Defined Benefit Plans, Including Cash Balance

7,210 topics in this forum

1. Merging DB Plans

   By SSRRS, 5 hours ago
   • 2 replies
   • 21 views
   • 
   • SSRRS
   • 2 hours ago

2. Adding Canada Employees to PBGC covered pension plan

   By justanotheradmin, Tuesday at 10:03 PM
   • 6 replies
   • 138 views
   • 
   • Jakyasar
   • 6 hours ago

3. Determination of Shared Interest for Prospective DRO in DB Plan Based on Marital Settlement Agreement

   By rocknrolls2, Friday at 05:26 PM
   • 8 replies
   • 236 views
   • 
   • QDROphile
   • Tuesday at 07:05 PM

4. Post determination letter amendment to pension plan

   By Renafesq, Friday at 01:30 PM
   • 1 reply
   • 217 views
   • 
   • Effen
   • Sunday at 01:45 PM

5. 401(b)(3) - Can it be used to reduce the pay credit for a SoleProp?

   By actuary_pension, July 29
   • 4 replies
   • 222 views
   • 
   • actuary_pension
   • Friday at 08:14 PM

6. Floor offset DB plan subject to PBGC coverage?

   By Micks, July 1
   • 7 replies
   • 437 views
   • 
   • Peter Gulia
   • July 27

7. Amending plan actuarial to 2%

   By SSRRS, July 24
   • 1 reply
   • 301 views
   • 
   • Effen
   • July 25

8. Can a Board Resolution Replace a Formal Plan Termination Amendment for a DB plan?

   By Micks, June 29
   • 8 replies
   • 759 views
   • 
   • Micks
   • July 2

9. Control group two plans

   By SSRRS, May 27
   • 8 replies
   • 577 views
   • 
   • SSRRS
   • June 26

10. Using prefunding balance for minimum funding contribution (MRC)

    By Jakyasar, June 11
    • 2 replies
    • 320 views
    • 
    • Calavera
    • June 15

11. AFN related

    By Jakyasar, June 10
    • 3 replies
    • 282 views
    • 
    • Paul I
    • June 15

12. Failure to include Schedule SB

    By JustMe, October 15, 2020
    • 7 replies
    • 1.4k views
    • 
    • Paul I
    • June 11

13. Missed MRC 3 years and did not file the 5500 as well

    By SSRRS, May 13
    • 5 replies
    • 648 views
    • 
    • SSRRS
    • June 9

14. 50% of FT question

    By truphao, June 6
    • 1 reply
    • 372 views
    • 
    • Jakyasar
    • June 8

15. Interest on lump sum

    By SSRRS, June 4
    • 3 replies
    • 642 views
    • 
    • C. B. Zeller
    • June 8

16. AFTAP - Takeover Plan

    By actuary_pension, May 27
    • 2 replies
    • 562 views
    • 
    • actuary_pension
    • June 2

17. Terminating Cash Balance Plan and Crediting Interest

    By CuseFan, May 20
    • 11 replies
    • 1.1k views
    • 
    • Peter Gulia
    • May 26

18. DB Plan - 415 Issue

    By JP, May 22
    • 0 replies
    • 424 views
    • 
    • JP
    • May 22

19. SB FT vs FT for maximum contribution etc.

    By SSRRS, May 1
    • 7 replies
    • 648 views
    • 
    • C. B. Zeller
    • May 21

20. DB RMD related - a refresher/double check

    By Jakyasar, February 19
    • 8 replies
    • 785 views
    • 
    • tymesup
    • May 20

21. DB Plan Reduced Participant's Benefit due to Pending QDRO at Annuity Starting Date. QDRO Entered by Court Nearly 11 Years Later, Retroactive to Annuity Starting Date. Is Alternate Payee Entitled to Interest between Annuity Starting Date and Date Payment u

    By rocknrolls2, May 18
    • 8 replies
    • 762 views
    • 
    • Peter Gulia
    • May 19

22. Help finding a SEP IRA Document to stand beside a Cash Balance Plan

    By Brob69, May 11
    • 2 replies
    • 432 views
    • 
    • Liz Hallam
    • May 12

23. Can Post-Annuity Starting Date QDRO Be Given Retroactive Effect to Annuity Starting Date?

    By rocknrolls2, April 30
    • 7 replies
    • 889 views
    • 
    • Artie M
    • May 5

24. 50% Owner now working less than 40 hours a month

    By SSRRS, April 30
    • 4 replies
    • 509 views
    • 
    • CuseFan
    • May 5

25. Escheat by Annuity Issuer for Terminated Plan

    By Carol V. Calhoun, April 14
    • 10 replies
    • 1.2k views
    • 
    • Gina Alsdorf
    • April 20

26. Implicit Bifurcation of SSLIO for Joint Lives

    By ETL, April 15
    • 2 replies
    • 482 views
    • 
    • ETL
    • April 16

27. EA Exams

    By Effen, April 1
    • 1 reply
    • 374 views
    • 
    • Hojo
    • April 1

28. RMD Question

    By Dougsbpc, March 30
    • 2 replies
    • 743 views
    • 
    • David D
    • March 31

29. S corp db contribution from personal

    By SSRRS, March 27
    • 7 replies
    • 781 views
    • 
    • CuseFan
    • March 31

30. Actuarial increases past average compensation

    By SSRRS, March 25
    • 10 replies
    • 1.3k views
    • 
    • CuseFan
    • March 30

31. Testing Requirements for CB/PS Combo Plan with Different Eligibility Dates

    By metsfan026, March 25
    • 7 replies
    • 829 views
    • 
    • CuseFan
    • March 27

32. unit benefit formula

    By jtpa, March 20
    • 3 replies
    • 661 views
    • 
    • Effen
    • March 23

33. Impermissible Withdrawal

    By pensionam, March 9
    • 9 replies
    • 1.1k views
    • 
    • david rigby
    • March 19

34. 2 separate DB Plans

    By SSRRS, March 12
    • 1 reply
    • 689 views
    • 
    • Effen
    • March 13

35. Salary in a frozen DB PLAN

    By SSRRS, February 19
    • 4 replies
    • 827 views
    • 
    • SSRRS
    • March 12

36. Testing 401a26

    By Jakyasar, February 27
    • 1 reply
    • 569 views
    • 
    • CuseFan
    • March 2

37. PS maximum when DB at low 404 limit

    By drakecohen, February 20
    • 3 replies
    • 977 views
    • 
    • Bri
    • February 23

38. No plan was set up but contributions made/deductions taken

    By Jakyasar, February 23
    • 8 replies
    • 1.3k views
    • 
    • Jakyasar
    • February 23

39. Amendment to increase benefit after plan terminated

    By Jakyasar, February 12
    • 7 replies
    • 1.1k views
    • 
    • David D
    • February 14

40. Frozen Cash Balance Plan + Profit Sharing Requirements

    By metsfan026, February 9
    • 2 replies
    • 841 views
    • 
    • Jakyasar
    • February 9

41. 6% Profit Sharing Limit (w/CB Plan) + PBGC

    By metsfan026, February 6
    • 3 replies
    • 778 views
    • 
    • C. B. Zeller
    • February 6

42. Pooled Investment Account Interest - no annual statement

    By justanotheradmin, January 16
    • 2 replies
    • 684 views
    • 
    • justanotheradmin
    • January 17

43. 6% Employer Contribution For 401(k) & Cash Balance Plans

    By metsfan026, January 15
    • 7 replies
    • 1.9k views
    • 
    • Jakyasar
    • January 15

44. A real problem

    By rblum50, January 13
    • 1 reply
    • 476 views
    • 
    • david rigby
    • January 14

45. Life insurance in a Cash Balance Plan

    By Renee H, January 8
    • 11 replies
    • 2.4k views
    • 
    • david rigby
    • January 13

46. Compensation Definition for Schedule C Employee

    By metsfan026, January 9
    • 1 reply
    • 733 views
    • 
    • CuseFan
    • January 9

47. Changing NRD from 65 to 62

    By Cat_Lady_Pension, January 6   

    • normal retirement age
    • cash balance
    • 1 reply
    • 953 views
    • 
    • david rigby
    • January 6

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

    By Cat_Lady_Pension, December 19, 2025   

    • funding
    • benefits
    • (and 1 more)

      Tagged with:

      • funding
      • benefits
      • top paid
    • 5 replies
    • 3.9k views
    • 
    • Bri
    • December 19, 2025

49. RMD after plan termination

    By Jakyasar, July 25, 2023
    • 7 replies
    • 1.4k views
    • 
    • Jesse C
    • December 18, 2025

50. record keeping and online access

    By Tom, December 18, 2025
    • 1 reply
    • 614 views
    • 
    • Effen
    • December 18, 2025