Defined Benefit Plans, Including Cash Balance

7,218 topics in this forum

1. Terminating Plan - One participant cannot obtain spousal consent

   By pixiebear, September 10
   • 14 replies
   • 701 views
   • 
   • Effen
   • 4 hours ago

2. Frozen Cash Balance Plan - Contribution Requirements

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

3. 401a26 prior benefit structure testing - one more question

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

4. 401a26 - prior benefit structure related

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

5. Interest Rates for 2026 Cash Balance Contribution Calculations

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

6. Professional entity, PBGC coverage

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

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

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

8. Online cash balance record keeping products

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

9. Merging DB Plans

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

10. Adding Canada Employees to PBGC covered pension plan

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

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

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

12. Post determination letter amendment to pension plan

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

13. 401(b)(3) - Can it be used to reduce the pay credit for a SoleProp?

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

14. Floor offset DB plan subject to PBGC coverage?

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

15. Amending plan actuarial to 2%

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

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

    By Micks, June 29
    • 8 replies
    • 1.1k views
    • 
    • Micks
    • July 2

17. Control group two plans

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

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

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

19. AFN related

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

20. Failure to include Schedule SB

    By JustMe, October 15, 2020
    • 7 replies
    • 1.6k views
    • 
    • Paul I
    • June 11

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

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

22. 50% of FT question

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

23. Interest on lump sum

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

24. AFTAP - Takeover Plan

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

25. Terminating Cash Balance Plan and Crediting Interest

    By CuseFan, May 20
    • 11 replies
    • 1.5k views
    • 
    • Peter Gulia
    • May 26

26. DB Plan - 415 Issue

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

27. SB FT vs FT for maximum contribution etc.

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

28. DB RMD related - a refresher/double check

    By Jakyasar, February 19
    • 8 replies
    • 1k views
    • 
    • tymesup
    • May 20

29. 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
    • 1k views
    • 
    • Peter Gulia
    • May 19

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

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

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

    By rocknrolls2, April 30
    • 7 replies
    • 1.2k views
    • 
    • Artie M
    • May 5

32. 50% Owner now working less than 40 hours a month

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

33. Escheat by Annuity Issuer for Terminated Plan

    By Carol V. Calhoun, April 14
    • 10 replies
    • 1.6k views
    • 
    • Gina Alsdorf
    • April 20

34. Implicit Bifurcation of SSLIO for Joint Lives

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

35. EA Exams

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

36. RMD Question

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

37. S corp db contribution from personal

    By SSRRS, March 27
    • 7 replies
    • 1k views
    • 
    • CuseFan
    • March 31

38. Actuarial increases past average compensation

    By SSRRS, March 25
    • 10 replies
    • 1.6k views
    • 
    • CuseFan
    • March 30

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

    By metsfan026, March 25
    • 7 replies
    • 1.1k views
    • 
    • CuseFan
    • March 27

40. unit benefit formula

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

41. Impermissible Withdrawal

    By pensionam, March 9
    • 9 replies
    • 1.3k views
    • 
    • david rigby
    • March 19

42. 2 separate DB Plans

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

43. Salary in a frozen DB PLAN

    By SSRRS, February 19
    • 4 replies
    • 1.1k views
    • 
    • SSRRS
    • March 12

44. Testing 401a26

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

45. PS maximum when DB at low 404 limit

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

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

    By Jakyasar, February 23
    • 8 replies
    • 1.6k views
    • 
    • Jakyasar
    • February 23

47. Amendment to increase benefit after plan terminated

    By Jakyasar, February 12
    • 7 replies
    • 1.4k views
    • 
    • David D
    • February 14

48. Frozen Cash Balance Plan + Profit Sharing Requirements

    By metsfan026, February 9
    • 2 replies
    • 1k views
    • 
    • Jakyasar
    • February 9

49. 6% Profit Sharing Limit (w/CB Plan) + PBGC

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

50. Pooled Investment Account Interest - no annual statement

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