Independent Actuaries https://validator.w3.org/feed/docs/rss2.html HCEs – Who They Are, and How They Impact Retirement Plans Home Karen Dunn, EA Our Team Job Openings What happens if a plan doesn’t pass non-discrimination testing? Retirement Plan Basics FAQs Annual Deadlines Profit Sharing Plans 401(k) Plans Why Are Cash Balance Plans So Popular? Governmental Accounting Standards Board (GASB) Actuarial Services Our Services What is an actuarial valuation report for a defined benefit plan? Do You Need an Actuary to Administer a Cash Balance Plan? Pension Trends Newsletter Pension Trends Archive June 2026 Roshan Bozorgnia, ASA, EA, MAAA Eddy Crouser Can ChatGPT do my Annual Administration? Why not? The Importance of the Interest Crediting Rate Too Much of a Good Thing Common Terms in Defined Benefit Plans Government Forms Defined Benefit Plan Administration Duties Plan Termination It’s Not Too Late! Client Forms December 2025 Ben Bedont, EA Qualified Replacement Plans What Plans Are Required To Be Covered By The PBGC? What Plans Are Exempt? IRS Releases Final Regulations for SECURE 2.0 Act Catch-Up Provisions 2026 Plan Limits Retirement Plan Limits U.S. Government Shutdown Delays Publication of Interest Rates for Retirement Plans Qualified Student Loan Repayments Plan Disqualification 2026 Plan Year Minimum Funding Segment Interest Rates Eliza Long Shannon Hatfield, FSA, EA, MAAA Aeron Riordon, ASA, EA, MAAA Kiwi White Can You Convert a Traditional Defined Benefit Plan to a Cash Balance Plan? Logan Goldsby, QKA, QKC August 2025 Aim Low: Cash Balance Plan Investment Strategies Blog