Defined Benefit Plans, Including Cash Balance

7,173 topics in this forum

1. Looked at the yield curve lately?

   By Effen, October 16, 2008
   • 2 replies
   • 1.2k views
   • 
   • Guest
   • October 22, 2008

2. Benefit Limitations for bankrupt sponsors under HATFA

   By My 2 cents, January 15, 2015   

   • 2014 AFTAP over 100%
   • 0 replies
   • 1.2k views
   • 
   • My 2 cents
   • January 15, 2015

3. waiver of accrued benefit

   By Guest lip, April 12, 2009
   • 2 replies
   • 1.2k views
   • 
   • ScottR
   • April 16, 2009

4. Operational failure in a DB prototype?

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

5. Successive short plan years

   By Blinky the 3-eyed Fish, September 23, 2002
   • 1 reply
   • 1.2k views
   • 
   • Blinky the 3-eyed Fish
   • September 23, 2002

6. Minimum hours for year of credited service

   By Pension RC, July 13, 2016
   • 7 replies
   • 1.2k views
   • 
   • My 2 cents
   • July 13, 2016

7. 415(b) Service Reduction

   By Guest Mike Spickard, November 21, 2002
   • 2 replies
   • 1.2k views
   • 
   • Guest
   • November 25, 2002

8. "Loss of Use" Interest rate

   By Young Curmudgeon, February 1, 2008
   • 5 replies
   • 1.2k views
   • 
   • Guest
   • February 2, 2008

9. Lost/Missing Participant

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

10. aftap/cash balance plan

    By Guest Sus95, September 25, 2008
    • 2 replies
    • 1.2k views
    • 
    • Mike Preston
    • September 25, 2008

11. prior cash outs

    By Draper55, December 22, 2006
    • 2 replies
    • 1.2k views
    • 
    • Draper55
    • December 22, 2006

12. Benefit Restrictions - WRERA relief

    By JBones, October 13, 2010
    • 1 reply
    • 1.2k views
    • 
    • My 2 cents
    • October 13, 2010

13. Amendment increasing benefits to only a few?

    By Guest Bearlee, March 23, 2007
    • 2 replies
    • 1.2k views
    • 
    • SoCalActuary
    • March 23, 2007

14. PBGC Coverage determination for a financial firm

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

15. 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

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

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

17. Deduction Timing

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

18. Guidance on waiver of 2009 minimum required distributions

    By Guest HRAdvisor, June 18, 2009
    • 10 replies
    • 1.2k views
    • 
    • Slider
    • June 19, 2009

19. Multiple formulas / Restructuring

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

20. Can Participant Waive Life Insurance?

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

21. Short PY & Min/Max contributions?

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

22. Highest Age to Start DB Plan

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

23. Frozen DB - testing for 401a26 using accrued-to-date method

    By Jakyasar, December 3, 2021
    • 4 replies
    • 1.2k views
    • 
    • Draper55
    • December 13, 2021

24. Hypothetical 1/1/08 Valuation and AFTAP

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

25. Change Benefit Election on Plan Termination

    By Dennis Povloski, June 10, 2019
    • 3 replies
    • 1.2k views
    • 
    • Effen
    • June 11, 2019

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

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

27. FIL Method-Assumption Base

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

28. Top Heavy in DB w SEP?

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

29. Highway to You No Where

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

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

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

31. Overfunded 1-part DB, Maybe

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

32. Reporting to PBGC

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

33. FAS 158 Accounting small plan

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

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

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

35. Current Liability and 415

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

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

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

37. Over funded Defined Benefit Plan

    By ConnieStorer, September 9, 2020
    • 4 replies
    • 1.2k views
    • 
    • arthurkagan
    • September 11, 2020

38. Which Current Liability?

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

39. And yet another relative value question.

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

40. 4980 transfer and reversion-more than one tax year

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

41. Brain Cramp - EOY Val and Sole Proprietor

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

42. IRS required commitment to fully fund terminating CB plan

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

43. Val Date chg to EOY for terminating plan

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

44. 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

45. Annual Funding Notice Required?

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

46. Overfunded one man plan and PPA maximum deduction

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

47. Variable Rate Premiums

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

48. 60-80 AFTAP

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

49. Multiemployer - delinquency funds

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

50. sole proprietor DB Plan

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