Defined Benefit Plans, Including Cash Balance

7,224 topics in this forum

1. MASD and 100% of Comp Limit

   By RLR, March 12, 2020
   • 8 replies
   • 2.9k views
   • 
   • cathyw
   • September 12, 2022

2. Allocation of portion of contribution to prior plan year

   By Calavera, September 6, 2022
   • 4 replies
   • 1.3k views
   • 
   • Calavera
   • September 6, 2022

3. 408(b)(2) Disclosure and 404(a)(5) disclosure

   By JOH, July 7, 2022
   • 8 replies
   • 2.6k views
   • 
   • Peter Gulia
   • August 22, 2022

4. PBGC Coverage determination for a financial firm

   By Jakyasar, May 16, 2022
   • 9 replies
   • 1.9k views
   • 
   • Jakyasar
   • August 22, 2022

5. 1,000 Hour Requirement For Short Plan Year

   By metsfan026, August 13, 2022
   • 3 replies
   • 1.3k views
   • 
   • Bri
   • August 16, 2022

6. male 1983 GAM interest rate 6%

   By Egold, August 15, 2022
   • 3 replies
   • 1.1k views
   • 
   • Egold
   • August 15, 2022

7. Segment Rates for 2022 Cash Balance Contributions

   By metsfan026, August 12, 2022
   • 1 reply
   • 1k views
   • 
   • Lou S.
   • August 12, 2022

8. Partial plan termination plan still existing 6 years later

   By SSRRS, July 22, 2022
   • 4 replies
   • 1.3k views
   • 
   • SSRRS
   • August 3, 2022

9. Who Becomes 100% Vested At Plan Termination

   By metsfan026, July 28, 2022
   • 4 replies
   • 6.5k views
   • 
   • AndyH
   • August 2, 2022

10. 204(h) Notice Requirement

    By metsfan026, July 27, 2022
    • 4 replies
    • 3.1k views
    • 
    • CuseFan
    • July 28, 2022

11. Terminating Cash Balance Plan - Contribution Obligation

    By metsfan026, July 22, 2022
    • 11 replies
    • 2.5k views
    • 
    • Nate S
    • July 25, 2022

12. New DB Plan - identifying 1st 5500 filing year

    By TPApril, July 19, 2022
    • 1 reply
    • 1.1k views
    • 
    • Lou S.
    • July 19, 2022

13. Deduction question when plan year different than tax year

    By Craig Schiller, July 7, 2022
    • 2 replies
    • 1.7k views
    • 
    • Nate S
    • July 13, 2022

14. RMD related

    By Jakyasar, July 8, 2022
    • 6 replies
    • 1.1k views
    • 
    • Calavera
    • July 12, 2022

15. Terminated Participant

    By thepensionmaven, July 7, 2022
    • 2 replies
    • 1k views
    • 
    • CuseFan
    • July 7, 2022

16. Divorce on Annuity Starting Date

    By BTG, June 30, 2022
    • 3 replies
    • 1.5k views
    • 
    • BTG
    • July 4, 2022

17. Lied about being married and started a QJSA

    By CintiTwo, June 29, 2022
    • 10 replies
    • 2.8k views
    • 
    • Luke Bailey
    • July 4, 2022

18. Can a QRP be used to replace a QRP?

    By My Three Sons, June 30, 2022
    • 4 replies
    • 1.9k views
    • 
    • CuseFan
    • July 1, 2022

19. Control Group and PBGC Coverage

    By Catch22PGM, June 29, 2022
    • 8 replies
    • 1.8k views
    • 
    • Hojo
    • July 1, 2022

20. RMDs after Plan Termination

    By Cassopy, June 30, 2022
    • 1 reply
    • 1k views
    • 
    • Lou S.
    • June 30, 2022

21. Schedule SB - wet signature or docusign

    By Jakyasar, June 29, 2022
    • 2 replies
    • 1.2k views
    • 
    • truphao
    • June 30, 2022

22. New Business & First Plan Year

    By flosfur, August 22, 2003
    • 18 replies
    • 6.6k views
    • 
    • Effen
    • June 29, 2022

23. Looking for Actuary - Defined Benefit Plan School District - Needs GASB

    By mjf06241972, June 15, 2022
    • 0 replies
    • 722 views
    • 
    • mjf06241972
    • June 15, 2022

24. Increases after 70.5 for employee in payment?

    By James, May 20, 2022
    • 7 replies
    • 3k views
    • 
    • Effen
    • May 24, 2022

25. cash balance/psp

    By mark Scherer, May 10, 2022
    • 13 replies
    • 2.3k views
    • 
    • C. B. Zeller
    • May 16, 2022

26. Incarcerated spouse of participant receiving a distribution from a terminating pension plan

    By Cecilia Veto, May 10, 2022
    • 5 replies
    • 1.7k views
    • 
    • Cecilia Veto
    • May 11, 2022

27. DC/DB Combo - Gateway

    By metsfan026, May 6, 2022
    • 3 replies
    • 1.6k views
    • 
    • CuseFan
    • May 9, 2022

28. Cash Balance Maxiumum

    By SSRRS, May 4, 2022
    • 9 replies
    • 2k views
    • 
    • C. B. Zeller
    • May 5, 2022

29. If the company adding in a new pay code, what procedure or regulation the plan sponsor need to base off to determine if it's pensionable earning

    By Sarah73, May 2, 2022
    • 2 replies
    • 1.1k views
    • 
    • CuseFan
    • May 2, 2022

30. DB Plan - Participant paid out based on incorrect salary and got PBGC exemption

    By Jakyasar, April 21, 2022
    • 3 replies
    • 1k views
    • 
    • Jakyasar
    • April 29, 2022

31. Effective date for New Entity

    By JustMe, April 8, 2022
    • 3 replies
    • 1.2k views
    • 
    • AndyH
    • April 28, 2022

32. Plan account labeled with company name only

    By SSRRS, April 26, 2022
    • 3 replies
    • 1.2k views
    • 
    • Dave Baker
    • April 27, 2022

33. Variable Annuities Not Meeting 415 Requirements

    By Ananda, April 4, 2022
    • 7 replies
    • 1.8k views
    • 
    • AndyH
    • April 27, 2022

34. JSA with Child as Beneficiary

    By Ananda, April 5, 2022
    • 10 replies
    • 3.1k views
    • 
    • CuseFan
    • April 26, 2022

35. Cash Balance Contribution Deduction

    By Catch22PGM, April 18, 2022   

    • cash balance
    • tax-treatment
    • 8 replies
    • 5.2k views
    • 
    • Dare Johnson
    • April 25, 2022

36. Schedule SB, line 6 b - plan related expenses

    By Jakyasar, March 27, 2022
    • 5 replies
    • 1.5k views
    • 
    • jessieba
    • April 21, 2022

37. Combo Profit Sharing & Cash Balance Plan Testing - Definition of Compensation

    By pixiebear, April 18, 2022
    • 8 replies
    • 3.1k views
    • 
    • Nate S
    • April 21, 2022

38. Life Insurance in a Cash Balance Plan

    By metsfan026, April 11, 2022
    • 2 replies
    • 995 views
    • 
    • Jakyasar
    • April 12, 2022

39. ARP Modifications to Annual Funding Notice

    By John314, March 29, 2022
    • 3 replies
    • 1.4k views
    • 
    • Bri
    • April 8, 2022

40. RP 2017-56 - val date change for terminating DB Plan

    By Jakyasar, April 6, 2022
    • 3 replies
    • 1.2k views
    • 
    • Jakyasar
    • April 7, 2022

41. PBGC Form 4010 Exemption for Terminated DB Plan?

    By Brooklyn, April 5, 2022   

    • pbgc
    • form 4010
    • 0 replies
    • 927 views
    • 
    • Brooklyn
    • April 5, 2022

42. One owner DB and 401a26 issue

    By Jakyasar, March 29, 2022
    • 5 replies
    • 1.5k views
    • 
    • truphao
    • March 31, 2022

43. lump sum as of when

    By SSRRS, March 10, 2022
    • 8 replies
    • 2.7k views
    • 
    • SSRRS
    • March 24, 2022

44. 401(a)(26) failsafe removed in PPA pre-approved document

    By Dalai Pookah, March 22, 2022
    • 3 replies
    • 1.3k views
    • 
    • Dalai Pookah
    • March 24, 2022

45. Definition of Benefit In A Cash Balance Plan

    By metsfan026, March 18, 2022
    • 6 replies
    • 1.4k views
    • 
    • Nate S
    • March 21, 2022

46. Sole Prop Average Comp

    By DBnme, March 3, 2022
    • 9 replies
    • 2k views
    • 
    • Nate S
    • March 21, 2022

47. Exiting PBGC Coverage

    By EBECatty, March 15, 2022
    • 5 replies
    • 1.6k views
    • 
    • EBECatty
    • March 16, 2022

48. IRC 404(a)(7)

    By §#$%!, March 15, 2022
    • 4 replies
    • 1.7k views
    • 
    • §#$%!
    • March 15, 2022

49. Contribution Deductibility Question

    By metsfan026, March 10, 2022
    • 10 replies
    • 3.2k views
    • 
    • C. B. Zeller
    • March 14, 2022

50. Rescinding J&S election a year after payments commence

    By EPCRSGuru, March 8, 2022
    • 11 replies
    • 2.1k views
    • 
    • EPCRSGuru
    • March 11, 2022