Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Gateway Question

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

2. In-service Distribution

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

3. Pre-Retirement RPA Mortality

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

4. Annual Funding Notice

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

5. Maximum Contributions for Self-Employed Individual

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

6. Amortizing Pre-Paid Expense (Plan Termination)

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

7. Salary reduction contributions permitted?

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

8. Optimized account mix for max tax deferral

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

9. Listing of DB Pension Plan Sponsors

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

10. REDUCED EXCISE TAX ON REVERSIONS

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

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

    By Guest pension222, May 16, 2001
    • 2 replies
    • 2.2k views
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    • actuarysmith
    • May 21, 2001

12. Quarterly Contributions

    By Guest D450, June 27, 2008
    • 2 replies
    • 991 views
    • 
    • Guest
    • June 27, 2008

13. 417(e) interest rates

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

14. Top heavy minimum benefits

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

15. Question 8c on Form 5300

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

16. Benefits Commence Long After Annuity Start Date

    By ERISA-Bubs, March 17, 2011
    • 2 replies
    • 3k views
    • 
    • My 2 cents
    • March 10, 2014

17. PBGC Premium calculations for cash balance plans

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

18. CRD allowed in addition to RMD?

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

19. Tax Deductibility = "Fast"?

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

20. Vesting on new DB Plan

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

21. DB Plan and 401(a)4 Testing

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

22. Predecessor Employer

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

23. Minimum Funding Waiver

    By Guest shronesz, September 6, 2002
    • 2 replies
    • 1.7k views
    • 
    • Guest
    • September 6, 2002

24. Split Funding Method

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

25. Benefit Restrictions/Loan

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

26. 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

27. Early Retirement

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

28. Potential Age Disrimination

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

29. 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

30. 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
    • 
    • mbozek
    • September 24, 2003

31. Multi-Employer Question

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

32. CUSIP #

    By Belgarath, November 20, 2007
    • 2 replies
    • 1.4k views
    • 
    • david rigby
    • November 20, 2007

33. 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

34. Accrual of Benefits after going into pay status

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

35. Retroactive Plan Effective Date

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

36. 412(e)(3) to Traditional DB

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

37. Cash Balance "Pension Benefit Statements"

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

38. Annual Funding Notice

    By dmb, January 18, 2013   

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

39. Death of Plan Sponsor & Minimum Funding

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

40. DB change of Sponsor to his New LLC

    By thepensionmaven, May 3, 2024
    • 2 replies
    • 978 views
    • 
    • truphao
    • May 3, 2024

41. modified cash refund formula

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

42. RMDs, additional accruals and a term certain

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

43. Use of Credit Balances

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

44. Sole Proprietor excess contribution

    By Dinosaur, July 5, 2013
    • 2 replies
    • 1.5k views
    • 
    • ScottR
    • July 24, 2013

45. Rehire into new DB plan late in year

    By Dalai Pookah, October 9, 2019   

    • 410(b)
    • rehire
    • (and 1 more)

      Tagged with:

      • 410(b)
      • rehire
      • benefiting
    • 2 replies
    • 735 views
    • 
    • C. B. Zeller
    • October 9, 2019

46. AFTAP

    By Guest lerieleech, April 1, 2008
    • 2 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • April 2, 2008

47. 2005 Sch B filing for 5500-EZ filers

    By flosfur, April 30, 2008
    • 2 replies
    • 1.3k views
    • 
    • flosfur
    • April 30, 2008

48. Leased Employees

    By emmetttrudy, April 29, 2009
    • 2 replies
    • 1.1k views
    • 
    • JAY21
    • April 29, 2009

49. Post-NRA 415 Increases for In-Service Distributions

    By Rob P, February 23, 2012
    • 2 replies
    • 1.1k views
    • 
    • Rob P
    • February 24, 2012

50. FAS Discount Rate - What is reasonable?

    By John314, January 27, 2020   

    • fas
    • defined benefit
    • (and 1 more)

      Tagged with:

      • fas
      • defined benefit
      • asc
    • 2 replies
    • 956 views
    • 
    • david rigby
    • January 28, 2020