Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Schedule B

   By nancy, October 27, 2008
   • 4 replies
   • 1.1k views
   • 
   • david rigby
   • October 28, 2008

2. Beginning of Year Valuation - Ineligibles

   By John Feldt ERPA CPC QPA, March 2, 2009
   • 5 replies
   • 1.1k views
   • 
   • John Feldt ERPA CPC QPA
   • March 2, 2009

3. life insurance proceeds

   By Gary, July 18, 2012
   • 5 replies
   • 1.1k views
   • 
   • Gary
   • July 18, 2012

4. AFN For EZ-Filer

   By emmetttrudy, May 24, 2017
   • 5 replies
   • 1.1k views
   • 
   • Effen
   • May 24, 2017

5. Fractional Accrual rule for Fresh Start w/ Add-on

   By dmb, June 2, 2017
   • 5 replies
   • 1.1k views
   • 
   • My 2 cents
   • June 2, 2017

6. Benefit Restrictions/Loan

   By Guest Sus95, March 12, 2009
   • 2 replies
   • 1.1k views
   • 
   • Kevin C
   • March 12, 2009

7. Cash Balance Plans

   By abanky, November 25, 2003
   • 1 reply
   • 1.1k views
   • 
   • Blinky the 3-eyed Fish
   • November 25, 2003

8. Defined benefit accrual for sole proprietor

   By Connie, November 8, 2017   

   • zero earned income
   • 3 replies
   • 1.1k views
   • 
   • SoCalActuary
   • November 8, 2017

9. Another RMD Question

   By Dougsbpc, June 21, 2017
   • 5 replies
   • 1.1k views
   • 
   • My 2 cents
   • June 21, 2017

10. Schedule B or SB filing for Eligible Charity Plans

    By dmb, September 8, 2010
    • 0 replies
    • 1.1k views
    • 
    • dmb
    • September 8, 2010

11. Does PPA Funding Allow This?

    By Dougsbpc, August 6, 2009
    • 3 replies
    • 1.1k views
    • 
    • Dougsbpc
    • August 6, 2009

12. Adoption of 401(a)(9) Model Amendment in Rev. Proc. 2002-29

    By Guest JCG72, February 16, 2005
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • February 16, 2005

13. Non Discrimination testing

    By Gary, February 7, 2011
    • 3 replies
    • 1.1k views
    • 
    • John Feldt ERPA CPC QPA
    • February 8, 2011

14. Schedule SB - line 15

    By Dinosaur, July 20, 2010
    • 1 reply
    • 1.1k views
    • 
    • ScottR
    • July 31, 2010

15. conversion from a 412(i) to standard db

    By abanky, November 24, 2009
    • 3 replies
    • 1.1k views
    • 
    • abanky
    • December 1, 2009

16. Max deduction under unfunded current liability for 2006

    By Guest Rae, August 10, 2006
    • 1 reply
    • 1.1k views
    • 
    • Guest
    • August 11, 2006

17. Manually signed Form 5500

    By Pension RC, June 26, 2014
    • 0 replies
    • 1.1k views
    • 
    • Pension RC
    • June 26, 2014

18. Septuagenerian new hire

    By Guest Etseq, October 5, 2006
    • 1 reply
    • 1.1k views
    • 
    • SoCalActuary
    • October 5, 2006

19. 401(a)26 with Floor Offset Plan

    By Dougsbpc, November 28, 2020
    • 2 replies
    • 1.1k views
    • 
    • Calavera
    • November 30, 2020

20. Top Heavy Determination

    By Medusa, January 21, 2009
    • 1 reply
    • 1.1k views
    • 
    • SheilaD
    • January 22, 2009

21. Ninety-five percent of zero?

    By Bri, April 14, 2023
    • 13 replies
    • 1.1k views
    • 
    • Nate S
    • April 21, 2023

22. UNDER FUNDED PBGC Lumpsum Restriction

    By Guest DORIGHT, August 24, 2009
    • 2 replies
    • 1.1k views
    • 
    • Guest
    • August 24, 2009

23. Valuation of Plans Pre-Merger

    By Guest blackacre, August 12, 2003
    • 4 replies
    • 1.1k views
    • 
    • Guest
    • August 13, 2003

24. Plan Converted to Cash Balance Plan?

    By Guest MC2, February 9, 2007
    • 1 reply
    • 1.1k views
    • 
    • Effen
    • February 9, 2007

25. Schedule F Income & a new DBP

    By Guest Max Power, October 8, 2004
    • 3 replies
    • 1.1k views
    • 
    • Guest
    • October 12, 2004

26. Employer Late on Distribution

    By Dougsbpc, July 13, 2006
    • 1 reply
    • 1.1k views
    • 
    • SoCalActuary
    • July 13, 2006

27. Restricted EE with no Repay Agreement

    By Guest melodik, June 18, 2003
    • 2 replies
    • 1.1k views
    • 
    • Everett Moreland
    • June 19, 2003

28. Eligibility Question

    By emmetttrudy, October 6, 2009
    • 3 replies
    • 1.1k views
    • 
    • Kevin C
    • October 8, 2009

29. Precessor Employer under the Section 415 Regulations

    By QNPG, September 14, 2011
    • 2 replies
    • 1.1k views
    • 
    • QNPG
    • September 14, 2011

30. Distribution Calculation for Mandatory Contributory DB Plan

    By Guest lsh, January 6, 2004
    • 2 replies
    • 1.1k views
    • 
    • david rigby
    • January 9, 2004

31. Freeze

    By DBnme, March 18, 2020
    • 2 replies
    • 1.1k views
    • 
    • Barbara
    • March 19, 2020

32. Late First Year PBGC Filing

    By vrradjew, August 5, 2016   

    • PBGC
    • Filing
    • (and 4 more)

      Tagged with:

      • PBGC
      • Filing
      • Fees
      • Penalties
      • late
      • due date
    • 1 reply
    • 1.1k views
    • 
    • Effen
    • August 5, 2016

33. Unpaid Excise Taxes

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

34. 436 and freezing accruals

    By abanky, March 29, 2010
    • 3 replies
    • 1.1k views
    • 
    • SoCalActuary
    • March 30, 2010

35. Sole prop DB plan tax isssues

    By dmb, June 24, 2005
    • 1 reply
    • 1.1k views
    • 
    • Blinky the 3-eyed Fish
    • June 24, 2005

36. Onsite with the PBGC

    By RCK, October 8, 2008
    • 4 replies
    • 1.1k views
    • 
    • Guest
    • October 21, 2008

37. Estimating individual annual cost in pension plan

    By TPApril, November 12, 2013
    • 2 replies
    • 1.1k views
    • 
    • TPApril
    • November 12, 2013

38. Hours for Accrual Service vs. Vesting Service

    By metsfan026, September 10, 2021
    • 5 replies
    • 1.1k views
    • 
    • Mike Preston
    • September 12, 2021

39. Cash Balance - Minimum Participation Failure - How to Correct?

    By waid10, November 12, 2023
    • 6 replies
    • 1.1k views
    • 
    • Jakyasar
    • November 13, 2023

40. Window for Partial Lump Sum from Cash Balance Plan

    By Guest ircreader, August 29, 2005
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • August 29, 2005

41. Ineligible employee allowed to participate

    By Guest Scusi, March 26, 2014   

    • nonresident alien
    • ineleigible
    • (and 1 more)

      Tagged with:

      • nonresident alien
      • ineleigible
      • participate
    • 1 reply
    • 1.1k views
    • 
    • 12AX7
    • March 26, 2014

42. What are maximum benefit limits for older ages

    By RayJJohnsonJr, September 23, 2015
    • 6 replies
    • 1.1k views
    • 
    • Calavera
    • September 24, 2015

43. Madoff impacted plans

    By mwyatt, March 6, 2009
    • 3 replies
    • 1.1k views
    • 
    • mwyatt
    • March 7, 2009

44. Disability benefit- service crediting

    By AndyH, December 15, 2003
    • 2 replies
    • 1.1k views
    • 
    • AndyH
    • December 17, 2003

45. DB plan with life insurance - funding related

    By Jakyasar, February 27, 2023
    • 5 replies
    • 1.1k views
    • 
    • Jakyasar
    • March 1, 2023

46. tiered db design

    By Guest lip, April 10, 2008
    • 3 replies
    • 1.1k views
    • 
    • Effen
    • April 10, 2008

47. cash balance plans and AE

    By abanky, December 1, 2009
    • 4 replies
    • 1.1k views
    • 
    • FAPInJax
    • December 3, 2009

48. Annuity option with a COLA

    By John Feldt ERPA CPC QPA, September 8, 2011
    • 2 replies
    • 1.1k views
    • 
    • david rigby
    • September 8, 2011

49. Preparation of Form 5500

    By Gary, February 21, 2008
    • 4 replies
    • 1.1k views
    • 
    • SoCalActuary
    • February 23, 2008

50. Admin not consistent with document

    By Sue B, October 25, 2021
    • 11 replies
    • 1.1k views
    • 
    • Luke Bailey
    • October 27, 2021