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Full Version: Defined Benefit Plans, Including Cash Balance
BenefitsLink Message Boards > Retirement Plans > Defined Benefit Plans, Including Cash Balance
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  1. Unit Credit Funding Method - Gain or Loss Base (6 replies)
  2. Proposed 415 Regs (4 replies)
  3. Way to confirm enrolment of actuary? (27 replies)
  4. Schedule B reporting of pre-funding (12 replies)
  5. Required Minimum Distributions. Lump Sum (5 replies)
  6. DB AND DC COMBINED DEDUCTION (24 replies)
  7. 411(d)(6) Final Regulations - EA Meeting Grey Book (10 replies)
  8. Reading The Tea Leaves (2 replies)
  9. Reportable Event Notice (2 replies)
  10. DB plan and someone sold the client a 401(k) plan (6 replies)
  11. Restricted employee window of opportunity (5 replies)
  12. 415 Dollar Limit (2 replies)
  13. Pragmatic Disabled Life Continuance (2 replies)
  14. sample 60 day notice (1 reply)
  15. Cash Balance Suspension of Benefits, Actuarial Adjustment (1 reply)
  16. Final regs under 417(a)(3) (0 replies)
  17. new "three highest" 415 limits and previous higher income (9 replies)
  18. Disability Incidence Table (2 replies)
  19. May Cash Cow Plan Sponsor Deduct Contributions EEs of ASG (5 replies)
  20. Adoption of Plan and Deduction (1 reply)
  21. 415 and Prior Plan (8 replies)
  22. Late 5500's and PBGC Forms (1 reply)
  23. Another similar Life Insurance in a DB question (3 replies)
  24. Cash balance general confusion (2 replies)
  25. 5500 Filing Requirement (2 replies)
  26. Required Minimum Distribution in a DB plan (2 replies)
  27. Can the excise tax under 4971(a) (10%) be waived? (5 replies)
  28. Insurance in DB Plan (2 replies)
  29. Easy Q? Why Can't Partners Establish uni/solo-DB With SE Income? (10 replies)
  30. Death Benefit paid from pension plan (1 reply)
  31. Forfeiture allocation and 404(a)(7) limit (14 replies)
  32. Timing of discretionary amendments (4 replies)
  33. Current Liability (2 replies)
  34. Proposed 415 regulations (7 replies)
  35. Spinoff (1 reply)
  36. Life Insurance BRF Issue (5 replies)
  37. DB deduction and formula amendments (8 replies)
  38. Permissive Aggregation (4 replies)
  39. Self-Audit Guidelines (1 reply)
  40. Schedule F filer and DB contribution (2 replies)
  41. Notice Requirements? (4 replies)
  42. Retroactive application of comp limit and career average plans (2 replies)
  43. PBGC Coverage (3 replies)
  44. DB/Dc Offset Top Heavy Question (6 replies)
  45. Combined Plan - 404(a)(7) Deductibility Limit (1 reply)
  46. Top Heavy Minimum after being excluded? (3 replies)
  47. Interest on Late Quarterlies after the plan year (4 replies)
  48. Disability Benefit Question (0 replies)
  49. PBGC Form 1-ES (1 reply)
  50. Vesting Upon Plan Termination (4 replies)
  51. Restructured DB Plan (7 replies)
  52. fractional accrual (2 replies)
  53. DB Valuation Software Poll (37 replies)
  54. Deduction Limit under 404(a)(7) & Possible exemption from excise tax (2 replies)
  55. RASD Amendments (0 replies)
  56. Timing of IRS Approval of a DB Plan Termination (4 replies)
  57. 412(i) carve out arrangement (5 replies)
  58. De Minimus DB (5 replies)
  59. no trust agreement (5 replies)
  60. 412i Coverage (21 replies)
  61. Actuarial Outsourcing (3 replies)
  62. DB and DC Overlapping Participant - or not (1 reply)
  63. Determining "compensation" for DB plan contribution (0 replies)
  64. Benefit liabilities (1 reply)
  65. Curtailment under FAS 88 (5 replies)
  66. Variable Rate Premiums (2 replies)
  67. Change in Plan Year-Is this a change in the valuation date/funding method? (15 replies)
  68. DB/DC Gateway (2 replies)
  69. Trustee decisions final & binding (4 replies)
  70. split-dollar reporting (1 reply)
  71. Couldn't pass this one up (2 replies)
  72. Maximizing Lump Sum Distribution (1 reply)
  73. Optional form of annuity (2 replies)
  74. What happens if the IRS does not issue a favorable determination letter? (10 replies)
  75. 412(i) Plan and Election to Participate in Announcement 2005-80 Settlement Initiative (1 reply)
  76. Reallocation of Forfeitures after merging of DC plan into DB plan (2 replies)
  77. User Fee (0 replies)
  78. Cessation of Operations ERISA 4062(e) situation (3 replies)
  79. Discriminatory Plan Feature (4 replies)
  80. US Federal Court Order (8 replies)
  81. 2006 DB Minimum Distributions (7 replies)
  82. dist at 415 limit - today, Jan 4th (5 replies)
  83. COPA - Who/why are they? (10 replies)
  84. IBM freezes DB accruals (1 reply)
  85. Missed MRC (3 replies)
  86. Dif NRA, BRF? (6 replies)
  87. Nov 30-Year Treasury Rate (6 replies)
  88. Combined Plans using PEO 401(k) (0 replies)
  89. Real Estate investment (8 replies)
  90. spouse notice of retroactive annuity starting date (1 reply)
  91. New DB Employees (4 replies)
  92. No NHCE's (2 replies)
  93. purchasing insurance policy FROM the plan (7 replies)
  94. Spin-off vesting issue (7 replies)
  95. How are people handling this? (4 replies)
  96. Expiration of PFEA re 415 (1 reply)
  97. Termination of underfunded DB Plan - reduction of benefit (3 replies)
  98. Db Plan - constructive ownership (1 reply)
  99. How to determine the 415 limit under a new DB plan when there was a benefit from an old DB plan of the same employer, under old and proposed rules. (4 replies)
  100. Beginning of Year Valuation (1 reply)
  101. accrued to date testing with sep plan (3 replies)
  102. Terminating DB Plan Missing Participants (0 replies)
  103. Can terminating plan make special funding contribution? (16 replies)
  104. FAS change of measurement date (2 replies)
  105. Takeover/change in actuary (4 replies)
  106. Termination of a 412(i) plan (8 replies)
  107. Migration question (4 replies)
  108. Service exclusion for Vesting (1 reply)
  109. Non-Profit Enties-special opportunities (2 replies)
  110. Deduction of contributions after year of termination? (1 reply)
  111. Minimum Distributions (1 reply)
  112. Lump Sums (7 replies)
  113. Asset Valuation Method (5 replies)
  114. Asset Valuation Method (0 replies)
  115. Anyone had a 412(e) app accepted? (2 replies)
  116. 401(a)(9) Amendments (1 reply)
  117. Granting Service (1 reply)
  118. Joint and Survivor Annuity (13 replies)
  119. MRD for New Plan (1 reply)
  120. Excluding "some" union employees (6 replies)
  121. New Plan for a dead guy? (7 replies)
  122. Post-Retirement Medical Accounts-DB (0 replies)
  123. Sample Letter to describe defined benefit plans (4 replies)
  124. Arbitrary Acceleration of Early Retirement Age for Some (2 replies)
  125. Hurricane Katrina (2 replies)
  126. Need Help! IRS Audit (9 replies)
  127. Wiping out bases due to ERISA FFL (3 replies)
  128. Partnership Plan and Plan Deduction Logistics (8 replies)
  129. Death Benefit under QPSA after plan termination (3 replies)
  130. Separate Plan for Employees (3 replies)
  131. Expense loads in funding (4 replies)
  132. QSLOB late filing (10 replies)
  133. Age limits on DB plan startups? (7 replies)
  134. Plan Merger Timeline (0 replies)
  135. Top Heavy Plans (4 replies)
  136. Loans from pension plan (2 replies)
  137. Overlap and plan year and fiscal year (8 replies)
  138. Actuarial Increase After Freeze (4 replies)
  139. Vesting on Plan Termination - revisited (5 replies)
  140. Mid-Year Merger of DB Plans (3 replies)
  141. Minimum participation under S401(a)(26) (1 reply)
  142. Deduction of Contributions to a DB Plan (7 replies)
  143. Creative Unionizing-410b Exclusions (3 replies)
  144. Cost of Actuarial Services (1 reply)
  145. 204(h) Notice mailing date ? (3 replies)
  146. PBGC Premium Payments (3 replies)
  147. Eligibility Rules (8 replies)
  148. 401(a)(17) and application of IRS Notice 2001-56 (6 replies)
  149. Amortization Base in Year Following Early Retirement Window (7 replies)
  150. Reportable Event Notice to PBGC (1 reply)
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