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Full Version: Defined Benefit Plans, Including Cash Balance
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  1. Missing Plan Amendments (8 replies)
  2. PPA Valuations (3 replies)
  3. Time for determination? (10 replies)
  4. Anyone still using 83 IAM for actuarial equivalence (2 replies)
  5. Plan Expenses added to TNC (4 replies)
  6. discussion draft of pension relief legislation (2 replies)
  7. 2009 FTAP/AFTAP and Credit Balance (15 replies)
  8. Notice of Benefit Restricition (436) (3 replies)
  9. Distressed Termination, MRC and excise tax (0 replies)
  10. actuarial equivalence (8 replies)
  11. 2009 AFTAP regs for plans with EOY valuations? (1 reply)
  12. Annual Funding Notice (12 replies)
  13. Prohibited Transaction (2 replies)
  14. Annual Funding Notices - EOY vals (1 reply)
  15. DOL Funding Notice - Terminated Plan (8 replies)
  16. UNDER FUNDED PBGC Lumpsum Restriction (2 replies)
  17. Deemed reduction in funding balances - 436(f)(3) (1 reply)
  18. DB restatements (3 replies)
  19. Plan Funding (16 replies)
  20. DB(k) plans (5 replies)
  21. Prohibited Transaction (3 replies)
  22. Determination Letter New Plan (10 replies)
  23. When are quarterlies required for 2009 plan year? (11 replies)
  24. 415 Calculations (5 replies)
  25. Increasing plan benefit formula (3 replies)
  26. Change of funding method? (3 replies)
  27. $350 to get statement of accrued benefits? (1 reply)
  28. Pension Funding Equity Act 2004 (1 reply)
  29. Cash Balance and the change of AE interest rate (4 replies)
  30. CB Plan Term & Variable Rate (2 replies)
  31. Floor Offset arrangement with past service grant (9 replies)
  32. Problem with surplus assets (3 replies)
  33. Consequences of retroactive reduction in accrued benefit (4 replies)
  34. Social Security calculator (1 reply)
  35. Top 25 Restricted Payment (1 reply)
  36. Does PPA Funding Allow This? (3 replies)
  37. 412(e) Plan (0 replies)
  38. 5500 schedule order (5 replies)
  39. Life Insurance IN a DB Plan but Participant is Uninsurable (10 replies)
  40. PPA Funding (16 replies)
  41. PBGC Reportable Event (1 reply)
  42. Definition of Accrued Benefit (7 replies)
  43. 412(d)(2) Elections; filed with 5500-EZs ? (3 replies)
  44. Billing (5 replies)
  45. 417(e) Question (5 replies)
  46. 412i Plan (6 replies)
  47. Avoiding election to reduce prefunding balance (2 replies)
  48. Oops - contribution went to the wrong place (2 replies)
  49. Optional Forms while Benefit Restrictions Apply (3 replies)
  50. Sole-Prop Non-Deductible Contributions (1 reply)
  51. Expected Return on Assets under SFAS 87 or 158 (7 replies)
  52. Coverage - Aggregation of 401(k), 401(m) and QNEC (5 replies)
  53. Establishing DB Plan Retire/Rehire Criteria (3 replies)
  54. Cash Balance: Interest Credits (1 reply)
  55. RMD with partially vested benefit (7 replies)
  56. Top Heavy Question (6 replies)
  57. Timing of contribution for fiscal year company in a controlled group with a calendar plan year (5 replies)
  58. Cash Balance Distibution post age 70 1/2 (2 replies)
  59. BRF Testing (1 reply)
  60. Cash Balance New plan design (6 replies)
  61. AFTAP and participant loans (7 replies)
  62. What is the lump sum limit for 436(d)(5) restriction? (9 replies)
  63. Sunrise, Sunset (2 replies)
  64. Includible Contributions and 2008/2009 (4 replies)
  65. 2008 SB, Line 23 (3 replies)
  66. Plan Termination (2 replies)
  67. Shared Interest or Separate Interest? (3 replies)
  68. Vesting after plan freeze (3 replies)
  69. 436-AFTAP Transition % requirements (2 replies)
  70. 401a26 for owners only (12 replies)
  71. Forfeiture in a defined benefit plan (1 reply)
  72. EOY-Valuations & Final Val (3 replies)
  73. New PPA regs? (2 replies)
  74. PBGC Coverage Question (10 replies)
  75. lazy man's question (15 replies)
  76. deemed reduction of Funding Balance (3 replies)
  77. Testing Query (1 reply)
  78. Is this lady vested? (6 replies)
  79. First year deduction (5 replies)
  80. Back Pay (2 replies)
  81. Solo DB Plan w/ Dead Participant (6 replies)
  82. DB Plan Freeze - After Eligibility but Before Entry Date (10 replies)
  83. Verification that retirees are still living (5 replies)
  84. 204h notices (4 replies)
  85. Restatement of Plan (2 replies)
  86. Watch It, Gotcha (2 replies)
  87. BallPark Fee Quote? (25 replies)
  88. 100% J & S Adjustment (1 reply)
  89. Administrative delay (2 replies)
  90. Additional Contribution for 2008 (2 replies)
  91. Initial Audit (2 replies)
  92. Massive Merger? (3 replies)
  93. What Is Quarterly Contribution (5 replies)
  94. Partial Plan Termination (4 replies)
  95. Treatment of Funding Deficiency (14 replies)
  96. Sale of Ins. Policy to Participant (2 replies)
  97. Annual Funding Notice - terminated plan (1 reply)
  98. Plan Amendment (1 reply)
  99. Applying Credit Balance to Quarterly Contr Requirements (2 replies)
  100. DB/DC and Minimum Gateway (1 reply)
  101. Form 990 Part VII, Column F (2 replies)
  102. Cash balance funding under PPA (6 replies)
  103. IRS determination letter filing (3 replies)
  104. Annual Funding Notice (3 replies)
  105. Pre 62 normal retirement age plans (8 replies)
  106. Reportable Event - Misse Quarterly Contributions (4 replies)
  107. Help wanted: FAS 106 work (0 replies)
  108. standard termination and the pbgc (7 replies)
  109. Guidance on waiver of 2009 minimum required distributions (10 replies)
  110. Section 432 notice (2 replies)
  111. Merging Two DB Plans (9 replies)
  112. Suspension of Benefits Notice (6 replies)
  113. Excess Contributions (8 replies)
  114. Fiduciary Prudence? (1 reply)
  115. Cash Balance Interest Crediting Rate (7 replies)
  116. Go to Jail; Go directly to Jaill (8 replies)
  117. Plan Termination (3 replies)
  118. Schedule SB AFTAP (Line 15) (1 reply)
  119. AFTAP for new plan effective 1/1/09 (2 replies)
  120. Nondiscrimination testing (5 replies)
  121. Electronic Display of 5500 (1 reply)
  122. Conversion of DB Plan to DC Plan (4 replies)
  123. Failed 401(a)(26) (11 replies)
  124. Required CB Burn (2 replies)
  125. Attachment to Schedule SB (4 replies)
  126. Deemed Election (2 replies)
  127. EFAST filing of 5500, etc (6 replies)
  128. Benefit Restrictions (6 replies)
  129. Final Schedule SB for Terminated Plan (10 replies)
  130. 412(i) plan - reduce formula (1 reply)
  131. defined benefit inequities (7 replies)
  132. Continuing Education requirement for EAs (5 replies)
  133. DB Plan With Life Insurance (2 replies)
  134. Eligibility Question (2 replies)
  135. RP-2000 q's (2 replies)
  136. Section 415 pet peeve (2 replies)
  137. Soliciting recommendations for DB admin (0 replies)
  138. Break in service, average comp (1 reply)
  139. Plan Amendment (1 reply)
  140. 412(i) Audit from hell, could use some help (20 replies)
  141. Employee option to change plans (6 replies)
  142. non-cash contributions (2 replies)
  143. Use of Carryover Balance for Quarterly Contribution (3 replies)
  144. Deferral Past NRA (3 replies)
  145. Severance benefits paid from Pension Plan (4 replies)
  146. Communication Tip (0 replies)
  147. Distribution Fees (2 replies)
  148. When 436 Benefits Restrictions Lifted (4 replies)
  149. Another PPA anomaly (1 reply)
  150. 412i conversion (0 replies)
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