Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Offset Plans

   By Gary, June 4, 2008
   • 3 replies
   • 1.2k views
   • 
   • Gary
   • June 5, 2008

2. Offset to Accd Ben due to withdrawal of EE Cont

   By Gary, July 17, 2002
   • 2 replies
   • 1.6k views
   • 
   • Gary
   • July 18, 2002

3. Offset using a hypothetical account balance?

   By C. B. Zeller, May 3, 2018
   • 5 replies
   • 1.4k views
   • 
   • C. B. Zeller
   • May 7, 2018

4. offsetting actuarial increases against benefit accruals

   By Guest allen293, March 31, 2011
   • 1 reply
   • 1.1k views
   • 
   • Guest
   • March 31, 2011

5. Offsetting Benefits

   By Guest Sabadee!, April 24, 2008
   • 0 replies
   • 1.3k views
   • 
   • Guest
   • April 24, 2008

6. OK to Have Different Accrual Rules for First and Last Years?

   By Übernerd, September 15, 2014   

   • accrual rules
   • periods of service
   • 7 replies
   • 1.1k views
   • 
   • Übernerd
   • September 16, 2014

7. OK To Terminate with GUST Document?

   By Dougsbpc, May 22, 2010
   • 9 replies
   • 1.4k views
   • 
   • Kevin C
   • May 26, 2010

8. older mortality tables

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

9. Oldie but goodie - 401(a)(26)

   By FAPInJax, January 12, 2005
   • 4 replies
   • 1.3k views
   • 
   • david rigby
   • January 14, 2005

10. One day plan funding

    By SoCalActuary, January 4, 2013
    • 4 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • August 30, 2013

11. One Election Form for 2 Cash Balance Plans

    By Guest ircreader, May 13, 2005
    • 11 replies
    • 1.3k views
    • 
    • Guest
    • May 16, 2005

12. One life db takeover with no AFTAPs

    By Jakyasar, November 19, 2021
    • 12 replies
    • 1.9k views
    • 
    • Jakyasar
    • November 22, 2021

13. One Man 401k/Cash Balance

    By metsfan026, August 24, 2021
    • 6 replies
    • 1.8k views
    • 
    • Bri
    • September 10, 2021

14. One man Plan

    By Guest jfreeborn, December 8, 2010
    • 4 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • December 8, 2010

15. One man plan

    By Julie, August 21, 2019
    • 9 replies
    • 716 views
    • 
    • shERPA
    • August 22, 2019

16. One month lookback rates 417

    By SoCalActuary, January 21, 2020
    • 2 replies
    • 582 views
    • 
    • Jakyasar
    • January 21, 2020

17. One owner DB and 401a26 issue

    By Jakyasar, March 29, 2022
    • 5 replies
    • 944 views
    • 
    • truphao
    • March 31, 2022

18. One Participant Plan

    By Gary, April 29, 2008
    • 9 replies
    • 6.5k views
    • 
    • SoCalActuary
    • May 7, 2008

19. One Person DB Plan Failed to Make MRC

    By emmetttrudy, May 9, 2011
    • 4 replies
    • 1.1k views
    • 
    • SoCalActuary
    • May 9, 2011

20. One Plan - Multiple BCD's

    By Guest Sabadee!, September 9, 2008
    • 2 replies
    • 1.1k views
    • 
    • david rigby
    • September 9, 2008

21. One Plan > $250,000 But Other Plan Is Not. Form 5500 Required for Other Plan?

    By Stash026, October 6, 2017
    • 4 replies
    • 1.7k views
    • 
    • CuseFan
    • October 6, 2017

22. One Year Term Cost For Envelope Funding

    By Guest merlin, June 17, 2005
    • 7 replies
    • 1.4k views
    • 
    • Guest
    • June 23, 2005

23. One-person plan initial plan year

    By emmetttrudy, August 25, 2010
    • 6 replies
    • 1.3k views
    • 
    • David MacLennan
    • August 26, 2010

24. Ongoing funding ratios - actuarial value or market value

    By Guest Keith N, October 22, 2001
    • 1 reply
    • 1.5k views
    • 
    • david rigby
    • October 22, 2001

25. Online source for 2008 Plan AFTAPs ?

    By Guest DBPension, March 31, 2009
    • 4 replies
    • 1.4k views
    • 
    • Effen
    • April 2, 2009

26. Onsite with the PBGC

    By RCK, October 8, 2008
    • 4 replies
    • 1.1k views
    • 
    • Guest
    • October 21, 2008

27. Oops - contribution went to the wrong place

    By Blinky the 3-eyed Fish, July 29, 2009
    • 2 replies
    • 901 views
    • 
    • Blinky the 3-eyed Fish
    • July 30, 2009

28. Oopsey

    By Andy the Actuary, April 16, 2010
    • 2 replies
    • 1.1k views
    • 
    • Effen
    • April 16, 2010

29. OPEB??

    By Guest Amanda Davis, August 15, 2003
    • 1 reply
    • 1.3k views
    • 
    • WDIK
    • August 15, 2003

30. Opening balance in cash balance plan

    By Gary, June 16, 1999
    • 1 reply
    • 1.8k views
    • 
    • richard
    • June 16, 1999

31. Opening balance wear away issues.

    By Gary, August 7, 2000
    • 0 replies
    • 1.7k views
    • 
    • Gary
    • August 7, 2000

32. Operational failure in a DB prototype?

    By QNPG, February 3, 2011
    • 5 replies
    • 1.2k views
    • 
    • QNPG
    • February 15, 2011

33. Operationally handling the DB/RMD

    By Jerry Erisa, April 15, 2015
    • 1 reply
    • 1.2k views
    • 
    • My 2 cents
    • April 16, 2015

34. Optimized account mix for max tax deferral

    By adam_mx, October 10, 2015
    • 2 replies
    • 893 views
    • 
    • ESOP Guy
    • October 12, 2015

35. Opting Out of HAFTA for 2013

    By Andy the Actuary, August 30, 2014
    • 5 replies
    • 1.8k views
    • 
    • Hojo
    • September 11, 2014

36. Optional Annuity Forms Offered to Actives During Plan Termination

    By Pension RC, June 3, 2016
    • 5 replies
    • 2.5k views
    • 
    • AndyH
    • June 9, 2016

37. Optional form of annuity

    By FAPInJax, January 23, 2006
    • 2 replies
    • 1.4k views
    • 
    • FAPInJax
    • January 24, 2006

38. Optional Forms upon Plan Termination

    By Guest Mike Spickard, May 30, 2003
    • 7 replies
    • 2.6k views
    • 
    • RTK
    • May 30, 2003

39. Optional Forms while Benefit Restrictions Apply

    By Guest Actuary Bill, July 29, 2009
    • 3 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • July 30, 2009

40. optional forms, anti-cutback rule and plan termination

    By Guest Salvador A Mander, March 31, 2010
    • 2 replies
    • 1.7k views
    • 
    • Guest
    • March 31, 2010

41. Options Available when a CB Plan misses its Minimum Funding

    By CharlesLeggette, January 3, 2014
    • 2 replies
    • 895 views
    • 
    • Rball4
    • January 3, 2014

42. Options for funds transferred to a QRP following overfunded DB plan termination?

    By kmhaab, February 14, 2024
    • 3 replies
    • 1.9k views
    • 
    • Effen
    • February 15, 2024

43. Order of Amortization Bases

    By SRM, July 16, 2007
    • 2 replies
    • 1k views
    • 
    • david rigby
    • July 16, 2007

44. Otherwise Excludable Employees and 401(a)(26)

    By stbennet, April 30, 2013
    • 1 reply
    • 2.3k views
    • 
    • Bri
    • August 23, 2023

45. otherwise excludables and gateway

    By Draper55, May 7, 2019
    • 5 replies
    • 842 views
    • 
    • JustnERPA
    • May 10, 2019

46. Out with the old and in with the new

    By Hoard1, January 18, 2000
    • 1 reply
    • 1.4k views
    • 
    • Lorraine Dorsa
    • January 18, 2000

47. Outsourcing DB / CB Plans

    By mjf06241972, April 23, 2020
    • 6 replies
    • 763 views
    • 
    • Hojo
    • May 8, 2020

48. Outsourcing DB / CB Plans

    By mjf06241972, July 7, 2019
    • 6 replies
    • 907 views
    • 
    • baneja
    • July 9, 2019

49. Ovefunded Plan and no participants

    By SSRRS, October 20, 2021
    • 6 replies
    • 784 views
    • 
    • SSRRS
    • October 22, 2021

50. over age 65 accruals

    By Gary, August 16, 1999
    • 1 reply
    • 1.5k views
    • 
    • david rigby
    • August 16, 1999