Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Calculation of PBGC Variable Premium Liability

   By richard, February 13, 2001
   • 1 reply
   • 2.5k views
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   • Guest
   • February 13, 2001

2. Age restrictions on participant election of a certain and life annuity

   By Guest Barbara Rozier, June 26, 2002
   • 1 reply
   • 1.5k views
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   • MGB
   • June 26, 2002

3. Fiduciary Prudence?

   By Guest Spock, June 16, 2009
   • 1 reply
   • 847 views
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   • Guest
   • June 17, 2009

4. top heavy DB and comp limit

   By Tom Poje, November 4, 2004
   • 1 reply
   • 980 views
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   • Blinky the 3-eyed Fish
   • November 4, 2004

5. Restricted Distributions (1.401(a)(4)-5(b))

   By lexi, March 20, 2007
   • 1 reply
   • 1.4k views
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   • Effen
   • March 20, 2007

6. 1099-R required?

   By tuni88, January 19, 2008
   • 1 reply
   • 1.7k views
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   • Guest
   • January 19, 2008

7. Proposed Regs 1.436-1(h)(2)

   By flosfur, April 17, 2008
   • 1 reply
   • 1.2k views
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   • Mike Preston
   • April 18, 2008

8. What Hath God Wrought?

   By Andy the Actuary, May 15, 2008
   • 1 reply
   • 1.2k views
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   • mwyatt
   • May 16, 2008

9. Electing Alternate Funding Target - PBGC

   By Andy the Actuary, November 25, 2008
   • 1 reply
   • 1.2k views
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   • tymesup
   • November 26, 2008

10. PPA Section 302 (c) Effective Date for Coll. Bargained Plans

    By Guest meeh3704, March 4, 2009
    • 1 reply
    • 1.1k views
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    • Effen
    • March 4, 2009

11. Required Aggregation Group

    By emmetttrudy, June 18, 2010
    • 1 reply
    • 950 views
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    • Mike Preston
    • June 20, 2010

12. cash balance plan amendments

    By Gary, June 29, 2011
    • 1 reply
    • 849 views
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    • SoCalActuary
    • June 30, 2011

13. Discrimination in year of termination?

    By Dougsbpc, June 12, 2013
    • 1 reply
    • 824 views
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    • Andy the Actuary
    • June 12, 2013

14. Is it legally possible to purchase pension credits outright or from an

    By Guest Argosos, October 6, 2000
    • 1 reply
    • 1.4k views
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    • david rigby
    • October 6, 2000

15. Contribution of Stock to DB Plan

    By Scott, May 13, 2003
    • 1 reply
    • 1.9k views
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    • Guest
    • May 13, 2003

16. Model 204(h) Notice?

    By emmetttrudy, August 12, 2010
    • 1 reply
    • 1.6k views
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    • Guest
    • August 13, 2010

17. 411(d)(6) and actuarial equivalence

    By Draper55, December 13, 2018
    • 1 reply
    • 648 views
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    • AndyH
    • December 14, 2018

18. USERRA requires that military service be treated as service for the em

    By Guest pensione, February 10, 2003
    • 1 reply
    • 1k views
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    • Guest
    • February 11, 2003

19. AFTAP and un-paid prior contributions

    By Rob P, March 4, 2009
    • 1 reply
    • 916 views
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    • Effen
    • March 4, 2009

20. Terminated Plan Underfunded and one former owner is terminated

    By emmetttrudy, January 4, 2013
    • 1 reply
    • 1k views
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    • Mike Preston
    • January 4, 2013

21. QPSA- Plan admin believes a divorce mayhave occurred. How do we confirm this?

    By mal, February 25, 2004
    • 1 reply
    • 947 views
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    • Lame Duck
    • February 25, 2004

22. determination letter filing

    By Belgarath, May 8, 2006
    • 1 reply
    • 1.4k views
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    • Blinky the 3-eyed Fish
    • May 8, 2006

23. YOS for IRC 415(b) Purposes

    By JAY21, April 19, 2012
    • 1 reply
    • 880 views
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    • JAY21
    • April 19, 2012

24. Non-deductible Contribution

    By ac, August 23, 2003
    • 1 reply
    • 1.4k views
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    • david rigby
    • August 24, 2003

25. 5500-EZ filing requirement

    By Gary, February 1, 2005
    • 1 reply
    • 1.2k views
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    • WDIK
    • February 1, 2005

26. DB Deductions & Employee Costs

    By JAY21, May 8, 2006
    • 1 reply
    • 1.1k views
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    • GBurns
    • May 9, 2006

27. Reentry into Frozen Plan

    By Guest jy12443, June 12, 2006
    • 1 reply
    • 2k views
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    • david rigby
    • June 13, 2006

28. plan amendment in 2008

    By Guest Sus95, December 18, 2008
    • 1 reply
    • 976 views
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    • Andy the Actuary
    • December 18, 2008

29. AFTAP

    By YankeeFan, March 4, 2009
    • 1 reply
    • 1.5k views
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    • Guest
    • March 6, 2009

30. Delay of Minimum Funding Deadline

    By mming, April 6, 2020
    • 1 reply
    • 607 views
    • 
    • Effen
    • April 6, 2020

31. spouse notice of retroactive annuity starting date

    By LIBERTYKID, December 21, 2005
    • 1 reply
    • 1.5k views
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    • Guest
    • December 21, 2005

32. IRS rates for funding and 417

    By david rigby, October 6, 2009
    • 1 reply
    • 868 views
    • 
    • dmb
    • October 6, 2009

33. Excise Tax for 2 years

    By emmetttrudy, August 13, 2010
    • 1 reply
    • 1k views
    • 
    • SoCalActuary
    • August 14, 2010

34. 401(a)(26) meaningful benefit

    By John Feldt ERPA CPC QPA, June 30, 2011
    • 1 reply
    • 916 views
    • 
    • SoCalActuary
    • June 30, 2011

35. Maximum Deductible Contribution - PPA

    By Gary, November 25, 2008
    • 1 reply
    • 1.2k views
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    • Effen
    • November 26, 2008

36. New CB Plan - short year for the new entity

    By Jakyasar, June 11, 2024
    • 1 reply
    • 669 views
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    • Bill Presson
    • June 11, 2024

37. Enron

    By IRC401, March 6, 2002
    • 1 reply
    • 1.5k views
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    • MGB
    • March 6, 2002

38. Error with attachments- Web Client

    By Dinosaur, October 14, 2010
    • 1 reply
    • 1.3k views
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    • Dinosaur
    • October 14, 2010

39. 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
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    • Lou S.
    • April 25, 2016

40. Missing Participant Turns Up After Paying PBGC

    By BH1528, December 14, 2018
    • 1 reply
    • 722 views
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    • david rigby
    • December 14, 2018

41. Plan at 415 limit but slightly overfunded

    By Hojo, November 11, 2019
    • 1 reply
    • 459 views
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    • Mike Preston
    • November 11, 2019

42. Does top-heavy 415(e) buy-back using DC plan require 4%(Code) or 7.5%

    By John A, November 10, 1999
    • 1 reply
    • 1.4k views
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    • mwyatt
    • November 17, 1999

43. Double Deduction

    By Guest bippy, June 22, 2001
    • 1 reply
    • 1.5k views
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    • david rigby
    • June 22, 2001

44. Request to IRS for requesting change in asset method

    By LarryDavid, September 8, 2011
    • 1 reply
    • 991 views
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    • Effen
    • September 9, 2011

45. Deduction and timing

    By John Feldt ERPA CPC QPA, April 18, 2008
    • 1 reply
    • 1k views
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    • SoCalActuary
    • April 18, 2008

46. fas158

    By Guest VTran, March 9, 2011
    • 1 reply
    • 1.4k views
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    • david rigby
    • March 9, 2011

47. statute of limitations - terminated plan

    By Gary, November 19, 1999
    • 1 reply
    • 1.6k views
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    • KJohnson
    • November 20, 1999

48. 415 compensation

    By FAPInJax, March 14, 2005
    • 1 reply
    • 1.4k views
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    • SoCalActuary
    • March 14, 2005

49. Death Benefit after RMD's Begin

    By JBones, December 10, 2010
    • 1 reply
    • 1.3k views
    • 
    • JBones
    • December 16, 2010

50. short plan year to accelerate 415(e) repeal date?

    By Lorraine Dorsa, November 16, 1999
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • November 22, 1999