Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. CB Plan Term & Variable Rate

   By Penman2006, August 6, 2009
   • 2 replies
   • 1.2k views
   • 
   • Effen
   • August 11, 2009

2. AFTAP for new plan effective 1/1/09

   By YankeeFan, June 12, 2009
   • 2 replies
   • 1.2k views
   • 
   • Guest
   • June 15, 2009

3. db plan statistics

   By Guest cooper, September 19, 2002
   • 1 reply
   • 1.2k views
   • 
   • Guest
   • September 19, 2002

4. AFTAP Percentage Drops Below 80% Before Terminee is Paid Lump Sum

   By Guest PaulL, December 1, 2008
   • 0 replies
   • 1.2k views
   • 
   • Guest
   • December 1, 2008

5. Death Benefit In Excess of QPSA Protected?

   By CuseFan, September 29, 2017
   • 3 replies
   • 1.2k views
   • 
   • CuseFan
   • September 29, 2017

6. Lump sum annuity factor for fractional age ( years and months)

   By VeryOldMan, August 17, 2021
   • 6 replies
   • 1.2k views
   • 
   • VeryOldMan
   • August 19, 2021

7. 415 and NonD Testing

   By retbenser, February 10, 2011
   • 3 replies
   • 1.2k views
   • 
   • AndyH
   • February 10, 2011

8. Admin of 412(i) plans

   By pbarrett, October 8, 2003
   • 5 replies
   • 1.2k views
   • 
   • Guest
   • October 10, 2003

9. Pension payroll tracking system

   By david rigby, October 25, 2017
   • 5 replies
   • 1.2k views
   • 
   • Effen
   • October 26, 2017

10. Death After Election

    By LIBERTYKID, April 14, 2014
    • 2 replies
    • 1.2k views
    • 
    • jpod
    • April 14, 2014

11. Sponsor's Agreement To Change In Funding Method

    By Guest merlin, June 12, 2003
    • 6 replies
    • 1.2k views
    • 
    • mwyatt
    • June 13, 2003

12. Current Liability and 415

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

13. Benefit liabilities

    By AndyH, January 26, 2006
    • 1 reply
    • 1.2k views
    • 
    • AndyH
    • January 27, 2006

14. Withhold tax in state of residence or state benefit earned?

    By Guest SueJ, November 3, 2003
    • 1 reply
    • 1.2k views
    • 
    • Guest
    • November 3, 2003

15. Avg. Comp. Definition

    By Young Curmudgeon, January 29, 2008
    • 2 replies
    • 1.2k views
    • 
    • david rigby
    • January 29, 2008

16. New Small Plan and Non Discrimination

    By Gary, December 14, 2006
    • 4 replies
    • 1.2k views
    • 
    • ak2ary
    • December 15, 2006

17. Underfunded DB Plan

    By nancy, January 27, 2004
    • 1 reply
    • 1.2k views
    • 
    • FAPInJax
    • January 28, 2004

18. EOY Valuation and advance contributions

    By flosfur, July 14, 2005
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • July 16, 2005

19. Cash Blance & First Year Deduction Limit

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

20. Schedule B credit balances - are projections typical?

    By Guest Happy Actuary, February 21, 2008
    • 3 replies
    • 1.2k views
    • 
    • Guest
    • February 21, 2008

21. Appropriate Assumption

    By Andy the Actuary, March 30, 2010
    • 5 replies
    • 1.2k views
    • 
    • Mike Preston
    • March 30, 2010

22. Converting Defined Benefit Plan into IRA

    By Alexis K, May 8, 2017   

    • defined benefit plan
    • ira
    • (and 1 more)

      Tagged with:

      • defined benefit plan
      • ira
      • pensco
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • May 8, 2017

23. Allocation of Assets between 2 owners

    By JAY21, November 24, 2008
    • 3 replies
    • 1.2k views
    • 
    • ScottR
    • November 27, 2008

24. funding shortfall

    By Gary, May 4, 2011
    • 2 replies
    • 1.2k views
    • 
    • Gary
    • May 4, 2011

25. Notice of Benefit Restricition (436)

    By Dinosaur, August 26, 2009
    • 3 replies
    • 1.2k views
    • 
    • Dinosaur
    • August 27, 2009

26. AFTAP < 60%

    By emmetttrudy, November 17, 2009
    • 1 reply
    • 1.2k views
    • 
    • Effen
    • November 18, 2009

27. Interest Rates for Cash Balance Plan

    By metsfan026, January 24, 2023
    • 11 replies
    • 1.2k views
    • 
    • metsfan026
    • January 25, 2023

28. Cash Balance as Super Profit Sharing Plan

    By carrots, February 16, 2009
    • 3 replies
    • 1.2k views
    • 
    • SoCalActuary
    • February 16, 2009

29. 415 Limitation

    By Guest Sieve, March 17, 2009
    • 3 replies
    • 1.2k views
    • 
    • eeyore
    • March 24, 2009

30. Plan termination and FSA

    By abanky, May 20, 2004
    • 2 replies
    • 1.2k views
    • 
    • david rigby
    • May 20, 2004

31. Fun with Top Heavy

    By AndyH, August 31, 2009
    • 8 replies
    • 1.2k views
    • 
    • Mike Preston
    • September 2, 2009

32. Final Average Earnings: Can Post-Severance Comp Be Counted in Final Month of Employment?

    By Übernerd, January 27, 2015   

    • final average earnings
    • compensation
    • (and 1 more)

      Tagged with:

      • final average earnings
      • compensation
      • post-severance
    • 0 replies
    • 1.2k views
    • 
    • Übernerd
    • January 27, 2015

33. NON-QUALIFYING ASSETS

    By Guest dbgirl, February 20, 2007
    • 0 replies
    • 1.2k views
    • 
    • Guest
    • February 20, 2007

34. Cash Balance Determination Letter

    By jessgaines, February 28, 2020   

    • irs
    • cb
    • (and 2 more)

      Tagged with:

      • irs
      • cb
      • preapproved plan; prototype
      • individually designed plan
    • 5 replies
    • 1.2k views
    • 
    • LANDO
    • March 3, 2020

35. Second Year Valuation

    By JBones, May 3, 2010
    • 2 replies
    • 1.2k views
    • 
    • JBones
    • May 4, 2010

36. Missing participants in a cash balance plan

    By Guest bucs, August 7, 2012
    • 1 reply
    • 1.2k views
    • 
    • mbozek
    • August 9, 2012

37. Plan document compliance

    By Gary, December 22, 2009
    • 1 reply
    • 1.2k views
    • 
    • jpod
    • December 22, 2009

38. Plan Termination Waiver of Benefits by non-owners

    By Guest elem, January 28, 2005
    • 3 replies
    • 1.2k views
    • 
    • Blinky the 3-eyed Fish
    • January 28, 2005

39. What beginning DC account balance is allowed to be considered in a safe harbor DB floor offset?

    By Guest flogger, October 23, 2003
    • 4 replies
    • 1.2k views
    • 
    • WDIK
    • October 27, 2003

40. ABPT - Appropriate Compensation

    By LIBOR, October 14, 2004
    • 2 replies
    • 1.2k views
    • 
    • LIBOR
    • October 15, 2004

41. Accrual rules - new plan

    By AndyH, December 22, 2010
    • 6 replies
    • 1.2k views
    • 
    • AndyH
    • December 23, 2010

42. AFTAP Determination

    By Guest mingblue, September 24, 2008
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • September 25, 2008

43. plan termination

    By Gary, July 22, 2011
    • 4 replies
    • 1.2k views
    • 
    • ScottR
    • July 23, 2011

44. Can a pension plan’s funding be expressed as a percentage of the one participant’s salary?

    By Peter Gulia, July 15, 2010
    • 4 replies
    • 1.2k views
    • 
    • SoCalActuary
    • July 15, 2010

45. Crediting of Military Service in Non-Military DB Plan

    By Guest mwspaid, December 8, 2000
    • 0 replies
    • 1.2k views
    • 
    • Guest
    • December 8, 2000

46. New Cash-balance Regs

    By JAY21, November 8, 2010
    • 2 replies
    • 1.2k views
    • 
    • Kevin C
    • November 8, 2010

47. 4980 transfer and reversion-more than one tax year

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

48. interest assumption

    By tuni88, May 1, 2012
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • May 25, 2012

49. "Accelerated" Breaks In Service

    By Guest sabre27, December 4, 2006
    • 1 reply
    • 1.2k views
    • 
    • SoCalActuary
    • December 4, 2006

50. Benefit Restrictions on Plan Termination?

    By Dougsbpc, December 1, 2008
    • 4 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • December 1, 2008