Defined Benefit Plans, Including Cash Balance

7,172 topics in this forum

1. Excess Distribution due to PPA Change in 415 Interest Rate

   By Guest sueczer, February 23, 2007
   • 0 replies
   • 1.1k views
   • 
   • Guest
   • February 23, 2007

2. Employer Contributions to 401(k)/Profit Sharing Limited by Cash Balance Plan

   By metsfan026, September 3, 2025
   • 5 replies
   • 1.1k views
   • 
   • John Feldt ERPA CPC QPA
   • September 5, 2025

3. Cash Balance Plans with different levels of benefits and backloading issue.

   By Guest ymoore, May 27, 2005
   • 0 replies
   • 1.1k views
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   • Guest
   • May 27, 2005

4. two plan top heavy question

   By himt4, January 11, 2007
   • 3 replies
   • 1.1k views
   • 
   • Guest
   • January 11, 2007

5. valuation deadline

   By abanky, November 20, 2007
   • 5 replies
   • 1.1k views
   • 
   • mwyatt
   • November 20, 2007

6. looking for a disability table and a withdrawal table

   By abanky, October 22, 2010
   • 4 replies
   • 1.1k views
   • 
   • My 2 cents
   • October 29, 2010

7. Plan Loan from DB PLan

   By Gary, May 11, 2005
   • 0 replies
   • 1.1k views
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   • Gary
   • May 11, 2005

8. Inconsistent/Incomplete Late Retirement Language - What's the Default?

   By DW, January 30, 2021
   • 6 replies
   • 1.1k views
   • 
   • DW
   • February 5, 2021

9. Accrued To-Date Testing

   By truphao, March 20, 2024
   • 11 replies
   • 1.1k views
   • 
   • CuseFan
   • March 21, 2024

10. Vesting and eligibility involving merged companies and merged DB plans

    By gle3186, January 14, 2005
    • 0 replies
    • 1.1k views
    • 
    • gle3186
    • January 14, 2005

11. Leased Employees

    By emmetttrudy, April 29, 2009
    • 2 replies
    • 1.1k views
    • 
    • JAY21
    • April 29, 2009

12. Purchasing an Annuity

    By Michael Burkow, July 23, 2025
    • 5 replies
    • 1.1k views
    • 
    • CuseFan
    • July 24, 2025

13. To Sue or Not To Sue, Oh Yeah?

    By Andy the Actuary, September 5, 2013
    • 2 replies
    • 1.1k views
    • 
    • jpod
    • September 6, 2013

14. Reversing election to reduce credit balances due to MAP-21

    By dmb, November 26, 2012
    • 1 reply
    • 1.1k views
    • 
    • Andy the Actuary
    • November 27, 2012

15. Dang Acronyms - need a little help with ITO

    By 2muchstress, April 5, 2005
    • 2 replies
    • 1.1k views
    • 
    • 2muchstress
    • April 5, 2005

16. DB/401k 415 limits

    By pgold, October 17, 2012
    • 2 replies
    • 1.1k views
    • 
    • david rigby
    • October 17, 2012

17. Removal of DB contribution after SB filed for terminated plan

    By VeryOldMan, September 2, 2021
    • 5 replies
    • 1.1k views
    • 
    • VeryOldMan
    • September 4, 2021

18. Cutbacks 411(d) - COLA and ASDs

    By Guest Eris@rab, September 18, 2008
    • 1 reply
    • 1.1k views
    • 
    • david rigby
    • September 18, 2008

19. Prohibited Payments and Plan Aggregation

    By Guest Aaron Pierce, March 25, 2011
    • 1 reply
    • 1.1k views
    • 
    • SoCalActuary
    • March 25, 2011

20. Non-discrimination Participation Test

    By Pension RC, December 6, 2013
    • 3 replies
    • 1.1k views
    • 
    • Tom Poje
    • December 9, 2013

21. Divorce on Annuity Starting Date

    By BTG, June 30, 2022
    • 3 replies
    • 1.1k views
    • 
    • BTG
    • July 4, 2022

22. Current Liability calculation requirements

    By Guest Marino13, June 24, 2005
    • 1 reply
    • 1.1k views
    • 
    • Blinky the 3-eyed Fish
    • June 24, 2005

23. Impact of Poor Investment Results

    By Stash026, August 1, 2019
    • 4 replies
    • 1.1k views
    • 
    • CuseFan
    • August 1, 2019

24. Cash Balance to Roth IRA

    By Lou81, December 20, 2021   

    • roth ira
    • rollover
    • 2 replies
    • 1.1k views
    • 
    • Lou81
    • December 20, 2021

25. Self employed defined benefit plan contribution limitations due to losses

    By Guest JimLBSC, July 16, 2014   

    • schedule C
    • NOLs
    • (and 2 more)

      Tagged with:

      • schedule C
      • NOLs
      • defined benefit plan
      • self employed
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • July 16, 2014

26. Does a Nondeductible Contribution Considered a Basis On Distribution?

    By Guest amadeus, December 24, 2004
    • 2 replies
    • 1.1k views
    • 
    • mbozek
    • December 27, 2004

27. cross testing defined benefit plan with ESOP

    By YankeeFan, October 22, 2010
    • 0 replies
    • 1.1k views
    • 
    • YankeeFan
    • October 22, 2010

28. statutory amendments

    By Gary, March 29, 2012
    • 2 replies
    • 1.1k views
    • 
    • Gary
    • March 29, 2012

29. Massive Merger?

    By SoCalActuary, June 29, 2009
    • 3 replies
    • 1.1k views
    • 
    • SoCalActuary
    • July 2, 2009

30. Segment Rate Trend

    By Pension RC, March 21, 2014
    • 2 replies
    • 1.1k views
    • 
    • My 2 cents
    • March 21, 2014

31. AFTAP - One Person Plan

    By Andy the Actuary, January 22, 2009
    • 2 replies
    • 1.1k views
    • 
    • SoCalActuary
    • January 22, 2009

32. Maximum Deduction for Sole prop DB who also has a PSP

    By Pension RC, June 30, 2013
    • 1 reply
    • 1.1k views
    • 
    • ETA Consulting LLC
    • June 30, 2013

33. Is an offset plan the best here?

    By rcline46, June 11, 2010
    • 3 replies
    • 1.1k views
    • 
    • rcline46
    • June 14, 2010

34. In-Service Distributions - Related Rollover from a DB Plan

    By Towanda, November 7, 2018
    • 4 replies
    • 1.1k views
    • 
    • Towanda
    • November 7, 2018

35. 417(e) assumptions for SECURE Act disclosure

    By gc@chimentowebb.com, November 8, 2024
    • 6 replies
    • 1.1k views
    • 
    • gc@chimentowebb.com
    • November 9, 2024

36. Owneship % semantics

    By truphao, July 23, 2024
    • 6 replies
    • 1.1k views
    • 
    • Paul I
    • July 23, 2024

37. Defined benefit plan and off-shoring

    By Guest Trustee, June 22, 2014   

    • DB plan
    • offshoring
    • 5 replies
    • 1.1k views
    • 
    • jpod
    • June 23, 2014

38. Escrow Arrangement -- Restriction of Lump Sum to HCEs

    By Andy the Actuary, February 9, 2014
    • 0 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • February 9, 2014

39. Duplicate DB benefit payments

    By Guest Blueglass, December 9, 2003
    • 2 replies
    • 1.1k views
    • 
    • david rigby
    • December 10, 2003

40. DB accountant's report rules

    By AndyH, August 27, 2003
    • 2 replies
    • 1.1k views
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    • AndyH
    • August 28, 2003

41. Schedule SB, line 38

    By Mister Met, September 16, 2009
    • 3 replies
    • 1.1k views
    • 
    • AndyH
    • September 16, 2009

42. Mortality Table

    By Pension RC, September 1, 2013
    • 3 replies
    • 1.1k views
    • 
    • Effen
    • September 3, 2013

43. 2007 AFTAP For 08 Presumption

    By Guest merlin, October 31, 2007
    • 3 replies
    • 1.1k views
    • 
    • JAY21
    • November 1, 2007

44. Deduction question when plan year different than tax year

    By Craig Schiller, July 7, 2022
    • 2 replies
    • 1.1k views
    • 
    • Nate S
    • July 13, 2022

45. silly question about pbgc

    By abanky, September 14, 2007
    • 3 replies
    • 1.1k views
    • 
    • John Feldt ERPA CPC QPA
    • September 14, 2007

46. Payout in the 80's

    By Pension RC, September 8, 2014
    • 7 replies
    • 1.1k views
    • 
    • Pension RC
    • September 11, 2014

47. Benefits, rights and features

    By FAPInJax, March 18, 2009
    • 0 replies
    • 1.1k views
    • 
    • FAPInJax
    • March 18, 2009

48. AFTAP after Technical Corrections bill

    By dmb, January 13, 2009
    • 4 replies
    • 1.1k views
    • 
    • Mike Preston
    • January 13, 2009

49. Treatment of Life Insurance Premiums Under PPA

    By Guest s.c.semler, August 16, 2010
    • 3 replies
    • 1.1k views
    • 
    • FAPInJax
    • August 18, 2010

50. New PPA mortality tables

    By FAPInJax, July 19, 2007
    • 0 replies
    • 1.1k views
    • 
    • FAPInJax
    • July 19, 2007