formula

    By Guest Heather_PA, December 10, 2012
    • 5 replies
    • 1.2k views
    • 
    • SoCalActuary
    • December 10, 2012

47. Changes to note for 2007 valuations

    By mwyatt, January 11, 2007
    • 3 replies
    • 1.2k views
    • 
    • SoCalActuary
    • January 12, 2007

48. 3rd segment rate for averaging assets

    By My 2 cents, August 21, 2013   

    • What are people doing?
    • 4 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • August 22, 2013

49. Spousal Consent for Early Retirement Window Benefits

    By Guest BRich, May 29, 2007
    • 1 reply
    • 1.2k views
    • 
    • masteff
    • May 30, 2007

50. 415 Limitations

    By Guest Scott0609, May 5, 2008
    • 1 reply
    • 1.2k views
    • 
    • eeyore
    • May 5, 2008