Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Does a DB Plan with 10/31/19 YE get the extension?

   By RayJJohnsonJr, August 11, 2020
   • 2 replies
   • 471 views
   • 
   • Bill Presson
   • August 11, 2020

2. Former employee's rights to plan documents

   By Alonzo, April 4, 2000
   • 2 replies
   • 1.4k views
   • 
   • richard
   • April 5, 2000

3. EGTRRA and 404 Deduction Limitations

   By Blinky the 3-eyed Fish, July 3, 2002
   • 2 replies
   • 1.8k views
   • 
   • Blinky the 3-eyed Fish
   • July 5, 2002

4. Do DB Plans Need to Amend

   By mal, May 22, 2006
   • 2 replies
   • 1.5k views
   • 
   • Belgarath
   • May 23, 2006

5. Funding under PPA 06

   By Guest lerieleech, November 20, 2007
   • 2 replies
   • 969 views
   • 
   • mwyatt
   • November 21, 2007

6. Unit Credit & EOY Val

   By Penman2006, February 3, 2008
   • 2 replies
   • 848 views
   • 
   • Penman2006
   • February 4, 2008

7. RMD prior to PBGC plan termination

   By Gilmore, June 19, 2015
   • 2 replies
   • 1.3k views
   • 
   • Gilmore
   • June 22, 2015

8. Maximum deductible contribution for the DB plan

   By amoy, August 18, 2015
   • 2 replies
   • 1.1k views
   • 
   • shERPA
   • August 19, 2015

9. 415 Limits & Bifurcated Benefits

   By CuseFan, January 26, 2021
   • 2 replies
   • 681 views
   • 
   • CuseFan
   • January 26, 2021

10. COL percentage history for 415 dollar limit.

    By Guest WareJK, January 24, 1999
    • 2 replies
    • 2k views
    • 
    • david rigby
    • January 30, 1999

11. Maximum benefit of Owner 2 Companies

    By abanky, November 11, 2008
    • 2 replies
    • 951 views
    • 
    • abanky
    • November 11, 2008

12. Terminated Participant beyond Normal Retirement Age

    By YankeeFan, April 11, 2013
    • 2 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • April 11, 2013

13. Can Traditional DB Plans be Merged?

    By Dougsbpc, April 19, 2014
    • 2 replies
    • 831 views
    • 
    • david rigby
    • April 20, 2014

14. Recoupment of overpaid withholdings

    By tja, August 22, 2019   

    • overpayment
    • recoupment
    • (and 5 more)

      Tagged with:

      • overpayment
      • recoupment
      • withholdings
      • withholding
      • form 941x
      • form 843
      • form 945x
    • 2 replies
    • 1k views
    • 
    • tja
    • August 26, 2019

15. How do I appeal the automatic enrollment for cash balanced retirement

    By Guest tebutler, September 12, 2000
    • 2 replies
    • 1.5k views
    • 
    • Larry M
    • September 14, 2000

16. Net Sch C = $0

    By David, April 2, 2001
    • 2 replies
    • 1.5k views
    • 
    • Kristina
    • April 2, 2001

17. Gray Book Reliance and the PBGC

    By AndyH, March 31, 2004
    • 2 replies
    • 1.4k views
    • 
    • AndyH
    • April 1, 2004

18. Self-Employment Earned Income for Pension Purposes

    By YankeeFan, April 2, 2008
    • 2 replies
    • 1.4k views
    • 
    • flosfur
    • April 2, 2008

19. plan assets, quarterly contributions

    By Gary, January 21, 2011
    • 2 replies
    • 960 views
    • 
    • Gary
    • January 25, 2011

20. Benefit statements for deferred vested

    By Guest msheather, May 2, 2003
    • 2 replies
    • 2.6k views
    • 
    • AndyH
    • May 2, 2003

21. Disability benefit- service crediting

    By AndyH, December 15, 2003
    • 2 replies
    • 1.1k views
    • 
    • AndyH
    • December 17, 2003

22. DB plan not subject to ERISA Title IV PBGC

    By John Feldt ERPA CPC QPA, May 29, 2008
    • 2 replies
    • 3.2k views
    • 
    • John Feldt ERPA CPC QPA
    • May 30, 2008

23. Discount rate reasonableness?

    By Janice F, December 14, 2012
    • 2 replies
    • 1.3k views
    • 
    • david rigby
    • December 14, 2012

24. Is a lump sum distribution to a NHCE subject to recapture if plan terminates? Also, what are the current PBGC guaranteed early retirement monthly maximums?

    By Guest Carol the Writer, November 16, 2004
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • November 16, 2004

25. Top Heavy Plan

    By Gary, March 5, 2008
    • 2 replies
    • 1.3k views
    • 
    • Jim Norman
    • March 5, 2008

26. aftaps

    By Guest lip, September 22, 2008
    • 2 replies
    • 1k views
    • 
    • SoCalActuary
    • September 23, 2008

27. Cash Balance plan annuity calculation question

    By AndyH, April 22, 2014
    • 2 replies
    • 1k views
    • 
    • John Feldt ERPA CPC QPA
    • April 25, 2014

28. 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

29. Company takes over a bankrupt company's DB plan

    By rodin111, February 28, 2015
    • 2 replies
    • 956 views
    • 
    • rodin111
    • March 4, 2015

30. AFN Supplement Question

    By tuni88, June 20, 2015
    • 2 replies
    • 1.8k views
    • 
    • david rigby
    • June 21, 2015

31. Calculation of PIA

    By Gary, April 11, 2000
    • 2 replies
    • 1.9k views
    • 
    • Guest
    • April 12, 2000

32. Terminating an underfunded DB plan.

    By Guest, November 29, 2000
    • 2 replies
    • 1.6k views
    • 
    • Guest
    • November 29, 2000

33. 415(b) Service Reduction

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

34. Conversion from Final Average Pay Plan to Career Average Pay Plan

    By Guest t936, May 11, 2005
    • 2 replies
    • 1.6k views
    • 
    • david rigby
    • May 25, 2005

35. Deductibility of Contribution

    By Dougsbpc, November 15, 2006
    • 2 replies
    • 1.3k views
    • 
    • SoCalActuary
    • November 17, 2006

36. Looked at the yield curve lately?

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

37. maximum funding % collectively bargained and non collectively bargained plans

    By abanky, November 12, 2008
    • 2 replies
    • 1k views
    • 
    • david rigby
    • November 12, 2008

38. fasb 158

    By abanky, February 19, 2009
    • 2 replies
    • 1.4k views
    • 
    • abanky
    • February 19, 2009

39. first year eoy CB funding whipsaw

    By abanky, January 18, 2010
    • 2 replies
    • 1.1k views
    • 
    • Mike Preston
    • January 18, 2010

40. non discrimination and testing

    By Gary, February 24, 2012
    • 2 replies
    • 1.8k views
    • 
    • AndyH
    • February 24, 2012

41. Actuarial Equivalence mortality table - interpretation of table descri

    By Gary, April 13, 2000
    • 2 replies
    • 2.8k views
    • 
    • david rigby
    • April 13, 2000

42. Reuired Minimum Distributions

    By Gary, February 13, 2004
    • 2 replies
    • 1.1k views
    • 
    • AndyH
    • February 19, 2004

43. Deduction Limit under 404(a)(7) & Possible exemption from excise tax

    By Dennis Povloski, February 3, 2006
    • 2 replies
    • 2k views
    • 
    • Guest
    • February 9, 2006

44. Distribution Fees

    By emmetttrudy, May 29, 2009
    • 2 replies
    • 1.8k views
    • 
    • david rigby
    • May 29, 2009

45. Where can I find these rates?

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

46. PBGC Lump Sum Interest Rates

    By Andy the Actuary, August 9, 2012
    • 2 replies
    • 2.3k views
    • 
    • Mike Preston
    • August 23, 2012

47. Recapture of AFTAP-restricted lump sum ?

    By Guest DBPension, April 3, 2009
    • 2 replies
    • 1k views
    • 
    • Andy the Actuary
    • April 4, 2009

48. Deduction for Short Taxable Year

    By RLR, January 6, 2015
    • 2 replies
    • 1.1k views
    • 
    • RLR
    • January 8, 2015

49. Freeze

    By DBnme, March 18, 2020
    • 2 replies
    • 1k views
    • 
    • Barbara
    • March 19, 2020

50. Terminating Plan & Change of Val Date to BOY

    By flosfur, December 8, 2004
    • 2 replies
    • 1.1k views
    • 
    • david rigby
    • December 10, 2004