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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. ABO and CL for backloaded cash balance plans (7 replies)
  2. Missing Participants - DB Termination (7 replies)
  3. 404(a)(1)(D) (5 replies)
  4. Top-Heavy Minimums (5 replies)
  5. Fasb Disclosure rates (Moody's) (4 replies)
  6. Valuation Assets (13 replies)
  7. IRC 412(i) Ist Yr. issues (0 replies)
  8. Optional Forms upon Plan Termination (7 replies)
  9. Minimum Funding Requirements (2 replies)
  10. Cash-Balance Plans (0 replies)
  11. Section 401(h) medical plan (0 replies)
  12. Section 404 Cost for DB Plan (2 replies)
  13. Offset Plan (8 replies)
  14. death benefit for unmarried participants (2 replies)
  15. Cash Balance - Calculation of Accrual for Testing (0 replies)
  16. Overfunded one man DB Plan (8 replies)
  17. Proposed Cash-Balance Regs (remainder) (3 replies)
  18. Deduction for Terminating Plan (7 replies)
  19. violation of 404(c)? (4 replies)
  20. DB/DC COMBOS (0 replies)
  21. Benefit offset due to QDRO (7 replies)
  22. 100% Excise Tax (0 replies)
  23. 415 Year of Participation (5 replies)
  24. How do you find an old mortality table? (4 replies)
  25. reducing a 100% QPSA to a 50% QPSA (1 reply)
  26. underfunded one-man db plans (4 replies)
  27. partial distribution - distributable event (2 replies)
  28. S415 Limit and Fractional Accrual Formula (8 replies)
  29. Cash-Balance Plans (11 replies)
  30. Application of 411(d)(6) to compensation (4 replies)
  31. Eliminate lump sum benefit? (2 replies)
  32. Problem with Prior Sch B (6 replies)
  33. Terminated Db And Top Heavy After Egtrra (11 replies)
  34. tax-exempt entity pension plans (0 replies)
  35. initial recognition of FAS 87 for non-US Plan (4 replies)
  36. Voluntary/Mandatory Contributions (3 replies)
  37. RP-2000 Mortality Table (16 replies)
  38. Lump Sums (2 replies)
  39. 401(a)(4) Corrective Amendment (1 reply)
  40. Defined Benefit Minimum Distributions (2 replies)
  41. Suspending benefit accruals for 2 or 3 years (5 replies)
  42. Contribution of Stock to DB Plan (1 reply)
  43. Grandfathering Actuarial Equivalence (6 replies)
  44. Quarterly contributions and JCWAA (8 replies)
  45. Plan with no actives (6 replies)
  46. Strike vs. Lockout (2 replies)
  47. Cash Balance Sample Document (3 replies)
  48. ARA recognition (1 reply)
  49. 10% Limit on Qualifying Employer Securities (7 replies)
  50. Conversion to Floor Offset (3 replies)
  51. Benefit statements for deferred vested (2 replies)
  52. Quarterly contributions for Short plan year (1 reply)
  53. EGTRRA sunset provision and FASB (6 replies)
  54. Conversion to Cash Balance (7 replies)
  55. ERISA 204(h) Notice Illustrative Examples (0 replies)
  56. Floor offset and Form 5500 Participant Count (8 replies)
  57. Floor Offset Plans (2 replies)
  58. cash balance plan (0 replies)
  59. Def. of Comp.--does it include work comp. payments (1 reply)
  60. EE Provided Accrued (0 replies)
  61. Funding Method Changes (2 replies)
  62. 404a7 regarding split plans (0 replies)
  63. Fully insured plans 412(i) (5 replies)
  64. Projected Unit Credit plan out of balance (1 reply)
  65. Lump sum distribution (2 replies)
  66. Stock Distribution from Terminating DB Plan? (9 replies)
  67. Reasonable funding method? What to do? (14 replies)
  68. Abatement of 4971 Tax (1 reply)
  69. hardship withdrawals (5 replies)
  70. Deficit Reduction Contribution (2 replies)
  71. EA Meeting - anything of importance so far? (5 replies)
  72. Is Pre-Participation Compensation Excludable? (6 replies)
  73. PBGC Interest Rates (1 reply)
  74. Accumulated Reconciliation Account (6 replies)
  75. Reducing Compensation Limit (1 reply)
  76. COLA above current 415 $ Limit (2 replies)
  77. "Converting" DB plan to 401(k) (7 replies)
  78. Defined Benefit Plan (1 reply)
  79. Plan termination annuities & lump sums (15 replies)
  80. Benefit Formulas (7 replies)
  81. Deceased participant w/ remaining non-taxable base (2 replies)
  82. Suspension of benefits notice (0 replies)
  83. Deferred Vested Death Benefit (1 reply)
  84. Moody's Aa rate (1 reply)
  85. Protected benefits (2 replies)
  86. 1983 GAM Table (1 reply)
  87. 120% Jcwaa Rate Under 404 (6 replies)
  88. Which conversion table? (1 reply)
  89. FASB 87 Reporting (1 reply)
  90. DB/DC combo deduction limit (7 replies)
  91. Change in Comp Limit after EGTRRA Amendment (2 replies)
  92. 412(i) (0 replies)
  93. Pre-7/1/96 Employees (2 replies)
  94. Defined Benefit Plans (5 replies)
  95. Don't Squeeze the Payables! (5 replies)
  96. Plan Compensation Issue (1 reply)
  97. Suspension Of Benefits (0 replies)
  98. Experience (Gain)/Loss (8 replies)
  99. DC/DB floor offset combo (3 replies)
  100. Db Rfp (0 replies)
  101. Pre-Participation Service (2 replies)
  102. EGTRRA & S404/412 Funding Calculations (1 reply)
  103. 401(a)(17) proration (2 replies)
  104. If an individual has a defined benefit plan and the minimum funding re (12 replies)
  105. cross-tested db/dc combo, (7 replies)
  106. AVA Method (2 replies)
  107. part time employee excluded from plan (5 replies)
  108. reliance on quoted benefits (1 reply)
  109. elapsed time method for crediting service (0 replies)
  110. Testing Issues In A DB/DCCombination (5 replies)
  111. Converting a direct rollover to an initial cash balance (4 replies)
  112. waiver of premium (0 replies)
  113. 401(a)(26) problem? (13 replies)
  114. Part-Time Eligibilty: Ambiguous Plan Terms? (10 replies)
  115. Form 5500 filing with asset sale (4 replies)
  116. Reducing owner's benefit (2 replies)
  117. Floor-Offset Plans - Minimum Funding and PBGC Premiums (7 replies)
  118. Government Pick-Ups (1 reply)
  119. External Compensation (8 replies)
  120. Local goverment retirement plan employee rights? (1 reply)
  121. Recognition of Future Benefit Increases - Plan Not Described in 413(a) (8 replies)
  122. Retroactive Plan Effective Date (2 replies)
  123. Disability benefits that comply with the ADEA (1 reply)
  124. Sole Proprietorship Valuation (6 replies)
  125. Adoption of plan with retroactive effective date (6 replies)
  126. New rules for late quarterly interest charges (1 reply)
  127. IRC Sec 4980(d)(3) hurdle (3 replies)
  128. DB/DC combo plan (2 replies)
  129. cash balance lump sum (3 replies)
  130. General Test Required ? (8 replies)
  131. 412(i) plans (25 replies)
  132. Top Heavy Required Aggregation Group 4 Year Lookback (0 replies)
  133. Benefits subject to 417(e)(3) (12 replies)
  134. Multiple Employer Plans (1 reply)
  135. IRC 417 Interest Rate (4 replies)
  136. SEC challenging long term rate of return assumptions 9% or more (10 replies)
  137. OBRA and RPA interest rates (3 replies)
  138. Floor Offset Plan (2 replies)
  139. Election to Limit Plan Compensation (6 replies)
  140. Takeover plan with a 401(a)(26) failure (5 replies)
  141. PBGC Insurance Premiums (9 replies)
  142. Under 100 participants for DRC (1 reply)
  143. Variable Annuity DB Investment (5 replies)
  144. Contributions to plan (2 replies)
  145. Predecessor Employer (4 replies)
  146. Restricted Employee? (2 replies)
  147. Lookback Year Compensation For HCE Status In Off-Calendar Year Plan (2 replies)
  148. Retired employee receiving a monthly pension no longer wants her pensi (14 replies)
  149. USERRA requires that military service be treated as service for the em (1 reply)
  150. 412i for a Sole Proprietor (1 reply)
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