Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Sponsor's Agreement To Change In Funding Method

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

2. CB Plan Term & Variable Rate

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

3. EOY Valuation and advance contributions

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

4. 415 and NonD Testing

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

5. ABPT - Appropriate Compensation

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

6. accruals reduced going forward

   By SSRRS, October 22, 2021
   • 11 replies
   • 1.2k views
   • 
   • JM
   • October 27, 2021

7. funding shortfall

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

8. 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

9. Underfunded DB Plan

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

10. 415 Limitation

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

11. plan termination

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

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

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

13. Schedule B credit balances - are projections typical?

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

14. Shared Interest or Separate Interest?

    By Scott, July 21, 2009
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • July 22, 2009

15. Second Year Valuation

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

16. defined benefit plans Low Cost Defined Benefit Plans for Solo Practitioners?

    By alexsalkever, May 21, 2021   

    • retirement
    • sole prop
    • (and 1 more)

      Tagged with:

      • retirement
      • sole prop
      • solo401k
    • 2 replies
    • 1.2k views
    • 
    • Bob the Swimmer
    • May 22, 2021

17. 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

18. Allocation of Assets between 2 owners

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

19. PBGC Form 500 - timing of filing

    By BrooklynKid88, December 29, 2016   

    • timiing plan termination
    • 1 reply
    • 1.2k views
    • 
    • Effen
    • December 29, 2016

20. Notice of Benefit Restricition (436)

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

21. New Cash-balance Regs

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

22. Appropriate Assumption

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

23. AFTAP Determination

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

24. 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

25. "Accelerated" Breaks In Service

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

26. Benefit Restrictions on Plan Termination?

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

27. Fun with Top Heavy

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

28. User Fee

    By Penman2006, January 17, 2006
    • 0 replies
    • 1.2k views
    • 
    • Penman2006
    • January 17, 2006

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

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

30. Missing participants in a cash balance plan

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

31. Plan termination and FSA

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

32. Plan document compliance

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

33. Back Door Roth to go with Cash Balance/PS Plans

    By metsfan026, February 9, 2024
    • 3 replies
    • 1.2k views
    • 
    • CuseFan
    • February 9, 2024

34. Minimum funding deadline extensions - disaster relief

    By Belgarath, September 28, 2004
    • 1 reply
    • 1.2k views
    • 
    • david rigby
    • September 28, 2004

35. 2008 Reenrollment Fee

    By Andy the Actuary, December 27, 2007
    • 7 replies
    • 1.2k views
    • 
    • Guest
    • December 28, 2007

36. DB Plan & New Comparability PS Plan

    By dmb, October 23, 2006
    • 1 reply
    • 1.2k views
    • 
    • AndyH
    • October 23, 2006

37. Death of alternative payee before designating beneficiary

    By Guest Eva14, October 1, 2014   

    • Defined Benefits plan
    • beneficiary
    • (and 1 more)

      Tagged with:

      • Defined Benefits plan
      • beneficiary
      • death
    • 1 reply
    • 1.2k views
    • 
    • david rigby
    • October 1, 2014

38. Is Form 5310-a necessary for DB surplus transfer to QRP?

    By cheersmate, October 1, 2018   

    • surplus transfer
    • qualified replacement plan
    • (and 1 more)

      Tagged with:

      • surplus transfer
      • qualified replacement plan
      • 5310-a
    • 4 replies
    • 1.2k views
    • 
    • cheersmate
    • October 3, 2018

39. 412i "converted" to traditional DB

    By JAY21, February 13, 2008
    • 1 reply
    • 1.2k views
    • 
    • Belgarath
    • February 14, 2008

40. Electing Alternate Funding Target - PBGC

    By Andy the Actuary, November 25, 2008
    • 1 reply
    • 1.2k views
    • 
    • tymesup
    • November 26, 2008

41. PBGC Plan Termination

    By Dougsbpc, December 6, 2008
    • 1 reply
    • 1.2k views
    • 
    • david rigby
    • December 6, 2008

42. Funding for Early Retirement Window - Revisited

    By LIBOR, March 3, 2004
    • 2 replies
    • 1.2k views
    • 
    • LIBOR
    • March 4, 2004

43. Demutualization Proceeds

    By Guest planman, August 18, 2003
    • 1 reply
    • 1.2k views
    • 
    • david rigby
    • August 18, 2003

44. Mid yr reduction in pension benefit formula

    By VeryOldMan, December 28, 2019   

    • anticutback rules
    • 9 replies
    • 1.2k views
    • 
    • VeryOldMan
    • January 13, 2020

45. 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

46. 5500-EZ filing requirement

    By Gary, February 1, 2005
    • 1 reply
    • 1.2k views
    • 
    • WDIK
    • February 1, 2005

47. Which stock counts in determining substantial owner status w/re: sufficiency waiver

    By Guest Mark Draa, February 7, 2005
    • 3 replies
    • 1.2k views
    • 
    • Guest
    • February 9, 2005

48. Is this Safe Harbor compliant?

    By Guest DBStudentAct, September 21, 2012
    • 8 replies
    • 1.2k views
    • 
    • AndyH
    • October 3, 2012

49. Late Retirement

    By nancy, August 14, 2003
    • 2 replies
    • 1.2k views
    • 
    • nancy
    • August 21, 2003

50. Cash Balance Testing

    By retbenser, December 29, 2010
    • 6 replies
    • 1.2k views
    • 
    • AndyH
    • December 29, 2010