Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Late retirement - variable rates

   By lees, February 2, 2017   

   • late retirement
   • actuarial increases
   • (and 1 more)

     Tagged with:

     • late retirement
     • actuarial increases
     • ppa
   • 1 reply
   • 6.6k views
   • 
   • Calavera
   • February 2, 2017

2. PBGC coverage for professional associations with less than 25 employees

   By Lori Foresz, October 3, 2003
   • 1 reply
   • 3.1k views
   • 
   • david rigby
   • October 3, 2003

3. Normal Retirement Age

   By luissaha, February 20, 2008
   • 1 reply
   • 1.2k views
   • 
   • WDIK
   • February 20, 2008

4. Unpaid Excise Taxes

   By Guest GWilliams, August 4, 2011
   • 1 reply
   • 1.1k views
   • 
   • david rigby
   • August 4, 2011

5. Determination Letter Deadline

   By Guest RW, August 30, 2000
   • 1 reply
   • 1.3k views
   • 
   • M R Bernardin
   • August 31, 2000

6. 401(a)(4) Corrective Amendment

   By Dougsbpc, May 12, 2003
   • 1 reply
   • 1.6k views
   • 
   • Guest
   • May 14, 2003

7. participant uses false social security number--what happens to benefit?

   By Guest jac, May 28, 2004
   • 1 reply
   • 1.4k views
   • 
   • WDIK
   • May 28, 2004

8. Short plan year - Target Normal Cost

   By Dinosaur, March 1, 2010
   • 1 reply
   • 2k views
   • 
   • SoCalActuary
   • March 1, 2010

9. max deductions, allocation, application

   By Gary, September 7, 2011
   • 1 reply
   • 1.1k views
   • 
   • Calavera
   • September 8, 2011

10. Cash Balance crediting rate and MAP 21

    By John Feldt ERPA CPC QPA, August 29, 2012
    • 1 reply
    • 1.1k views
    • 
    • SoCalActuary
    • August 30, 2012

11. 415 Dollar Limit Increase

    By Dougsbpc, January 4, 2013
    • 1 reply
    • 1.1k views
    • 
    • Andy the Actuary
    • January 4, 2013

12. Unfreeze before plan termination

    By Pension RC, January 31, 2018
    • 1 reply
    • 665 views
    • 
    • Effen
    • January 31, 2018

13. multiple db plans

    By Guest harris, October 14, 1999
    • 1 reply
    • 1.4k views
    • 
    • Everett Moreland
    • October 15, 1999

14. 401(a)26

    By SKC, April 27, 2025
    • 1 reply
    • 1.1k views
    • 
    • truphao
    • April 27, 2025

15. Schedule SB AFTAP (Line 15)

    By Andy the Actuary, June 15, 2009
    • 1 reply
    • 1.3k views
    • 
    • david rigby
    • June 15, 2009

16. 101(d) Notice for EOY Val

    By stbennet, April 26, 2010
    • 1 reply
    • 1.1k views
    • 
    • Effen
    • April 26, 2010

17. Benefit Restrictions - WRERA relief

    By JBones, October 13, 2010
    • 1 reply
    • 1.2k views
    • 
    • My 2 cents
    • October 13, 2010

18. 25 Highest paid lives restrictions

    By Barbara, August 30, 2018
    • 1 reply
    • 726 views
    • 
    • Calavera
    • August 31, 2018

19. 401(a)(26) and Frozen Cash Balance Plan

    By Lou S., February 14, 2022
    • 1 reply
    • 815 views
    • 
    • Effen
    • February 15, 2022

20. Reversion Tax for DB termination by not for profit

    By Guest Lonnie Tomlin, October 15, 1999
    • 1 reply
    • 2.4k views
    • 
    • david rigby
    • October 15, 1999

21. FICA Tax on Nonqualified Plan Benefits

    By Guest REG, December 4, 2002
    • 1 reply
    • 2.9k views
    • 
    • mbozek
    • December 5, 2002

22. Permissive Aggregation

    By JAY21, September 15, 2006
    • 1 reply
    • 1.2k views
    • 
    • Blinky the 3-eyed Fish
    • September 15, 2006

23. Deductibility & 10% Penalty - Small Plan Termination

    By David, October 5, 2000
    • 1 reply
    • 1.8k views
    • 
    • Guest
    • October 6, 2000

24. 415 limits

    By Guest MikeMiller, July 16, 2001
    • 1 reply
    • 1.6k views
    • 
    • rcline46
    • July 16, 2001

25. Cash balance whipsaw

    By Gary, October 26, 2001
    • 1 reply
    • 1.5k views
    • 
    • IRC401
    • October 26, 2001

26. Deferred Vested Death Benefit

    By Guest kdfox2, April 2, 2003
    • 1 reply
    • 1.1k views
    • 
    • david rigby
    • April 2, 2003

27. RPA liability

    By FAPInJax, October 4, 2005
    • 1 reply
    • 1.7k views
    • 
    • david rigby
    • October 4, 2005

28. Election to Use COB

    By Dougsbpc, May 14, 2009
    • 1 reply
    • 966 views
    • 
    • Blinky the 3-eyed Fish
    • May 17, 2009

29. Proposed Federal Budget for 2014

    By Mister Met, July 29, 2013
    • 1 reply
    • 886 views
    • 
    • MoJo
    • July 29, 2013

30. Interest charge on late quarterly contributions

    By Guest Marino13, May 4, 2004
    • 1 reply
    • 1.5k views
    • 
    • david rigby
    • May 4, 2004

31. Employer securities in a DB plan grow to more than 10%. Now what?

    By katieinny, September 12, 2005
    • 1 reply
    • 1.5k views
    • 
    • david rigby
    • September 12, 2005

32. PBGC penalty waivers-experiences of others

    By AndyH, July 18, 2006
    • 1 reply
    • 1.2k views
    • 
    • JanetM
    • July 18, 2006

33. Initial Qualification under RAPs

    By BTG, January 29, 2007
    • 1 reply
    • 1.2k views
    • 
    • Blinky the 3-eyed Fish
    • January 31, 2007

34. Off cycle restatement

    By Guest latwz, April 17, 2008
    • 1 reply
    • 946 views
    • 
    • SoCalActuary
    • April 17, 2008

35. Mandatory lump sums

    By Guest meggie, October 28, 2003
    • 1 reply
    • 1.5k views
    • 
    • Blinky the 3-eyed Fish
    • October 28, 2003

36. Market Based Cash Balance investment credits

    By AndyH, March 27, 2014
    • 1 reply
    • 1.3k views
    • 
    • John Feldt ERPA CPC QPA
    • March 27, 2014

37. No Schedule C or W2

    By thepensionmaven, June 16, 2021
    • 1 reply
    • 545 views
    • 
    • Bill Presson
    • June 16, 2021

38. union plans

    By Gary, June 20, 2003
    • 1 reply
    • 1k views
    • 
    • MGB
    • June 20, 2003

39. PBGC Form 1-ES

    By ubermax, February 16, 2006
    • 1 reply
    • 1.8k views
    • 
    • Guest
    • February 16, 2006

40. 401(a)(26) question

    By Draper55, December 9, 2014
    • 1 reply
    • 869 views
    • 
    • Mike Preston
    • December 12, 2014

41. record keeping and online access

    By Tom, December 18, 2025
    • 1 reply
    • 215 views
    • 
    • Effen
    • December 18, 2025

42. Top Heavy Determination

    By Guest pension222, June 21, 2001
    • 1 reply
    • 1.6k views
    • 
    • david rigby
    • June 21, 2001

43. 412i for a Sole Proprietor

    By mwyatt, February 10, 2003
    • 1 reply
    • 1.6k views
    • 
    • AndyH
    • February 11, 2003

44. Calendar year data election for HCE

    By Guest OHH, February 6, 2004
    • 1 reply
    • 1.6k views
    • 
    • Mike Preston
    • February 6, 2004

45. Self-Employment - Earned Income for Pension plan

    By flosfur, March 19, 2008
    • 1 reply
    • 1.7k views
    • 
    • J Simmons
    • March 20, 2008

46. 10/15/09 Funding Regs

    By JAY21, December 2, 2009
    • 1 reply
    • 899 views
    • 
    • david rigby
    • December 2, 2009

47. Archived DOl Opinion Letters

    By Guest jfreeborn, August 12, 2010
    • 1 reply
    • 5.1k views
    • 
    • Mike Preston
    • August 18, 2010

48. Funding Relief Election under PRA 2010 - Tardy Election, Is It Possible?

    By WestCoast, August 30, 2012
    • 1 reply
    • 1.1k views
    • 
    • tymesup
    • August 31, 2012

49. 204(h) timing

    By Bri, February 25, 2025
    • 1 reply
    • 810 views
    • 
    • Effen
    • February 25, 2025

50. Can SPD override the Plan doc.

    By Gary, December 9, 2000
    • 1 reply
    • 1.6k views
    • 
    • QDROphile
    • December 13, 2000