Defined Benefit Plans, Including Cash Balance

7,224 topics in this forum

1. 204h notice - do I need for exclusions?

   By Jakyasar, October 18
   • 3 replies
   • 291 views
   • 
   • Jakyasar
   • October 19

2. 8955 DB Plan

   By SSRRS, October 1
   • 2 replies
   • 491 views
   • 
   • SSRRS
   • October 6

3. Terminating Cash Balance Plan with Credit Balance on SB

   By metsfan026, October 2
   • 2 replies
   • 535 views
   • 
   • Bri
   • October 5

4. CB Plan, possible takeover, delinquent for 3 years

   By Jakyasar, September 23
   • 9 replies
   • 991 views
   • 
   • Peter Gulia
   • September 29

5. 7.5% Contribution Requirement for Gateway Testing

   By metsfan026, September 23
   • 3 replies
   • 792 views
   • 
   • CuseFan
   • September 24

6. Lump sum distributions with AFTAP cert less than 60%

   By ConnieStorer, September 22
   • 3 replies
   • 581 views
   • 
   • CuseFan
   • September 23

7. Terminating Plan - One participant cannot obtain spousal consent

   By pixiebear, September 10
   • 15 replies
   • 2k views
   • 
   • fmsinc
   • September 18

8. Frozen Cash Balance Plan - Contribution Requirements

   By metsfan026, September 9
   • 2 replies
   • 768 views
   • 
   • ERISA_Guy
   • September 10

9. 401a26 prior benefit structure testing - one more question

   By Jakyasar, September 7
   • 1 reply
   • 580 views
   • 
   • Jakyasar
   • September 10

10. 401a26 - prior benefit structure related

    By Jakyasar, September 7
    • 1 reply
    • 443 views
    • 
    • Effen
    • September 9

11. Interest Rates for 2026 Cash Balance Contribution Calculations

    By metsfan026, August 25
    • 3 replies
    • 684 views
    • 
    • Bri
    • September 8

12. Professional entity, PBGC coverage

    By Jakyasar, August 29
    • 9 replies
    • 1.3k views
    • 
    • Peter Gulia
    • September 1

13. retro adoption of a existing plan by a controlled group member

    By Draper55, August 31
    • 1 reply
    • 571 views
    • 
    • Peter Gulia
    • September 1

14. Online cash balance record keeping products

    By Tom, August 12
    • 7 replies
    • 949 views
    • 
    • Effen
    • August 23

15. Merging DB Plans

    By SSRRS, August 5
    • 3 replies
    • 896 views
    • 
    • CuseFan
    • August 6

16. Adding Canada Employees to PBGC covered pension plan

    By justanotheradmin, August 4
    • 7 replies
    • 1.1k views
    • 
    • John Feldt ERPA CPC QPA
    • August 6

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

    By rocknrolls2, July 31
    • 8 replies
    • 1.2k views
    • 
    • QDROphile
    • August 4

18. Post determination letter amendment to pension plan

    By Renafesq, July 31
    • 1 reply
    • 745 views
    • 
    • Effen
    • August 2

19. 401(b)(3) - Can it be used to reduce the pay credit for a SoleProp?

    By actuary_pension, July 29
    • 4 replies
    • 776 views
    • 
    • actuary_pension
    • July 31

20. Floor offset DB plan subject to PBGC coverage?

    By Micks, July 1
    • 7 replies
    • 1.2k views
    • 
    • Peter Gulia
    • July 27

21. Amending plan actuarial to 2%

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

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

    By Micks, June 29
    • 8 replies
    • 1.5k views
    • 
    • Micks
    • July 2

23. Control group two plans

    By SSRRS, May 27
    • 8 replies
    • 1.3k views
    • 
    • SSRRS
    • June 26

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

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

25. AFN related

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

26. Failure to include Schedule SB

    By JustMe, October 15, 2020
    • 7 replies
    • 1.8k views
    • 
    • Paul I
    • June 11

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

    By SSRRS, May 13
    • 5 replies
    • 1.2k views
    • 
    • SSRRS
    • June 9

28. 50% of FT question

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

29. Interest on lump sum

    By SSRRS, June 4
    • 3 replies
    • 1k views
    • 
    • C. B. Zeller
    • June 8

30. AFTAP - Takeover Plan

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

31. Terminating Cash Balance Plan and Crediting Interest

    By CuseFan, May 20
    • 11 replies
    • 2.1k views
    • 
    • Peter Gulia
    • May 26

32. DB Plan - 415 Issue

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

33. SB FT vs FT for maximum contribution etc.

    By SSRRS, May 1
    • 7 replies
    • 1.2k views
    • 
    • C. B. Zeller
    • May 21

34. DB RMD related - a refresher/double check

    By Jakyasar, February 19
    • 8 replies
    • 1.3k views
    • 
    • tymesup
    • May 20

35. 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
    • 1.3k views
    • 
    • Peter Gulia
    • May 19

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

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

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

    By rocknrolls2, April 30
    • 7 replies
    • 1.5k views
    • 
    • Artie M
    • May 5

38. 50% Owner now working less than 40 hours a month

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

39. Escheat by Annuity Issuer for Terminated Plan

    By Carol V. Calhoun, April 14
    • 10 replies
    • 2k views
    • 
    • Gina Alsdorf
    • April 20

40. Implicit Bifurcation of SSLIO for Joint Lives

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

41. EA Exams

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

42. RMD Question

    By Dougsbpc, March 30
    • 2 replies
    • 1.1k views
    • 
    • David D
    • March 31

43. S corp db contribution from personal

    By SSRRS, March 27
    • 7 replies
    • 1.1k views
    • 
    • CuseFan
    • March 31

44. Actuarial increases past average compensation

    By SSRRS, March 25
    • 10 replies
    • 2.2k views
    • 
    • CuseFan
    • March 30

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

    By metsfan026, March 25
    • 7 replies
    • 1.3k views
    • 
    • CuseFan
    • March 27

46. unit benefit formula

    By jtpa, March 20
    • 3 replies
    • 1k views
    • 
    • Effen
    • March 23

47. Impermissible Withdrawal

    By pensionam, March 9
    • 9 replies
    • 1.6k views
    • 
    • david rigby
    • March 19

48. 2 separate DB Plans

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

49. Salary in a frozen DB PLAN

    By SSRRS, February 19
    • 4 replies
    • 1.3k views
    • 
    • SSRRS
    • March 12

50. Testing 401a26

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