Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Overfund CB

   By thepensionmaven, July 22, 2023
   • 2 replies
   • 622 views
   • 
   • truphao
   • July 23, 2023

2. 404 Full funding calculation

   By FAPInJax, February 18, 2004
   • 2 replies
   • 1.4k views
   • 
   • david rigby
   • February 19, 2004

3. PBGC Interest Rate for Variable Prem

   By flosfur, March 19, 2004
   • 2 replies
   • 1.3k views
   • 
   • MGB
   • March 19, 2004

4. Federal Employee Email Addresses

   By Andy the Actuary, January 7, 2009
   • 2 replies
   • 1.2k views
   • 
   • david rigby
   • January 8, 2009

5. Advocate for participants in 412i plan - please help

   By Guest Dean2010, June 11, 2010
   • 2 replies
   • 1k views
   • 
   • Mike Preston
   • June 11, 2010

6. Husband & Wife Controlled Group Question In Setting Up Plan(s)

   By metsfan026, November 18, 2024
   • 2 replies
   • 1k views
   • 
   • CuseFan
   • November 18, 2024

7. IRS Late 5500 Notices

   By JAY21, January 7, 2008
   • 2 replies
   • 1k views
   • 
   • SoCalActuary
   • January 8, 2008

8. Lump Sum restriction for top 25 ?

   By Guest DBPension, April 8, 2009
   • 2 replies
   • 1.8k views
   • 
   • Guest
   • April 9, 2009

9. Restroactive ASD and Restricted Distributions

   By Andy the Actuary, August 30, 2009
   • 2 replies
   • 1.3k views
   • 
   • Andy the Actuary
   • September 1, 2009

10. Mandatory Withholding Error

    By EBECDC, October 2, 2017   

    • mandatory withholding
    • 20%
    • (and 3 more)

      Tagged with:

      • mandatory withholding
      • 20%
      • overwitholding
      • form 941c
      • form 843
    • 2 replies
    • 972 views
    • 
    • EBECDC
    • October 3, 2017

11. Lump sum instead of monthly annuity

    By SSRRS, January 22, 2019
    • 2 replies
    • 693 views
    • 
    • SSRRS
    • January 22, 2019

12. Severance Benefit as Part of Early Retirement Window

    By Scott, August 22, 2000
    • 2 replies
    • 2k views
    • 
    • Guest
    • August 23, 2000

13. severance payments on retirement - defined benefit plan?

    By EGB, July 10, 2002
    • 2 replies
    • 1.7k views
    • 
    • Ron Snyder
    • July 12, 2002

14. Lifting of Cash Balance Moratorium

    By Scott, February 14, 2007
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • March 12, 2007

15. DB/DC Gateway, HCE Rate

    By John Feldt ERPA CPC QPA, December 21, 2009
    • 2 replies
    • 1.6k views
    • 
    • John Feldt ERPA CPC QPA
    • December 21, 2009

16. Oopsey

    By Andy the Actuary, April 16, 2010
    • 2 replies
    • 1.1k views
    • 
    • Effen
    • April 16, 2010

17. Is purchasing guaranteed partial life annuities (not their entire bene

    By Guest Bruce Johnson, January 17, 2001
    • 2 replies
    • 1.4k views
    • 
    • Guest
    • January 19, 2001

18. Protected Benefits

    By Gary, December 10, 2008
    • 2 replies
    • 996 views
    • 
    • AndyH
    • December 11, 2008

19. Age Methodology

    By Pension RC, November 30, 2016
    • 2 replies
    • 813 views
    • 
    • Mike Preston
    • November 30, 2016

20. Cash Balance Plans & IBM

    By Guest juris301, May 18, 1999
    • 2 replies
    • 1.7k views
    • 
    • david rigby
    • May 19, 1999

21. Can anyone suggest a website that contains information on the average

    By Guest rcenturion, October 19, 2000
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • October 19, 2000

22. Can a non-owner waive in and out of participation in a defined benefit plan?

    By Guest pensionquestioner, December 17, 2003
    • 2 replies
    • 2.3k views
    • 
    • mwyatt
    • December 18, 2003

23. Administrative delay

    By Mike Preston, July 6, 2009
    • 2 replies
    • 2.1k views
    • 
    • Mike Preston
    • July 6, 2009

24. Top Heavy requirement

    By Gary, March 1, 2011
    • 2 replies
    • 908 views
    • 
    • AndyH
    • March 1, 2011

25. DB Funding Waiver User Fees

    By CuseFan, January 22, 2019
    • 2 replies
    • 960 views
    • 
    • CuseFan
    • January 23, 2019

26. Dates for notices of plan termination

    By drakecohen, December 29, 2022
    • 2 replies
    • 978 views
    • 
    • TheBoxMan
    • January 16, 2023

27. Refund of employee contributions in DB plan

    By Guest Mike Spickard, May 9, 2000
    • 2 replies
    • 2.4k views
    • 
    • Guest
    • June 15, 2000

28. Social Security Supplements

    By IRC401, September 12, 2002
    • 2 replies
    • 1.3k views
    • 
    • IRC401
    • September 12, 2002

29. P.L. 104-188 and a memo

    By Guest shronesz, January 7, 2003
    • 2 replies
    • 1.9k views
    • 
    • Guest
    • January 7, 2003

30. Payments from non-qualified plan should have been from qualified plan

    By Guest ircreader, April 27, 2004
    • 2 replies
    • 1.6k views
    • 
    • Guest
    • April 27, 2004

31. Can a salary scale be used with Level Dollar Individual Aggregate funding method?

    By Guest billkalke, April 19, 2005
    • 2 replies
    • 1.1k views
    • 
    • david rigby
    • April 19, 2005

32. Nondiscrimination testing

    By FAPInJax, July 7, 2006
    • 2 replies
    • 1.5k views
    • 
    • AndyH
    • July 12, 2006

33. Cash Balance Interest Basis-Protected Benefit?

    By Guest ak, September 29, 2006
    • 2 replies
    • 1.4k views
    • 
    • ak2ary
    • October 9, 2006

34. Is Report of IQPA needed for company with two plans...?

    By himt4, September 4, 2007
    • 2 replies
    • 1.4k views
    • 
    • Andy the Actuary
    • September 4, 2007

35. Section 415 pet peeve

    By Gary, June 5, 2009
    • 2 replies
    • 1.2k views
    • 
    • SoCalActuary
    • June 5, 2009

36. Recertify AFTAP?

    By JulietAct, November 19, 2009
    • 2 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • November 19, 2009

37. Unpaid MRC - 2016

    By ActBrit, October 3, 2017
    • 2 replies
    • 619 views
    • 
    • Effen
    • October 4, 2017

38. Form 5330 Help

    By Guest penman, October 19, 2005
    • 2 replies
    • 1.8k views
    • 
    • Guest
    • October 19, 2005

39. Current Liability

    By dmb, March 6, 2006
    • 2 replies
    • 1.2k views
    • 
    • AndyH
    • March 7, 2006

40. QPSA waiver question

    By Kevin C, July 31, 2008
    • 2 replies
    • 3.4k views
    • 
    • Kevin C
    • August 1, 2008

41. excluding nhce

    By Draper55, September 27, 2012
    • 2 replies
    • 936 views
    • 
    • Mike Preston
    • September 28, 2012

42. New plan under $250k

    By Pension RC, September 30, 2014
    • 2 replies
    • 1k views
    • 
    • mming
    • October 2, 2014

43. File Schedule B?

    By Guest Bearlee, March 13, 2007
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • March 13, 2007

44. Restricted Distributions (AFTAP < 80%)

    By JAY21, June 5, 2008
    • 2 replies
    • 1.4k views
    • 
    • Andy the Actuary
    • June 5, 2008

45. unknown date of birth

    By Kevin C, July 31, 2008
    • 2 replies
    • 1.4k views
    • 
    • SoCalActuary
    • August 1, 2008

46. PBGC Coverage

    By emmetttrudy, March 18, 2010
    • 2 replies
    • 1.3k views
    • 
    • david rigby
    • March 18, 2010

47. 401(a)(26) Problem?

    By Dougsbpc, March 5, 2012
    • 2 replies
    • 1.1k views
    • 
    • Dougsbpc
    • March 6, 2012

48. Reversion of excess pension assets and Medicaid/Medicare

    By Guest Lonnie Tomlin, June 19, 2000
    • 2 replies
    • 1.7k views
    • 
    • IRC401
    • June 20, 2000

49. Normal Retirement Age

    By Randy Watson, April 8, 2008
    • 2 replies
    • 1.4k views
    • 
    • Randy Watson
    • April 15, 2008

50. IRC Section 415 Limits on Defined Benefit Plans

    By Guest NedA, June 6, 1999
    • 2 replies
    • 2.3k views
    • 
    • Lorraine Dorsa
    • June 8, 1999