Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. two plan top heavy question

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

2. valuation deadline

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

3. Deduction for Short Taxable Year

   By RLR, January 6, 2015
   • 2 replies
   • 1.1k views
   • 
   • RLR
   • January 8, 2015

4. Proof of Hi 3 yr avg

   By ombskid, February 15, 2016
   • 6 replies
   • 1.1k views
   • 
   • StaceyHelton
   • February 16, 2016

5. Non-discrimination Participation Test

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

6. annuity purchase with insurer

   By Gary, September 21, 2011
   • 3 replies
   • 1.1k views
   • 
   • SoCalActuary
   • September 21, 2011

7. Prohibited Payments and Plan Aggregation

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

8. offsetting actuarial increases against benefit accruals

   By Guest allen293, March 31, 2011
   • 1 reply
   • 1.1k views
   • 
   • Guest
   • March 31, 2011

9. Cutbacks 411(d) - COLA and ASDs

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

10. statutory amendments

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

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

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

12. Segment Rate Trend

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

13. Current Liability calculation requirements

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

14. AFTAP - One Person Plan

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

15. Is an offset plan the best here?

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

16. Benefits, rights and features

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

17. Mortality Table

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

18. Interplay Between New Cash Balance Plan and Existing Defined Benefit Pension Plan

    By Guest EMM118, May 12, 2008
    • 1 reply
    • 1.1k views
    • 
    • Blinky the 3-eyed Fish
    • May 14, 2008

19. 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

20. Treatment of Life Insurance Premiums Under PPA

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

21. silly question about pbgc

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

22. 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

23. DB accountant's report rules

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

24. Plan that never reported FAS

    By Guest saeissler, January 10, 2007
    • 2 replies
    • 1.1k views
    • 
    • david rigby
    • January 10, 2007

25. 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

26. cross testing defined benefit plan with ESOP

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

27. 2007 AFTAP For 08 Presumption

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

28. AFTAP after Technical Corrections bill

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

29. New PPA mortality tables

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

30. Coronavirus-related distributions

    By Ian, May 5, 2020
    • 8 replies
    • 1.1k views
    • 
    • AKowalski
    • May 12, 2020

31. Defined benefit plan and off-shoring

    By Guest Trustee, June 22, 2014   

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

32. Schedule SB, line 38

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

33. What limits are combined when Employer maintains 401k/PS and Cash Balance Plan

    By jkharvey, July 25, 2014
    • 2 replies
    • 1.1k views
    • 
    • John Feldt ERPA CPC QPA
    • July 25, 2014

34. NRA & Notice 2007-69

    By Penman2006, November 21, 2007
    • 4 replies
    • 1.1k views
    • 
    • Penman2006
    • November 23, 2007

35. 206(g) Notice Required?

    By mwyatt, November 20, 2008
    • 2 replies
    • 1.1k views
    • 
    • mwyatt
    • November 21, 2008

36. Duplicate DB benefit payments

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

37. Recoupment of overpaid withholdings

    By tja, August 22, 2019   

    • overpayment
    • recoupment
    • (and 5 more)

      Tagged with:

      • overpayment
      • recoupment
      • withholdings
      • withholding
      • form 941x
      • form 843
      • form 945x
    • 2 replies
    • 1.1k views
    • 
    • tja
    • August 26, 2019

38. PPA/436 amendment signed in 2009. Need to sign another one?

    By katieinny, November 26, 2013
    • 1 reply
    • 1.1k views
    • 
    • Lou S.
    • November 26, 2013

39. Schedule B and SB signature

    By mphs77, August 23, 2013
    • 2 replies
    • 1.1k views
    • 
    • mphs77
    • August 23, 2013

40. Resuming accruals after a freeze

    By Guest tomc, April 13, 2010
    • 2 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • April 15, 2010

41. 92 year old family member receiving 415 limit as a J&S

    By tymesup, July 13, 2012
    • 4 replies
    • 1.1k views
    • 
    • tymesup
    • July 16, 2012

42. Interest & Compensation Rate Components

    By Andy the Actuary, December 19, 2008
    • 3 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • December 27, 2008

43. Impact of Poor Investment Results

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

44. Quick 415 Question

    By JBones, August 11, 2011
    • 2 replies
    • 1.1k views
    • 
    • JBones
    • August 11, 2011

45. Defined Benefit Plan for Sole Proprietor

    By ac, November 20, 2015
    • 3 replies
    • 1.1k views
    • 
    • shERPA
    • November 23, 2015

46. first year eoy CB funding whipsaw

    By abanky, January 18, 2010
    • 2 replies
    • 1.1k views
    • 
    • Mike Preston
    • January 18, 2010

47. Amending Vals, 5500, PBGC

    By Penman2006, August 31, 2010
    • 3 replies
    • 1.1k views
    • 
    • Penman2006
    • September 1, 2010

48. Lump sum payment restrictions

    By Guest Quicksilver, December 2, 2010
    • 2 replies
    • 1.1k views
    • 
    • Guest
    • December 2, 2010

49. Crediting Service

    By Young Curmudgeon, April 11, 2008
    • 4 replies
    • 1.1k views
    • 
    • Effen
    • April 12, 2008

50. Divorce on Annuity Starting Date

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