Defined Benefit Plans, Including Cash Balance

7,172 topics in this forum

1. IRC Section 415 Limits on Defined Benefit Plans

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

2. Reportable Event Notice

   By J2D2, March 31, 2006
   • 2 replies
   • 1.5k views
   • 
   • J2D2
   • March 31, 2006

3. Rollover of Restricted Payments

   By Andy the Actuary, February 24, 2009
   • 2 replies
   • 1.3k views
   • 
   • tymesup
   • March 25, 2009

4. User fee exemption for DB Plans on 5300 filing?

   By Dennis Povloski, January 22, 2010
   • 2 replies
   • 1.4k views
   • 
   • Dennis Povloski
   • January 22, 2010

5. September 2013 30-year TSR rate and September 2013 Minimum Present Value Segment Rates under IRC 417(e)(3)(D)

   By gle318612, October 15, 2013   

   • Interest rates
   • 2 replies
   • 2.3k views
   • 
   • quinnfield
   • October 17, 2013

6. determination letter submission - unsigned amendments

   By Guest just started..., January 8, 2009
   • 2 replies
   • 1.2k views
   • 
   • mwyatt
   • January 9, 2009

7. Additional Contribution for 2008

   By nancy, July 6, 2009
   • 2 replies
   • 965 views
   • 
   • SoCalActuary
   • July 6, 2009

8. Impact of COLA on lump sum

   By Gary, June 27, 2000
   • 2 replies
   • 1.9k views
   • 
   • david rigby
   • June 27, 2000

9. CB/PS NC (retirement ages vary)

   By abanky, September 5, 2007
   • 2 replies
   • 1k views
   • 
   • Tom Poje
   • September 5, 2007

10. Transfer/purchase of service credits between governmental plans

    By Belgarath, October 23, 2015
    • 2 replies
    • 742 views
    • 
    • AndyH
    • October 26, 2015

11. Interest Rate for EBAR Calculation

    By Stash026, October 23, 2019
    • 2 replies
    • 869 views
    • 
    • Cloudy
    • October 25, 2019

12. Freezing of Defined Benefit Plan/Enrichment of 401k - Communications I

    By Guest SSCARO, June 10, 1999
    • 2 replies
    • 2.2k views
    • 
    • david rigby
    • June 11, 1999

13. Where to find info on pension plan's funding status

    By SMB, August 23, 2000
    • 2 replies
    • 1.6k views
    • 
    • Guest
    • August 24, 2000

14. QJSA-Can't Locate Spouse

    By JAY21, June 17, 2004
    • 2 replies
    • 1.7k views
    • 
    • JAY21
    • June 18, 2004

15. Anyone had a 412(e) app accepted?

    By Erik Read, November 15, 2005
    • 2 replies
    • 1.5k views
    • 
    • Erik Read
    • November 22, 2005

16. Corrective amendment to pass 401(a)(4)

    By Guest sueczer, September 29, 2006
    • 2 replies
    • 1.4k views
    • 
    • AndyH
    • September 29, 2006

17. Technical Corrections Bill Passed

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

18. Top Heavy Minimum?

    By Dougsbpc, November 3, 2011
    • 2 replies
    • 1.3k views
    • 
    • Dougsbpc
    • November 4, 2011

19. 204(h) Notice Required When DB Plan Closed to New Hires?

    By rocknrolls2, March 5, 2012
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • March 19, 2012

20. 415 Maximum Lump Sum

    By Guest BCMarch10, March 12, 2013
    • 2 replies
    • 2.2k views
    • 
    • Guest
    • March 12, 2013

21. HATFA

    By JAY21, November 18, 2014   

    • Use for 110% HCE Calc ?
    • 2 replies
    • 976 views
    • 
    • My 2 cents
    • November 18, 2014

22. RMD marital status unknown

    By CLE Pension, May 12, 2023
    • 2 replies
    • 633 views
    • 
    • truphao
    • May 12, 2023

23. Break in Service: Prohibit Lump Sum Cashout?

    By Guest RW, July 27, 2000
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • July 28, 2000

24. Nondiscrimination testing of Cash Balance plans

    By Guest TedMunice, September 29, 2006
    • 2 replies
    • 2.4k views
    • 
    • SoCalActuary
    • October 13, 2006

25. Required contribution that is not deductible

    By Earl, August 31, 2009
    • 2 replies
    • 820 views
    • 
    • david rigby
    • August 31, 2009

26. CB/PS combo testing

    By Penman2006, January 22, 2007
    • 2 replies
    • 1.3k views
    • 
    • Penman2006
    • January 22, 2007

27. Back Pay

    By BTG, July 7, 2009
    • 2 replies
    • 1.5k views
    • 
    • david rigby
    • July 10, 2009

28. Frozen plan and 401a26 testing

    By Jakyasar, November 23, 2021
    • 2 replies
    • 586 views
    • 
    • Effen
    • November 25, 2021

29. Integration rules

    By FAPInJax, January 26, 2005
    • 2 replies
    • 1.4k views
    • 
    • SoCalActuary
    • January 27, 2005

30. prior cash outs

    By Draper55, December 22, 2006
    • 2 replies
    • 1.2k views
    • 
    • Draper55
    • December 22, 2006

31. RP-2000 q's

    By tymesup, June 6, 2009
    • 2 replies
    • 904 views
    • 
    • tymesup
    • June 8, 2009

32. Successor Corp Question

    By CLE401kGuy, January 30, 2012
    • 2 replies
    • 984 views
    • 
    • JAY21
    • January 31, 2012

33. Question on comp limit

    By AndyH, June 30, 2000
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • July 11, 2000

34. Section 404 Cost for DB Plan

    By flosfur, May 28, 2003
    • 2 replies
    • 1k views
    • 
    • flosfur
    • May 29, 2003

35. Funding Waiver Applications

    By Guest jerry2575, July 9, 2003
    • 2 replies
    • 1.1k views
    • 
    • mwyatt
    • July 9, 2003

36. Safe-Harbor QNEC in DB Plan

    By JAY21, September 28, 2005
    • 2 replies
    • 2.1k views
    • 
    • rcline46
    • September 29, 2005

37. Successor Plan Issues

    By Randy Watson, April 10, 2012
    • 2 replies
    • 2.6k views
    • 
    • david rigby
    • April 11, 2012

38. DB Contribution to be made on 3/16/2016 after tax return is filed

    By CharlesLeggette, February 12, 2016
    • 2 replies
    • 849 views
    • 
    • My 2 cents
    • February 12, 2016

39. RMD Start Date Question

    By Stash026, June 23, 2017
    • 2 replies
    • 919 views
    • 
    • CuseFan
    • June 23, 2017

40. Signing PBGC Form 500 filing

    By AdKu, March 19, 2019
    • 2 replies
    • 752 views
    • 
    • AdKu
    • March 21, 2019

41. Projected Covered Compensation

    By LIBOR, December 17, 2002
    • 2 replies
    • 2.4k views
    • 
    • LIBOR
    • December 17, 2002

42. Articles on Credit Balances

    By SoCalActuary, July 7, 2008
    • 2 replies
    • 887 views
    • 
    • SoCalActuary
    • July 7, 2008

43. DB Plan With Life Insurance

    By Dougsbpc, June 7, 2009
    • 2 replies
    • 1.2k views
    • 
    • david rigby
    • June 8, 2009

44. Moody's Aaa Bond rates for lump sum

    By Gary, September 28, 2001
    • 2 replies
    • 1.4k views
    • 
    • Guest
    • September 28, 2001

45. Reducing owner's benefit

    By dmb, March 12, 2003
    • 2 replies
    • 1k views
    • 
    • dmb
    • March 12, 2003

46. QDRO benefits

    By FAPInJax, August 18, 2003
    • 2 replies
    • 1.2k views
    • 
    • mwyatt
    • August 18, 2003

47. DB/DC Aggregate Testing

    By Guest DBStudentAct, September 1, 2009
    • 2 replies
    • 1.3k views
    • 
    • Mike Preston
    • September 1, 2009

48. Non-Spouse Beneficiary for Cash Balance Plan

    By metsfan026, September 26, 2023
    • 2 replies
    • 1.1k views
    • 
    • CuseFan
    • September 28, 2023

49. FASB 87 Application to a Mid-Year Merger of DB Plans

    By LIBOR, January 5, 2005
    • 2 replies
    • 1.1k views
    • 
    • LIBOR
    • January 6, 2005

50. Installment Payments and Funding Waivers

    By Guest TheShepherd, June 14, 2005
    • 2 replies
    • 1.1k views
    • 
    • Guest
    • June 15, 2005