Defined Benefit Plans, Including Cash Balance

7,164 topics in this forum

1. Applicability of “top-25” restricted payment rule in HCE-only Cash Balance plan

   By Cat_Lady_Pension, December 19   

   • funding
   • benefits
   • (and 1 more)

     Tagged with:

     • funding
     • benefits
     • top paid
   • 5 replies
   • 245 views
   • 
   • Bri
   • December 19

2. RMD after plan termination

   By Jakyasar, July 25, 2023
   • 7 replies
   • 909 views
   • 
   • Jesse C
   • December 18

3. record keeping and online access

   By Tom, December 18
   • 1 reply
   • 180 views
   • 
   • Effen
   • December 18

4. Advantage to signing new CB plan by 12/31 over retroactively signing by tax deadline?

   By TPApril, December 8
   • 5 replies
   • 350 views
   • 
   • Lou S.
   • December 18

5. Interest on lump sum

   By SSRRS, December 11
   • 5 replies
   • 6.5k views
   • 
   • SSRRS
   • December 11

6. amending actuarial equivalence for terminated plan

   By jane murray, December 29, 2017
   • 5 replies
   • 1.5k views
   • 
   • David Peckham
   • December 9

7. PBGC Audit

   By Jakyasar, December 2
   • 3 replies
   • 279 views
   • 
   • Jakyasar
   • December 4

8. SSA Notice of Potential Private Pension Benefit Information

   By Guest jhall, April 23, 2008
   • 12 replies
   • 32.2k views
   • 
   • Effen
   • December 2

9. Overfunding a CB plan and the 6% rule

   By xtide, November 17
   • 3 replies
   • 312 views
   • 
   • Lou S.
   • November 20

10. Market Rate of Return Cash Balance Plans

    By austin3515, November 15
    • 2 replies
    • 545 views
    • 
    • CuseFan
    • November 17

11. Received email from the pbgc

    By SSRRS, November 13
    • 6 replies
    • 785 views
    • 
    • david rigby
    • November 14

12. PBGC Coverage

    By Renee H, October 22
    • 5 replies
    • 692 views
    • 
    • Renee H
    • November 5

13. Benefit Payable when no QDRO was written

    By ConnieStorer, October 23
    • 5 replies
    • 1.3k views
    • 
    • fmsinc
    • October 24

14. When can I set up a new plan after terminating the old one?

    By Jakyasar, October 21
    • 3 replies
    • 1.1k views
    • 
    • Jakyasar
    • October 21

15. Application of IRC §404(a)(6) When a DB Contribution Is Made After 9/15 but Before 10/15

    By Audrey, October 16
    • 8 replies
    • 906 views
    • 
    • Lou S.
    • October 20

16. Returned Checks for Terminated Plan (Re: Form 5500)

    By metsfan026, October 12
    • 4 replies
    • 929 views
    • 
    • TheBoxMan
    • October 14

17. Minimum contribution and deductibility deadline (LA County)

    By AndrewM, October 13
    • 1 reply
    • 415 views
    • 
    • David D
    • October 13

18. Form 5500 Filing - Late Adoption of a Plan

    By metsfan026, October 8
    • 6 replies
    • 828 views
    • 
    • metsfan026
    • October 9

19. Plan Termination Inquiry;

    By Kent Allard, October 4   

    • prohibited
    • defined benefit
    • (and 5 more)

      Tagged with:

      • prohibited
      • defined benefit
      • pension
      • plan termination
      • unpredictable contingent event benefits
      • defined benefit plan
      • 436
    • 1 reply
    • 421 views
    • 
    • C. B. Zeller
    • October 6

20. § 415(b)(3)'s Confluence with § 416 Accruals

    By Kent Allard, September 20   

    • 415
    • 416
    • (and 2 more)

      Tagged with:

      • 415
      • 416
      • top-heavy
      • benefit accrual
    • 4 replies
    • 1.9k views
    • 
    • Kent Allard
    • October 4

21. Terminated DB Plan Participant Still Waiting After 12+ Months – No Communication, No Distribution Timeline

    By DR245, September 26
    • 10 replies
    • 2.7k views
    • 
    • AKowalski
    • September 29

22. AFTAP range certification

    By Jakyasar, September 29
    • 2 replies
    • 943 views
    • 
    • Jakyasar
    • September 29

23. Funding Required for years with no AFTAP?

    By Dougsbpc, September 27
    • 0 replies
    • 854 views
    • 
    • Dougsbpc
    • September 27

24. Too Soon to Do Another Fresh Start?

    By NewBieHere, September 12
    • 9 replies
    • 3.8k views
    • 
    • Lou S.
    • September 18

25. Switching from BOY to EOY val for DB plan

    By Jakyasar, September 12
    • 2 replies
    • 2.2k views
    • 
    • Jakyasar
    • September 12

26. Penalties If Can't Fund Their Contributions

    By metsfan026, September 10
    • 4 replies
    • 2.1k views
    • 
    • metsfan026
    • September 11

27. Reducing Owners Contribution to Cash Balance Plan

    By metsfan026, September 5
    • 8 replies
    • 5.1k views
    • 
    • Calavera
    • September 8

28. Employer Contributions to 401(k)/Profit Sharing Limited by Cash Balance Plan

    By metsfan026, September 3
    • 5 replies
    • 840 views
    • 
    • John Feldt ERPA CPC QPA
    • September 5

29. 110% rule revisited

    By Jakyasar, August 27
    • 8 replies
    • 4.3k views
    • 
    • Calavera
    • September 3

30. Allocation of Excess Assets, only HCEs in Plan

    By mwyatt, August 28
    • 5 replies
    • 2.5k views
    • 
    • Gina Alsdorf
    • September 2

31. Public Employee with outside earned income

    By Dougsbpc, August 28
    • 1 reply
    • 1.3k views
    • 
    • Peter Gulia
    • August 28

32. Nondeductible Contributions

    By pensionam, August 27
    • 3 replies
    • 1.8k views
    • 
    • Lou S.
    • August 27

33. PBGC coverage failure remediation

    By LanternKey, August 26
    • 2 replies
    • 2.4k views
    • 
    • Effen
    • August 27

34. Change in Funding Method - Settlor or Fiduciary Function?

    By M_2015, August 26
    • 3 replies
    • 1.3k views
    • 
    • Effen
    • August 26

35. Non-sex discriminatory mortality tables

    By rocknrolls2, August 21
    • 4 replies
    • 3.9k views
    • 
    • david rigby
    • August 22

36. Frozen Defined Benefit Plan and 415 Limit Increases

    By Dougsbpc, August 24, 2024
    • 7 replies
    • 1.8k views
    • 
    • Bri
    • August 22

37. Frozen plan and increase in AB for increase in cola

    By SSRRS, August 19
    • 0 replies
    • 793 views
    • 
    • SSRRS
    • August 19

38. 1st year RMD Defined Benefit Plan, no account balance by RBD

    By pensiongeek, August 18
    • 1 reply
    • 581 views
    • 
    • CuseFan
    • August 19

39. Restoration of Benefit Accruals

    By Dougsbpc, August 15
    • 2 replies
    • 795 views
    • 
    • david rigby
    • August 16

40. 3 year average

    By SSRRS, August 7
    • 7 replies
    • 4.6k views
    • 
    • SSRRS
    • August 13

41. Cash Balance Plan Terminee Forms of Benefits for Distribution

    By Dougsbpc, August 11
    • 1 reply
    • 1k views
    • 
    • CuseFan
    • August 11

42. Delayed initial annuity or lump sum because of annual audit?

    By Mikeyl41, August 7
    • 10 replies
    • 1.5k views
    • 
    • CuseFan
    • August 8

43. Purchasing an Annuity

    By Michael Burkow, July 23
    • 5 replies
    • 999 views
    • 
    • CuseFan
    • July 24

44. Big Thank You to Lois!

    By Effen, July 20
    • 1 reply
    • 975 views
    • 
    • Lois Baker
    • July 20

45. Short plan year accrual

    By SSRRS, July 17
    • 1 reply
    • 956 views
    • 
    • Lou S.
    • July 18

46. Eligibility provision

    By SSRRS, September 15, 2021
    • 20 replies
    • 2k views
    • 
    • SSRRS
    • July 16

47. Paying Random IRS Audit fees from DB Plan assets

    By Barbara, July 11
    • 5 replies
    • 2.7k views
    • 
    • CuseFan
    • July 16

48. Amending valuation during audit

    By SSRRS, June 17
    • 20 replies
    • 1.7k views
    • 
    • SSRRS
    • July 10

49. Client withdrew all the Plan's Funds

    By Appalachian_Trail, May 27
    • 7 replies
    • 2.1k views
    • 
    • Gina Alsdorf
    • July 9

50. Qualified Disability Benefit Protected?

    By Snapper, August 4, 2021
    • 4 replies
    • 1.6k views
    • 
    • Effen
    • July 9