Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Notice to terminated participant of permanent break in service

   By MMMBENE2000, July 31, 2014   

   • Participant notices
   • 2 replies
   • 1.2k views
   • 
   • Effen
   • July 31, 2014

2. Floor-offset DB plan - life insurance for owner only

   By Jakyasar, October 22, 2019
   • 8 replies
   • 1.2k views
   • 
   • Jakyasar
   • November 1, 2019

3. Multiple formulas / Restructuring

   By Guest calcu, August 11, 2004
   • 2 replies
   • 1.2k views
   • 
   • AndyH
   • August 12, 2004

4. Highway to You No Where

   By Andy the Actuary, June 30, 2012
   • 4 replies
   • 1.2k views
   • 
   • Andy the Actuary
   • July 2, 2012

5. Participant in 2 DB Plans, Common Control, Separate Payrolls

   By Guest IRISH79, January 23, 2007
   • 3 replies
   • 1.2k views
   • 
   • AndyH
   • January 24, 2007

6. Three Adopting Employers - What "Comp" To Use?

   By Guest Partly Cloudy, March 23, 2004
   • 12 replies
   • 1.2k views
   • 
   • Guest
   • March 23, 2004

7. Deduction Timing

   By CarolineK, June 6, 2013
   • 3 replies
   • 1.2k views
   • 
   • CarolineK
   • June 7, 2013

8. Cash Blance & First Year Deduction Limit

   By §#$%!, April 30, 2013
   • 2 replies
   • 1.2k views
   • 
   • FAPInJax
   • May 1, 2013

9. Can Participant Waive Life Insurance?

   By Dennis Povloski, February 18, 2013
   • 2 replies
   • 1.2k views
   • 
   • david rigby
   • February 18, 2013

10. Changing EIN on Plan

    By Taffy Auditor, April 11, 2019
    • 2 replies
    • 1.2k views
    • 
    • Luke Bailey
    • April 11, 2019

11. Required minimum distributions - active over 70 1/2

    By Guest cde, December 7, 2004
    • 0 replies
    • 1.2k views
    • 
    • Guest
    • December 7, 2004

12. Hypothetical 1/1/08 Valuation and AFTAP

    By Guest merlin, January 17, 2008
    • 6 replies
    • 1.2k views
    • 
    • AndyH
    • January 18, 2008

13. Brain Cramp - EOY Val and Sole Proprietor

    By mwyatt, September 6, 2012
    • 4 replies
    • 1.2k views
    • 
    • Calavera
    • September 7, 2012

14. Short PY & Min/Max contributions?

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

15. Section 430(f)(8) - Adjustment for Investment Experience

    By flosfur, March 12, 2009
    • 7 replies
    • 1.2k views
    • 
    • david rigby
    • March 13, 2009

16. Top Heavy in DB w SEP?

    By Dennis Povloski, September 5, 2006
    • 3 replies
    • 1.2k views
    • 
    • Belgarath
    • September 5, 2006

17. Highest Age to Start DB Plan

    By Pension RC, September 8, 2013
    • 7 replies
    • 1.2k views
    • 
    • FAPInJax
    • September 13, 2013

18. FAS 158 Accounting small plan

    By HiVi, March 11, 2009
    • 6 replies
    • 1.2k views
    • 
    • david rigby
    • March 12, 2009

19. Affiliated Service Group/404(a)(7) Issue

    By JAY21, February 11, 2005
    • 2 replies
    • 1.2k views
    • 
    • JAY21
    • February 11, 2005

20. And yet another relative value question.

    By Guest GMP, October 7, 2008
    • 4 replies
    • 1.2k views
    • 
    • Guest
    • October 9, 2008

21. Which Current Liability?

    By Andy the Actuary, March 27, 2008
    • 3 replies
    • 1.2k views
    • 
    • flosfur
    • March 28, 2008

22. Multiemployer - delinquency funds

    By Guest Keith N, May 3, 2002
    • 1 reply
    • 1.2k views
    • 
    • Guest
    • May 4, 2002

23. funding deadline

    By abanky, September 22, 2008
    • 3 replies
    • 1.2k views
    • 
    • Guest
    • September 22, 2008

24. FIL Method-Assumption Base

    By JAY21, March 1, 2005
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • March 1, 2005

25. Where can I find these rates?

    By Guest DBStudentAct, December 15, 2009
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • December 18, 2009

26. Db Buyout

    By Guest wjr, March 28, 2003
    • 2 replies
    • 1.2k views
    • 
    • mbozek
    • February 3, 2004

27. 2021 EZ filed but no SB done

    By Jakyasar, May 12, 2023
    • 24 replies
    • 1.2k views
    • 
    • Jakyasar
    • July 25, 2023

28. Variable Rate Premiums

    By Guest Astro, January 25, 2006
    • 2 replies
    • 1.2k views
    • 
    • SoCalActuary
    • January 26, 2006

29. Restricted Lump Sums and Deferral

    By Guest SVP, January 18, 2009
    • 0 replies
    • 1.2k views
    • 
    • Guest
    • January 18, 2009

30. Reporting to PBGC

    By Andy the Actuary, September 26, 2010
    • 2 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • September 27, 2010

31. IRS required commitment to fully fund terminating CB plan

    By shERPA, May 25, 2016
    • 5 replies
    • 1.2k views
    • 
    • Calavera
    • May 27, 2016

32. Val Date chg to EOY for terminating plan

    By David MacLennan, January 10, 2003
    • 2 replies
    • 1.2k views
    • 
    • David MacLennan
    • January 13, 2003

33. DB for domestic help

    By Lame Duck, January 11, 2005
    • 3 replies
    • 1.2k views
    • 
    • Lame Duck
    • January 11, 2005

34. Overfunded 1-part DB, Maybe

    By Lou S., June 17, 2008
    • 7 replies
    • 1.2k views
    • 
    • Effen
    • June 18, 2008

35. sole proprietor DB Plan

    By Earl, March 10, 2010
    • 0 replies
    • 1.2k views
    • 
    • Earl
    • March 10, 2010

36. 6% Fixed Rate Allowed in today's Regulation

    By John Feldt ERPA CPC QPA, September 18, 2014   

    • fixed rate
    • crediting rate
    • (and 3 more)

      Tagged with:

      • fixed rate
      • crediting rate
      • interest credit
      • cash balance
      • hybrid
    • 0 replies
    • 1.2k views
    • 
    • John Feldt ERPA CPC QPA
    • September 18, 2014

37. Annual Funding Notice Required?

    By Guest DBStudentAct, April 25, 2011
    • 3 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • April 26, 2011

38. Overfunded one man plan and PPA maximum deduction

    By Guest DCquestioner, December 15, 2008
    • 0 replies
    • 1.2k views
    • 
    • Guest
    • December 15, 2008

39. Current Liability and 415

    By AndyH, April 6, 2005
    • 3 replies
    • 1.2k views
    • 
    • AndyH
    • April 6, 2005

40. 60-80 AFTAP

    By Guest Dumb & Dumber, February 16, 2012
    • 2 replies
    • 1.2k views
    • 
    • mattmc82
    • February 17, 2012

41. Lost/Missing Participant

    By Fielding Mellish, October 12, 2015
    • 4 replies
    • 1.2k views
    • 
    • AndyH
    • October 15, 2015

42. Frozen DB, Bonus in lieu of future benefits

    By Guest A125, February 25, 2011
    • 2 replies
    • 1.2k views
    • 
    • tymesup
    • April 4, 2011

43. Invest in gold?

    By gregburst, July 22, 2024
    • 3 replies
    • 1.2k views
    • 
    • C. B. Zeller
    • July 23, 2024

44. last day of plan year valuation date

    By Gary, December 10, 2010
    • 2 replies
    • 1.2k views
    • 
    • SoCalActuary
    • December 10, 2010

45. 4980 transfer and reversion-more than one tax year

    By Draper55, December 17, 2024
    • 1 reply
    • 1.2k views
    • 
    • CuseFan
    • December 18, 2024

46. Top Heavy Benefit for combined BD & DC Plan

    By Guest, January 24, 2000
    • 0 replies
    • 1.2k views
    • 
    • Guest
    • January 24, 2000

47. PBGC Coverage determination for a financial firm

    By Jakyasar, May 16, 2022
    • 9 replies
    • 1.2k views
    • 
    • Jakyasar
    • August 22, 2022

48. 415 Limit Service

    By Dougsbpc, January 18, 2024
    • 5 replies
    • 1.2k views
    • 
    • CuseFan
    • January 19, 2024

49. Quarterly contributions

    By FAPInJax, January 29, 2009
    • 3 replies
    • 1.2k views
    • 
    • ScottR
    • February 5, 2009

50. Average Benefit Percentage Test - Follow-Up Question

    By LIBOR, August 3, 2004
    • 3 replies
    • 1.2k views
    • 
    • AndyH
    • August 5, 2004