Defined Benefit Plans, Including Cash Balance

7,158 topics in this forum

1. -11g and discirmination

   By Bri, April 29, 2019
   • 4 replies
   • 1.1k views
   • 
   • Mike Preston
   • April 30, 2019

2. -415 Issue--FT

   By VeryOldMan, February 16, 2020   

   • 415
   • frozen plans
   • (and 1 more)

     Tagged with:

     • 415
     • frozen plans
     • ft
   • 1 reply
   • 787 views
   • 
   • david rigby
   • February 17, 2020

3. 'New' interest rates

   By FAPInJax, May 3, 2004
   • 7 replies
   • 1.7k views
   • 
   • FAPInJax
   • May 4, 2004

4. "1.0 rule" -- effect of QDRO

   By Guest John Nelson, December 10, 1998
   • 2 replies
   • 2.2k views
   • 
   • Guest
   • December 11, 1998

5. "Accelerated" Breaks In Service

   By Guest sabre27, December 4, 2006
   • 1 reply
   • 1.2k views
   • 
   • SoCalActuary
   • December 4, 2006

6. "Active participation" in DB plan

   By billfgrady, January 2, 2008
   • 6 replies
   • 2.1k views
   • 
   • AndyH
   • January 3, 2008

7. "air time"

   By joel, September 22, 2006
   • 3 replies
   • 1.6k views
   • 
   • Guest
   • September 22, 2006

8. "amended plan last 2 year" rule regarding max deduction

   By himt4, May 8, 2006
   • 6 replies
   • 1.7k views
   • 
   • Blinky the 3-eyed Fish
   • May 10, 2006

9. "Backloading"

   By emmetttrudy, November 19, 2009
   • 1 reply
   • 1.3k views
   • 
   • david rigby
   • November 20, 2009

10. "Completely Retired" Requirement

    By Fielding Mellish, September 27, 2016
    • 12 replies
    • 2.6k views
    • 
    • AndyH
    • September 28, 2016

11. "Converting" DB plan to 401(k)

    By Guest blaum8, April 4, 2003
    • 7 replies
    • 1.9k views
    • 
    • Mike Preston
    • April 7, 2003

12. "Exotic" DB Investments

    By richard, November 26, 1998
    • 1 reply
    • 2.2k views
    • 
    • Guest
    • December 5, 1998

13. "Final" AFTAP

    By Draper55, March 14, 2017
    • 3 replies
    • 1.1k views
    • 
    • My 2 cents
    • March 15, 2017

14. "Final" Certified AFTAPS

    By AndyH, September 30, 2010
    • 9 replies
    • 2.2k views
    • 
    • dmb
    • October 1, 2010

15. "Flip-flop" method of funding both a DB and DC plan and avoi

    By Lorraine Dorsa, December 8, 2000
    • 5 replies
    • 2.1k views
    • 
    • Guest
    • December 11, 2000

16. "Former HCE" vs "HC Former E"

    By carrots, May 22, 2009
    • 2 replies
    • 1.5k views
    • 
    • carrots
    • May 26, 2009

17. "Guaranteed payments" for spouse?

    By Cloudy, August 24, 2017
    • 2 replies
    • 767 views
    • 
    • Cloudy
    • August 24, 2017

18. "Loss of Use" Interest rate

    By Young Curmudgeon, February 1, 2008
    • 5 replies
    • 1.2k views
    • 
    • Guest
    • February 2, 2008

19. "Make-up" Distribution

    By David, December 28, 2000
    • 8 replies
    • 2.3k views
    • 
    • david rigby
    • December 29, 2000

20. "nonincreasing annuity" requirement for Required Minimum Distributions under 401(a)(9)

    By Guest rtriche, April 7, 2004
    • 1 reply
    • 1.6k views
    • 
    • Guest
    • April 8, 2004

21. "Permanency" of DB Plan

    By Thornton, December 14, 2016
    • 5 replies
    • 2.1k views
    • 
    • jpod
    • December 14, 2016

22. "Rehired" if e/e comes back for 1 day as a temp?

    By erisageek1978, July 15, 2024
    • 6 replies
    • 996 views
    • 
    • C. B. Zeller
    • July 24, 2024

23. "Repayment Agreement," "Nonrestricted limit," &quo

    By Guest wworden, September 17, 2000
    • 7 replies
    • 1.9k views
    • 
    • AndyH
    • September 19, 2000

24. "safety valve"

    By abanky, July 11, 2007
    • 1 reply
    • 1.2k views
    • 
    • ak2ary
    • July 11, 2007

25. "significantly discriminatory" under 1.401(a)(4)-5

    By Guest, August 23, 2000
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • August 23, 2000

26. "Snapshot" Testing and Coverage

    By LIBOR, October 20, 2004
    • 2 replies
    • 2.6k views
    • 
    • david rigby
    • October 20, 2004

27. "Soft freeze" and 410(b)

    By AndyH, May 30, 2007
    • 7 replies
    • 2.6k views
    • 
    • AndyH
    • October 4, 2016

28. "Special Leave" and Continued Benefit Accruals under DB Plan

    By Guest confused1, March 10, 2010
    • 3 replies
    • 1.5k views
    • 
    • Guest
    • March 10, 2010

29. "Spouse" can produce no evidence of legal marriage.

    By mal, November 23, 2004
    • 13 replies
    • 2.5k views
    • 
    • mbozek
    • November 29, 2004

30. "Successor" beneficiary in a Defined Benefit plan where Designated/Primary Beneficiary determined to be invalid

    By pwitt, June 3, 2024
    • 8 replies
    • 1.4k views
    • 
    • pwitt
    • June 6, 2024

31. "suspension of benefits"

    By Belgarath, March 18, 2019
    • 3 replies
    • 1.6k views
    • 
    • david rigby
    • March 18, 2019

32. "Taxable Period" For Correction of a funding Deficiency

    By Guest merlin, November 12, 2004
    • 1 reply
    • 1.1k views
    • 
    • Guest
    • November 12, 2004

33. "Unofficial" Estimates of DB Benefits

    By Guest DBS1, November 17, 2008
    • 6 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • November 18, 2008

34. "Unterminating" a Plan

    By Scott, December 1, 1998
    • 2 replies
    • 4k views
    • 
    • david rigby
    • December 3, 1998

35. (100%/150% CL minus assets) Deduction Limit

    By flosfur, October 13, 2007
    • 10 replies
    • 1.7k views
    • 
    • flosfur
    • December 13, 2007

36. § 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
    • 1.8k views
    • 
    • Kent Allard
    • October 4

37. $100k loan limit and DB plans

    By Cynchbeast, April 27, 2020
    • 1 reply
    • 529 views
    • 
    • C. B. Zeller
    • April 27, 2020

38. $150,000 Penalty

    By SSRRS, September 24, 2021
    • 7 replies
    • 1.6k views
    • 
    • flowersarenice
    • September 29, 2021

39. $160,000 Compensation Limit for DB Plans

    By Guest Elaine Levin, August 16, 1999
    • 1 reply
    • 1.5k views
    • 
    • Lorraine Dorsa
    • August 16, 1999

40. $350 to get statement of accrued benefits?

    By Christine Roberts, August 14, 2009
    • 1 reply
    • 935 views
    • 
    • SoCalActuary
    • August 14, 2009

41. $5,000 small cashout threshold

    By dmb, February 11, 2016
    • 5 replies
    • 2.8k views
    • 
    • dmb
    • February 17, 2016

42. 0 hours for eligibility, 1000 hours for benefit

    By ajc0202, March 8, 2023
    • 8 replies
    • 1.3k views
    • 
    • ajc0202
    • March 10, 2023

43. 0% accrual by definition

    By Bri, March 17, 2015   

    • top heavy
    • defined benefit
    • (and 1 more)

      Tagged with:

      • top heavy
      • defined benefit
      • plan design
    • 6 replies
    • 1.9k views
    • 
    • John Feldt ERPA CPC QPA
    • March 17, 2015

44. 1 man plan post-NRA distributions

    By JAY21, November 17, 2009
    • 2 replies
    • 1.1k views
    • 
    • SoCalActuary
    • November 17, 2009

45. 1 man plans in nonqualified funds vs. small plan audtis?

    By Guest ScottB, October 17, 2002
    • 3 replies
    • 1.7k views
    • 
    • Guest
    • October 21, 2002

46. 1,000 Hour Requirement For Short Plan Year

    By metsfan026, August 13, 2022
    • 3 replies
    • 744 views
    • 
    • Bri
    • August 16, 2022

47. 1.401(a)(26)-7(c)

    By Draper55, December 22, 2021
    • 1 reply
    • 455 views
    • 
    • bvhea
    • December 29, 2021

48. 1.401(a)(4)-5(a) ?

    By Penman2006, April 15, 2010
    • 7 replies
    • 1.5k views
    • 
    • David MacLennan
    • April 19, 2010

49. 1.401(a)(4)-5(b) restrictions & church plans

    By Guest, November 8, 2000
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • November 14, 2000

50. 1.404(a)-14(e)(1) deductibility for 2 years of pension contributions in 1 taxable period

    By CharlesLeggette, April 22, 2016
    • 1 reply
    • 1k views
    • 
    • Lou S.
    • April 25, 2016