Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. statutory amendments

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

2. Contributory DB Plan

   By JAY21, January 17, 2013   

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

3. Retirees allowed to change benefit election

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

4. Lump sum distributions.

   By Guest Thornton, December 15, 1998
   • 2 replies
   • 2.2k views
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   • Guest
   • December 17, 1998

5. UNDER FUNDED PBGC Lumpsum Restriction

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

6. Termination of DB Plan Insufficient Assets

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

7. Gateway Question

   By stbennet, March 29, 2012
   • 2 replies
   • 1k views
   • 
   • SoCalActuary
   • March 30, 2012

8. In-service Distribution

   By Cloudy, January 2, 2018
   • 2 replies
   • 681 views
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   • C. B. Zeller
   • January 3, 2018

9. Pre-Retirement RPA Mortality

   By ishi, March 15, 2004
   • 2 replies
   • 2.5k views
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   • ishi
   • March 16, 2004

10. Annual Funding Notice

    By FAPInJax, February 18, 2009
    • 2 replies
    • 1.8k views
    • 
    • Guest
    • February 24, 2009

11. Maximum Contributions for Self-Employed Individual

    By emmetttrudy, February 22, 2011
    • 2 replies
    • 1.4k views
    • 
    • ScottR
    • April 16, 2011

12. Amortizing Pre-Paid Expense (Plan Termination)

    By Andy the Actuary, April 14, 2011
    • 2 replies
    • 980 views
    • 
    • Andy the Actuary
    • April 14, 2011

13. Salary reduction contributions permitted?

    By Kitty, July 2, 2013
    • 2 replies
    • 1k views
    • 
    • Kitty
    • July 5, 2013

14. Optimized account mix for max tax deferral

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

15. Listing of DB Pension Plan Sponsors

    By Gary, December 13, 1998
    • 2 replies
    • 2k views
    • 
    • Guest
    • December 18, 1998

16. REDUCED EXCISE TAX ON REVERSIONS

    By Guest steve dolce, February 22, 2000
    • 2 replies
    • 1.8k views
    • 
    • mwyatt
    • March 20, 2000

17. De minimis difference in compensation under 1.414(s)-1(d)(3)(i)

    By Guest pension222, May 16, 2001
    • 2 replies
    • 2.3k views
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    • actuarysmith
    • May 21, 2001

18. Quarterly Contributions

    By Guest D450, June 27, 2008
    • 2 replies
    • 1k views
    • 
    • Guest
    • June 27, 2008

19. 417(e) interest rates

    By Gary, December 2, 1998
    • 2 replies
    • 2.6k views
    • 
    • Guest
    • December 22, 1998

20. Top heavy minimum benefits

    By FAPInJax, July 23, 2003
    • 2 replies
    • 1.3k views
    • 
    • Blinky the 3-eyed Fish
    • July 25, 2003

21. Question 8c on Form 5300

    By Guest MKE, January 20, 2011
    • 2 replies
    • 987 views
    • 
    • Guest
    • January 21, 2011

22. Benefits Commence Long After Annuity Start Date

    By ERISA-Bubs, March 17, 2011
    • 2 replies
    • 3.1k views
    • 
    • My 2 cents
    • March 10, 2014

23. PBGC Premium calculations for cash balance plans

    By AndyH, August 7, 2012
    • 2 replies
    • 883 views
    • 
    • AndyH
    • August 8, 2012

24. CRD allowed in addition to RMD?

    By David Peckham, August 10, 2020
    • 2 replies
    • 606 views
    • 
    • Mike Preston
    • August 10, 2020

25. Tax Deductibility = "Fast"?

    By Guest David Lipkin, December 29, 1998
    • 2 replies
    • 1.9k views
    • 
    • david rigby
    • December 30, 1998

26. Pooled Investment Account Interest - no annual statement

    By justanotheradmin, January 16
    • 2 replies
    • 235 views
    • 
    • justanotheradmin
    • Saturday at 12:35 AM

27. Vesting on new DB Plan

    By Craig Garner, May 25, 2007
    • 2 replies
    • 1.3k views
    • 
    • John Feldt ERPA CPC QPA
    • May 25, 2007

28. DB Plan and 401(a)4 Testing

    By Dougsbpc, October 31, 2012
    • 2 replies
    • 1.1k views
    • 
    • Hojo
    • October 31, 2012

29. Predecessor Employer

    By dan.jock, November 6, 2017
    • 2 replies
    • 1.3k views
    • 
    • Effen
    • November 6, 2017

30. Minimum Funding Waiver

    By Guest shronesz, September 6, 2002
    • 2 replies
    • 1.8k views
    • 
    • Guest
    • September 6, 2002

31. Split Funding Method

    By flosfur, April 20, 2006
    • 2 replies
    • 2.2k views
    • 
    • SoCalActuary
    • April 27, 2006

32. Benefit Restrictions/Loan

    By Guest Sus95, March 12, 2009
    • 2 replies
    • 1.1k views
    • 
    • Kevin C
    • March 12, 2009

33. highest early rule...rationale for and "how to/when to" do

    By gle318612, June 18, 2015   

    • highest early rule in DB FAE
    • 2 replies
    • 1.8k views
    • 
    • Effen
    • June 23, 2015

34. Early Retirement

    By Alonzo, January 5, 1999
    • 2 replies
    • 2k views
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    • david rigby
    • January 6, 1999

35. Potential Age Disrimination

    By Dougsbpc, April 12, 2005
    • 2 replies
    • 1.2k views
    • 
    • Dougsbpc
    • April 13, 2005

36. Anyone have any samples or information regarding RFP for Actuaries

    By Guest Shawn Kroeger, March 27, 2000
    • 2 replies
    • 2.4k views
    • 
    • AndyH
    • March 28, 2000

37. ERISA plan converts to a church plan; must the benefits that accrued while it was an ERISA plan be protected?

    By Guest cosmo01, September 23, 2003
    • 2 replies
    • 1.3k views
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    • mbozek
    • September 24, 2003

38. Multi-Employer Question

    By Guest Happy Actuary, April 26, 2007
    • 2 replies
    • 1k views
    • 
    • Effen
    • April 26, 2007

39. CUSIP #

    By Belgarath, November 20, 2007
    • 2 replies
    • 1.5k views
    • 
    • david rigby
    • November 20, 2007

40. Accrued-to-Date combo testing

    By John Feldt ERPA CPC QPA, April 30, 2008
    • 2 replies
    • 1.9k views
    • 
    • John Feldt ERPA CPC QPA
    • April 30, 2008

41. Accrual of Benefits after going into pay status

    By Guest Dayon, August 30, 2001
    • 2 replies
    • 2.4k views
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    • MGB
    • August 31, 2001

42. Retroactive Plan Effective Date

    By Guest snorthup, March 7, 2003
    • 2 replies
    • 1.6k views
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    • Belgarath
    • March 7, 2003

43. 412(e)(3) to Traditional DB

    By stbennet, August 22, 2011
    • 2 replies
    • 1.5k views
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    • DMcGovern
    • August 22, 2011

44. Cash Balance "Pension Benefit Statements"

    By stbennet, October 21, 2011
    • 2 replies
    • 1.1k views
    • 
    • emmetttrudy
    • October 26, 2011

45. Annual Funding Notice

    By dmb, January 18, 2013   

    • Considering MAP-21
    • 2 replies
    • 1.4k views
    • 
    • SoCalActuary
    • January 18, 2013

46. Death of Plan Sponsor & Minimum Funding

    By §#$%!, January 29, 2016
    • 2 replies
    • 878 views
    • 
    • david rigby
    • January 30, 2016

47. DB change of Sponsor to his New LLC

    By thepensionmaven, May 3, 2024
    • 2 replies
    • 1k views
    • 
    • truphao
    • May 3, 2024

48. modified cash refund formula

    By Guest rpreston, November 5, 2002
    • 2 replies
    • 2.9k views
    • 
    • MGB
    • November 5, 2002

49. RMDs, additional accruals and a term certain

    By Guest erisamelissa, February 1, 2008
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • February 4, 2008

50. Use of Credit Balances

    By Dougsbpc, January 26, 2009
    • 2 replies
    • 1k views
    • 
    • Penman2006
    • January 26, 2009