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BenefitsLink Message Boards > Retirement Plans > Defined Benefit Plans, Including Cash Balance
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  1. Law Firm Plan Non Discrimination Testing (2 replies)
  2. Cash balance plans - 2008 distributions - market rate? (1 reply)
  3. PPA Funding Interest Rate Survey (1 reply)
  4. EA AFTAP Certification (1 reply)
  5. Restricted Distributions (AFTAP < 80%) (2 replies)
  6. Lump sum distribution - administrative delay (5 replies)
  7. Offset Plans (3 replies)
  8. Life Settlement in a DB Plan (2 replies)
  9. Anyone Got A Magic Bullett? (6 replies)
  10. 415 limit for Cash Balance Plan (4 replies)
  11. DB plan not subject to ERISA Title IV PBGC (2 replies)
  12. Termination Approval (11 replies)
  13. Contributions to DBPP (7 replies)
  14. changing retirement age Notice 2007-69 (16 replies)
  15. cash balance plan funding method (2 replies)
  16. Majority Owner for PBGC's standard termination (2 replies)
  17. Small plans - Practicality of AFTAP Cert by 10/01 (14 replies)
  18. PEP Lump Sum Question (8 replies)
  19. treatment of terminations within a year of the "termination date" (6 replies)
  20. 2008 AFTAP (2 replies)
  21. SERP Pension--spousal beneficiary requirements (3 replies)
  22. PPA Valuations Assuming Lump Sum (1 reply)
  23. Funding percentages (0 replies)
  24. Underfunded Plan Termination in 2008 (21 replies)
  25. At What Point Does a Restricted HCE Drop Out of the Top 25? (13 replies)
  26. Final 5500 Due Before Forms Issued (7 replies)
  27. Taxation of Disability Benefits (6 replies)
  28. 2007 General Test Failure (1 reply)
  29. What Hath God Wrought? (1 reply)
  30. 404(o) Max Deduction Issues (10 replies)
  31. Interest on quarterly contributions (0 replies)
  32. Credit Balance Issues (3 replies)
  33. Interplay Between New Cash Balance Plan and Existing Defined Benefit Pension Plan (1 reply)
  34. 412(i) plan termination (1 reply)
  35. Carryover Balance and 2008 Quarterlies (1 reply)
  36. AFTAP certification for small plans (10 replies)
  37. 75% Joint and Survivor (4 replies)
  38. Plan Design for Partnership (7 replies)
  39. Cash Balance Plans (17 replies)
  40. Beneficiary Wants to Refuse Proceeds (2 replies)
  41. Cash Balance Plans (4 replies)
  42. 415 Limitations (6 replies)
  43. Revised/Corrected AFTAP (3 replies)
  44. One Participant Plan (9 replies)
  45. 415 Multiple Annuity Starting Dates (3 replies)
  46. Relative Values Interest Rate (17 replies)
  47. 415 Limitations (1 reply)
  48. 417(e) phase in for new plans? (4 replies)
  49. Individual Aggregate to Unit Credit (1 reply)
  50. 2005 Sch B filing for 5500-EZ filers (2 replies)
  51. Accrued-to-Date combo testing (2 replies)
  52. Withholding Default on Roth IRA Elections (1 reply)
  53. Notice 2007-28 (2 replies)
  54. Where Do You Find 1.430(f)-1(c) (3 replies)
  55. Participant not fully vested-when is distribution required (3 replies)
  56. Quarterly contributions (1 reply)
  57. Different Benefit formulas for employees (5 replies)
  58. AFTAP for Terminated Plans (12 replies)
  59. actuarial equivalent of 415 limits (2 replies)
  60. plan with only HCEs (5 replies)
  61. Offsetting Benefits (0 replies)
  62. CBA and Restrictions When Plan Year and CBA Year Are Differnt (0 replies)
  63. SSA Notice of Potential Private Pension Benefit Information (8 replies)
  64. benefit accrual (8 replies)
  65. AFTAP and Restrictions on benefit withdrawals (1 reply)
  66. 412i & 436 (0 replies)
  67. FTAP/AFTAP for 2008 (1st effective plan year) (14 replies)
  68. Curtailment Under FAS 158 (4 replies)
  69. Cash Balance Plan (8 replies)
  70. gateway and combined plans (4 replies)
  71. Deduction and timing (1 reply)
  72. waiver of benefits upon lplan termination (20 replies)
  73. Proposed Regs 1.436-1(h)(2) (1 reply)
  74. Increase Normal Retirement Age from 55 to 62 (17 replies)
  75. Off cycle restatement (1 reply)
  76. Coverage Test (3 replies)
  77. Allocation of Excess Assets Upon Plan Termination (1 reply)
  78. Provisional Retirement (2 replies)
  79. Plan Sponsored by More than One Company (2 replies)
  80. Normal Retirement Age (2 replies)
  81. Sample Benefits Restriction Notice (3 replies)
  82. Different Plan Year and Fiscal Year (3 replies)
  83. Credit balance / pre-funding balance (2 replies)
  84. EA Topics (4 replies)
  85. Perverse Result? (3 replies)
  86. Crediting Service (4 replies)
  87. Excess Assets on Plan Termination (5 replies)
  88. Notice of Benefit Restriction under PPA 06 (5 replies)
  89. Frozen CB Plan (8 replies)
  90. Different meanings of FTAP (0 replies)
  91. Amend Schedule B? (2 replies)
  92. tiered db design (3 replies)
  93. Can DB plan trustee pay himself invest advisory fee (7 replies)
  94. Quarterly Contributions (1 reply)
  95. IRC 411(a)(9) (0 replies)
  96. Termed DB plan finds old money (8 replies)
  97. Non Discrimination (1 reply)
  98. PPA - list of guidance (3 replies)
  99. Client's home was contributed to his DB plan (13 replies)
  100. Reporting & Disclosure (16 replies)
  101. Self-Employment Earned Income for Pension Purposes (2 replies)
  102. AFTAP (2 replies)
  103. Benefit Restriction (Accelerated Payment) Notice (7 replies)
  104. Benefits Limitation Participant Notice (0 replies)
  105. Segment Rate Mechanics (1 reply)
  106. AFTAP Calculation Questions (14 replies)
  107. AFTAP H_LL - NEED HELP UNDERSTANDING (4 replies)
  108. Small Plan Interest Rate Alternative (0 replies)
  109. Demise of IRS 77-2 (7 replies)
  110. AFTAP Heaven (14 replies)
  111. AFTAP and Burning the FSCB (9 replies)
  112. Which Current Liability? (3 replies)
  113. AFTAP and new plan (14 replies)
  114. AFTAP and Burning the FSCB (Part 2) (7 replies)
  115. 2008 Maximum Pension Deduction (4 replies)
  116. PPA Restrictions (1 reply)
  117. AFTAP Loophole? (3 replies)
  118. Timing of 415 application to accrued benefit (2 replies)
  119. Use of FSA 2007 (3 replies)
  120. FASB & Moody's (10 replies)
  121. 2008 Valuations for Small Plans (8 replies)
  122. Partners of LLC - Pension Deductions (1 reply)
  123. 60-80% AFTAP and Amendments (5 replies)
  124. Self-Employment - Earned Income for Pension plan (1 reply)
  125. Vesting in Cash Balance Plans (3 replies)
  126. Over Contribution (2 replies)
  127. Grandfathered Benefits-Final 415 regs (0 replies)
  128. AFTAP Presumption Question (5 replies)
  129. Cash Balance Plan Minimum Interest Crediting Rate (8 replies)
  130. PPA Valuation of lump sums (11 replies)
  131. Top 25 Language in DB Plans (1 reply)
  132. Terminating DB Plan & funding issues (2 replies)
  133. Limitations on Accelerated Benefit Distributions (5 replies)
  134. Cash Balance Plans - "Normal Retirement Age" (9 replies)
  135. Time limit for electing optional form of benefit (6 replies)
  136. Sole Proprietor Employee DB deduction (0 replies)
  137. Actuarial Equivalence and 411(d)(6) (3 replies)
  138. Cash-Balance Funding (11 replies)
  139. Benefit Restrictions for Terminating Plans (5 replies)
  140. PPA Lump Sum Calculator (16 replies)
  141. Restriction Question (1 reply)
  142. Excel Spreadsheet (3 replies)
  143. Cash Balance Conversion (1 reply)
  144. Frozen AB, Benefits restarted, late retirement (4 replies)
  145. Iterest Rate Selection under IRC 430 (2 replies)
  146. Does AFTAP Matter? (11 replies)
  147. 2 db plans for 2 companies (5 replies)
  148. Plan termination 2007/2008 payout (1 reply)
  149. PPA Questions (7 replies)
  150. Top Heavy Plan (2 replies)
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