Defined Benefit Plans, Including Cash Balance

7,171 topics in this forum

1. 415 lump sum question

   By Mister Met, June 29, 2013
   • 2 replies
   • 1.1k views
   • 
   • Calavera
   • July 1, 2013

2. Termination - waiving benefit

   By MGOAdmin, February 23, 2015   

   • termination
   • waiving
   • (and 2 more)

     Tagged with:

     • termination
     • waiving
     • benefit
     • underfunded
   • 2 replies
   • 1.4k views
   • 
   • Effen
   • February 23, 2015

3. Testing of Ineligible Employees

   By ConnieStorer, March 1, 2019
   • 2 replies
   • 619 views
   • 
   • ConnieStorer
   • March 4, 2019

4. AVA Method

   By david rigby, November 4, 2002
   • 2 replies
   • 1.2k views
   • 
   • david rigby
   • March 20, 2003

5. Combined DB/DC plan

   By Gary, July 23, 2008
   • 2 replies
   • 1.6k views
   • 
   • John Feldt ERPA CPC QPA
   • July 24, 2008

6. Applying Credit Balance to Quarterly Contr Requirements

   By dmb, June 25, 2009
   • 2 replies
   • 1.1k views
   • 
   • AndyH
   • June 25, 2009

7. small PBGC Plan under(over) Funded

   By Guest jmrodrig, April 6, 2010
   • 2 replies
   • 907 views
   • 
   • JAY21
   • April 6, 2010

8. Amendments

   By pgold, July 29, 2018
   • 2 replies
   • 551 views
   • 
   • pgold
   • July 30, 2018

9. 133% Accrual Rule

   By VeryOldMan, August 17, 2019   

   • retroactive amendment
   • 2 replies
   • 820 views
   • 
   • david rigby
   • August 20, 2019

10. "Unterminating" a Plan

    By Scott, December 1, 1998
    • 2 replies
    • 4.1k views
    • 
    • david rigby
    • December 3, 1998

11. Pre-Participation Service

    By ishi, March 24, 2003
    • 2 replies
    • 1.3k views
    • 
    • Everett Moreland
    • March 26, 2003

12. Sources of internet Mast documents / Personal guarantee of Bus contribution.

    By Guest ApolloBed, January 19, 2005
    • 2 replies
    • 1.1k views
    • 
    • SoCalActuary
    • January 19, 2005

13. Contingent 204(h) Notice

    By Guest kmvr, June 26, 2006
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • June 26, 2006

14. Deemed Burn and SB Reporting

    By Guest Jcarolan, May 4, 2012
    • 2 replies
    • 1k views
    • 
    • Mike Preston
    • May 6, 2012

15. 2020 JBEA Renewal

    By Hojo, January 23, 2020
    • 2 replies
    • 780 views
    • 
    • Hojo
    • January 23, 2020

16. IRS Mortality Table

    By Gary, December 1, 1998
    • 2 replies
    • 3.3k views
    • 
    • david rigby
    • December 3, 1998

17. Relative value postponed for QPSA?

    By Guest beckys, July 1, 2004
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • July 2, 2004

18. IRS 412(i) Audits

    By Just Me, April 25, 2007
    • 2 replies
    • 1.5k views
    • 
    • AndyH
    • April 26, 2007

19. Calculating Involuntary Cash Out

    By Guest jfreeborn, January 13, 2012
    • 2 replies
    • 1.1k views
    • 
    • Guest
    • January 13, 2012

20. Amending Crediting Rate

    By MGOAdmin, February 24, 2015   

    • amend
    • crediting rate
    • (and 1 more)

      Tagged with:

      • amend
      • crediting rate
      • interest
    • 2 replies
    • 1.2k views
    • 
    • Effen
    • February 24, 2015

21. DB/DC Aggregate Testing

    By JRN, September 22, 2007
    • 2 replies
    • 1.6k views
    • 
    • JRN
    • September 24, 2007

22. 415 Limits

    By Gary, June 26, 2008
    • 2 replies
    • 1.5k views
    • 
    • Gary
    • June 26, 2008

23. Retroactive Amendment and CARES SECURE act

    By HC2020, March 10, 2021
    • 2 replies
    • 899 views
    • 
    • CuseFan
    • March 10, 2021

24. Lump sum distribution to a deferred vested participant

    By Guest, March 10, 2000
    • 2 replies
    • 3.8k views
    • 
    • david rigby
    • March 10, 2000

25. Social Security Level Income Option Calculation Question

    By Guest Paula F, January 23, 2002
    • 2 replies
    • 7.5k views
    • 
    • Guest
    • January 24, 2002

26. Floor Offset Plan

    By Dougsbpc, February 17, 2003
    • 2 replies
    • 1.6k views
    • 
    • Blinky the 3-eyed Fish
    • February 18, 2003

27. DB Pension Late Calculation

    By JL, August 19, 2019
    • 2 replies
    • 677 views
    • 
    • david rigby
    • August 19, 2019

28. DB for S Corp while working for another physician

    By thepensionmaven, March 12, 2020
    • 2 replies
    • 694 views
    • 
    • thepensionmaven
    • March 12, 2020

29. Reasonable Actuarial Assumptions

    By Guest Edward McElroy, December 9, 1998
    • 2 replies
    • 2.5k views
    • 
    • Lorraine Dorsa
    • December 10, 1998

30. Merging an underfunded DB Plan.

    By Guest, November 28, 2000
    • 2 replies
    • 1.6k views
    • 
    • Kirk Maldonado
    • November 29, 2000

31. Doctor with separate Schedule C income

    By drakecohen, June 20, 2019
    • 2 replies
    • 700 views
    • 
    • CuseFan
    • June 20, 2019

32. post 65 accruals

    By Guest Amy Erlbacher Anderson, March 10, 2000
    • 2 replies
    • 1.6k views
    • 
    • david rigby
    • March 11, 2000

33. Short PY & Min/Max contributions?

    By flosfur, August 21, 2008
    • 2 replies
    • 1.2k views
    • 
    • flosfur
    • September 3, 2008

34. IRC 436 Frozen Plan

    By Andy the Actuary, November 10, 2008
    • 2 replies
    • 1.7k views
    • 
    • Andy the Actuary
    • November 10, 2008

35. "1.0 rule" -- effect of QDRO

    By Guest John Nelson, December 10, 1998
    • 2 replies
    • 2.2k views
    • 
    • Guest
    • December 11, 1998

36. frozen plan excludable participant in NDT

    By Audrey, July 2, 2024
    • 2 replies
    • 547 views
    • 
    • Audrey
    • July 2, 2024

37. Paid pension for 28 years - then died. Widow denied any benefits (th

    By Guest Kathy Weber, November 5, 2000
    • 2 replies
    • 1.4k views
    • 
    • david rigby
    • November 7, 2000

38. Question re: failed QDRO

    By Guest Wren, December 18, 2010
    • 2 replies
    • 1.3k views
    • 
    • eeyore
    • December 22, 2010

39. Lump sum payments after conversion to cash balance plan

    By Guest nicktaldone, March 15, 2000
    • 2 replies
    • 1.4k views
    • 
    • Alonzo
    • March 15, 2000

40. Funding Method change year two

    By SoCalActuary, June 26, 2006
    • 2 replies
    • 1.4k views
    • 
    • david rigby
    • June 27, 2006

41. PBGC rates

    By Gary, December 12, 1998
    • 2 replies
    • 2k views
    • 
    • david rigby
    • December 14, 1998

42. Benefit Value for divorce settlement

    By dmb, July 1, 2005
    • 2 replies
    • 1.3k views
    • 
    • QDROphile
    • July 9, 2005

43. DB Formula by person - HCE Only Plan

    By slburnett, February 22, 2017   

    • defined benefit
    • formula
    • (and 2 more)

      Tagged with:

      • defined benefit
      • formula
      • hce
      • nondiscrimination
    • 2 replies
    • 916 views
    • 
    • AndyH
    • July 20, 2017

44. 5500 line 6c - PBGC coverage

    By dan.jock, July 31, 2018
    • 2 replies
    • 734 views
    • 
    • Kristina
    • July 31, 2018

45. back up calculations

    By SSRRS, November 7, 2018
    • 2 replies
    • 618 views
    • 
    • SSRRS
    • November 7, 2018

46. Final 411(d)(6) Regs Permit Elimination of Benefit Forms Satisfying QJ

    By Guest SCUDDESLER, September 11, 2000
    • 2 replies
    • 2k views
    • 
    • david rigby
    • September 12, 2000

47. Replacement Plan

    By john garigliano, May 30, 2025
    • 2 replies
    • 1.7k views
    • 
    • david rigby
    • May 30, 2025

48. PPA 06 Higher Minimum Funding Req.

    By JAY21, October 23, 2007
    • 2 replies
    • 1.1k views
    • 
    • John Feldt ERPA CPC QPA
    • October 23, 2007

49. Life Settlement in a DB Plan

    By Dennis Povloski, May 28, 2008
    • 2 replies
    • 1.4k views
    • 
    • Ron Snyder
    • May 30, 2008

50. Mortality Table Election

    By Andy the Actuary, April 2, 2009
    • 2 replies
    • 979 views
    • 
    • Andy the Actuary
    • April 2, 2009