Defined Benefit Plans, Including Cash Balance

7,212 topics in this forum

1. Interest Rates for 2026 Cash Balance Contribution Calculations

   By metsfan026, Tuesday at 07:37 PM
   • 1 reply
   • 178 views
   • 
   • Bri
   • Tuesday at 09:07 PM

2. Online cash balance record keeping products

   By Tom, August 12
   • 7 replies
   • 520 views
   • 
   • Effen
   • Sunday at 04:55 PM

3. Merging DB Plans

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

4. Adding Canada Employees to PBGC covered pension plan

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

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

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

6. Post determination letter amendment to pension plan

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

7. 401(b)(3) - Can it be used to reduce the pay credit for a SoleProp?

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

8. Floor offset DB plan subject to PBGC coverage?

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

9. Amending plan actuarial to 2%

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

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

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

11. Control group two plans

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

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

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

13. AFN related

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

14. Failure to include Schedule SB

    By JustMe, October 15, 2020
    • 7 replies
    • 1.5k views
    • 
    • Paul I
    • June 11

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

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

16. 50% of FT question

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

17. Interest on lump sum

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

18. AFTAP - Takeover Plan

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

19. Terminating Cash Balance Plan and Crediting Interest

    By CuseFan, May 20
    • 11 replies
    • 1.3k views
    • 
    • Peter Gulia
    • May 26

20. DB Plan - 415 Issue

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

21. SB FT vs FT for maximum contribution etc.

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

22. DB RMD related - a refresher/double check

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

23. 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
    • 886 views
    • 
    • Peter Gulia
    • May 19

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

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

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

    By rocknrolls2, April 30
    • 7 replies
    • 1k views
    • 
    • Artie M
    • May 5

26. 50% Owner now working less than 40 hours a month

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

27. Escheat by Annuity Issuer for Terminated Plan

    By Carol V. Calhoun, April 14
    • 10 replies
    • 1.4k views
    • 
    • Gina Alsdorf
    • April 20

28. Implicit Bifurcation of SSLIO for Joint Lives

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

29. EA Exams

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

30. RMD Question

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

31. S corp db contribution from personal

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

32. Actuarial increases past average compensation

    By SSRRS, March 25
    • 10 replies
    • 1.5k views
    • 
    • CuseFan
    • March 30

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

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

34. unit benefit formula

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

35. Impermissible Withdrawal

    By pensionam, March 9
    • 9 replies
    • 1.2k views
    • 
    • david rigby
    • March 19

36. 2 separate DB Plans

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

37. Salary in a frozen DB PLAN

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

38. Testing 401a26

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

39. PS maximum when DB at low 404 limit

    By drakecohen, February 20
    • 3 replies
    • 1.1k views
    • 
    • Bri
    • February 23

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

    By Jakyasar, February 23
    • 8 replies
    • 1.4k views
    • 
    • Jakyasar
    • February 23

41. Amendment to increase benefit after plan terminated

    By Jakyasar, February 12
    • 7 replies
    • 1.3k views
    • 
    • David D
    • February 14

42. Frozen Cash Balance Plan + Profit Sharing Requirements

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

43. 6% Profit Sharing Limit (w/CB Plan) + PBGC

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

44. Pooled Investment Account Interest - no annual statement

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

45. 6% Employer Contribution For 401(k) & Cash Balance Plans

    By metsfan026, January 15
    • 7 replies
    • 2k views
    • 
    • Jakyasar
    • January 15

46. A real problem

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

47. Life insurance in a Cash Balance Plan

    By Renee H, January 8
    • 11 replies
    • 2.6k views
    • 
    • david rigby
    • January 13

48. Compensation Definition for Schedule C Employee

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

49. Changing NRD from 65 to 62

    By Cat_Lady_Pension, January 6   

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

50. 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
    • 4.1k views
    • 
    • Bri
    • December 19, 2025