Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Amendments

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

2. 133% Accrual Rule

   By VeryOldMan, August 17, 2019   

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

3. "Unterminating" a Plan

   By Scott, December 1, 1998
   • 2 replies
   • 4k views
   • 
   • david rigby
   • December 3, 1998

4. Pre-Participation Service

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

5. 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

6. Contingent 204(h) Notice

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

7. Deemed Burn and SB Reporting

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

8. 2020 JBEA Renewal

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

9. IRS Mortality Table

   By Gary, December 1, 1998
   • 2 replies
   • 3.2k views
   • 
   • david rigby
   • December 3, 1998

10. Relative value postponed for QPSA?

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

11. IRS 412(i) Audits

    By Just Me, April 25, 2007
    • 2 replies
    • 1.4k views
    • 
    • AndyH
    • April 26, 2007

12. Calculating Involuntary Cash Out

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

13. 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

14. DB/DC Aggregate Testing

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

15. 415 Limits

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

16. Retroactive Amendment and CARES SECURE act

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

17. Lump sum distribution to a deferred vested participant

    By Guest, March 10, 2000
    • 2 replies
    • 3.7k views
    • 
    • david rigby
    • March 10, 2000

18. Social Security Level Income Option Calculation Question

    By Guest Paula F, January 23, 2002
    • 2 replies
    • 7.4k views
    • 
    • Guest
    • January 24, 2002

19. Floor Offset Plan

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

20. DB Pension Late Calculation

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

21. DB for S Corp while working for another physician

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

22. Reasonable Actuarial Assumptions

    By Guest Edward McElroy, December 9, 1998
    • 2 replies
    • 2.4k views
    • 
    • Lorraine Dorsa
    • December 10, 1998

23. Merging an underfunded DB Plan.

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

24. Doctor with separate Schedule C income

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

25. post 65 accruals

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

26. Short PY & Min/Max contributions?

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

27. IRC 436 Frozen Plan

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

28. "1.0 rule" -- effect of QDRO

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

29. frozen plan excludable participant in NDT

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

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

    By Guest Kathy Weber, November 5, 2000
    • 2 replies
    • 1.3k views
    • 
    • david rigby
    • November 7, 2000

31. Question re: failed QDRO

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

32. Lump sum payments after conversion to cash balance plan

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

33. Funding Method change year two

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

34. PBGC rates

    By Gary, December 12, 1998
    • 2 replies
    • 1.9k views
    • 
    • david rigby
    • December 14, 1998

35. Benefit Value for divorce settlement

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

36. 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
    • 893 views
    • 
    • AndyH
    • July 20, 2017

37. 5500 line 6c - PBGC coverage

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

38. back up calculations

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

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

    By Guest SCUDDESLER, September 11, 2000
    • 2 replies
    • 1.9k views
    • 
    • david rigby
    • September 12, 2000

40. Replacement Plan

    By john garigliano, May 30
    • 2 replies
    • 1.6k views
    • 
    • david rigby
    • May 30

41. PPA 06 Higher Minimum Funding Req.

    By JAY21, October 23, 2007
    • 2 replies
    • 1k views
    • 
    • John Feldt ERPA CPC QPA
    • October 23, 2007

42. Life Settlement in a DB Plan

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

43. Mortality Table Election

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

44. shortfall amort base

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

45. statutory amendments

    By Gary, March 29, 2012
    • 2 replies
    • 1.1k views
    • 
    • Gary
    • March 29, 2012

46. Contributory DB Plan

    By JAY21, January 17, 2013   

    • Employee-Derived AB
    • 2 replies
    • 1.5k views
    • 
    • ubermax
    • January 17, 2013

47. Retirees allowed to change benefit election

    By ConnieStorer, March 4, 2014
    • 2 replies
    • 1.6k views
    • 
    • My 2 cents
    • March 4, 2014

48. Lump sum distributions.

    By Guest Thornton, December 15, 1998
    • 2 replies
    • 2.1k views
    • 
    • Guest
    • December 17, 1998

49. UNDER FUNDED PBGC Lumpsum Restriction

    By Guest DORIGHT, August 24, 2009
    • 2 replies
    • 1.1k views
    • 
    • Guest
    • August 24, 2009

50. Termination of DB Plan Insufficient Assets

    By LIBERTYKID, February 23, 2012
    • 2 replies
    • 1k views
    • 
    • Effen
    • February 23, 2012