Defined Benefit Plans, Including Cash Balance

7,172 topics in this forum

1. Can a traditional defined benefit plan be converted to a 412(i)?

   By Guest picwrc, August 22, 2003
   • 36 replies
   • 7.2k views
   • 
   • Lame Duck
   • February 13, 2004

2. 412i proposed Regs are out

   By mwyatt, February 13, 2004
   • 1 reply
   • 1.3k views
   • 
   • Effen
   • February 13, 2004

3. Doc says NRA = 70 ?

   By Guest Partly Cloudy, February 12, 2004
   • 3 replies
   • 1.1k views
   • 
   • AndyH
   • February 12, 2004

4. PBGC Exemption Question

   By Guest pjm, February 10, 2004
   • 5 replies
   • 1.9k views
   • 
   • Mike Preston
   • February 11, 2004

5. Testing Age for General Testing - 1.401(a)(4) Regs

   By flosfur, February 10, 2004
   • 5 replies
   • 2.4k views
   • 
   • AndyH
   • February 10, 2004

6. Is there a pending legislative proposal to add a 20% excise tax to defined benefit lump sum distributions? Or is this just a rumor?

   By Guest WEMASON, February 9, 2004
   • 2 replies
   • 1.1k views
   • 
   • Kirk Maldonado
   • February 9, 2004

7. Personal check used for funding corporate DB

   By Guest Nineteen, February 6, 2004
   • 4 replies
   • 1k views
   • 
   • GBurns
   • February 6, 2004

8. Unit Accrual vs. Fractional Accrual Formulas

   By Blinky the 3-eyed Fish, April 17, 2003
   • 31 replies
   • 6.5k views
   • 
   • AndyH
   • February 6, 2004

9. Calendar year data election for HCE

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

10. Suspension of Benefits if Working Past NRD

    By Guest CRC02, February 5, 2004
    • 3 replies
    • 1.3k views
    • 
    • AndyH
    • February 5, 2004

11. New SFAS 132 Available

    By MGB, December 23, 2003
    • 7 replies
    • 1.6k views
    • 
    • Guest
    • February 5, 2004

12. Current Liability range

    By david rigby, February 4, 2004
    • 1 reply
    • 931 views
    • 
    • Mike Preston
    • February 5, 2004

13. Safe Harbor design question- help requested

    By AndyH, January 27, 2004
    • 3 replies
    • 1.2k views
    • 
    • AndyH
    • February 4, 2004

14. Db Buyout

    By Guest wjr, March 28, 2003
    • 2 replies
    • 1.2k views
    • 
    • mbozek
    • February 3, 2004

15. Can you force a Death benefit over $5,000 after age 62?

    By Guest eazycool, January 29, 2004
    • 3 replies
    • 1.6k views
    • 
    • Guest
    • February 3, 2004

16. Latest on release of 412(i) regs, (that I've seen) for those who are interested

    By Belgarath, February 3, 2004
    • 0 replies
    • 1k views
    • 
    • Belgarath
    • February 3, 2004

17. Discrimination on Cashing Out DB Pension Plans

    By Guest moginsberg, February 2, 2004
    • 3 replies
    • 1.1k views
    • 
    • Guest
    • February 3, 2004

18. Target Replacement Rates in DB Plans

    By Guest woodward618, February 2, 2004
    • 1 reply
    • 1.3k views
    • 
    • david rigby
    • February 2, 2004

19. Trying to understand DB calcs....

    By K-t-F, January 28, 2004
    • 6 replies
    • 1.9k views
    • 
    • Effen
    • January 31, 2004

20. Senate working on the interest rate change (and other relief)

    By MGB, January 28, 2004
    • 16 replies
    • 2.4k views
    • 
    • mwyatt
    • January 31, 2004

21. Restricted Benefits For Fired Employee

    By Guest lvegas, January 30, 2004
    • 7 replies
    • 1.4k views
    • 
    • Guest
    • January 30, 2004

22. Funding Waiver Application

    By mwyatt, December 10, 2002
    • 7 replies
    • 1.6k views
    • 
    • david rigby
    • January 29, 2004

23. Pension Plan Audit & Sponsor's tax return

    By flosfur, January 29, 2004
    • 1 reply
    • 1.1k views
    • 
    • E as in ERISA
    • January 29, 2004

24. Successor Employer

    By flosfur, January 27, 2004
    • 6 replies
    • 1.4k views
    • 
    • mbozek
    • January 29, 2004

25. IRS Audit of a DB Plan

    By flosfur, January 29, 2004
    • 1 reply
    • 1k views
    • 
    • david rigby
    • January 29, 2004

26. Underfunded DB Plan

    By nancy, January 27, 2004
    • 1 reply
    • 1.2k views
    • 
    • FAPInJax
    • January 28, 2004

27. 1099R for benefits sent to the PBGC

    By Guest flogger, January 27, 2004
    • 3 replies
    • 1.1k views
    • 
    • david rigby
    • January 27, 2004

28. Dec 2003 FAS87 discount rate

    By Guest dsyrett, January 7, 2004
    • 20 replies
    • 2.7k views
    • 
    • Guest
    • January 27, 2004

29. Rollover into a DB Plan

    By Gary, January 21, 2004
    • 16 replies
    • 3.4k views
    • 
    • Kirk Maldonado
    • January 26, 2004

30. Asset sale and successor liability issues

    By Guest cosmo01, January 23, 2004
    • 7 replies
    • 2.2k views
    • 
    • Kirk Maldonado
    • January 26, 2004

31. 412(i), where is the guidance?

    By Effen, January 22, 2004
    • 11 replies
    • 1.6k views
    • 
    • Kirk Maldonado
    • January 24, 2004

32. Post Tax and Pretax Contributions Combined

    By Guest Lawrence_Groves, January 23, 2004
    • 0 replies
    • 878 views
    • 
    • Guest
    • January 23, 2004

33. Req'd Minimum Distributions for DB plans

    By Guest jskiese, January 21, 2004
    • 3 replies
    • 1.1k views
    • 
    • Theresa Lynn
    • January 23, 2004

34. Freezing cash balance plan - can the interest credit be frozen too?

    By JDuns, January 14, 2004
    • 3 replies
    • 4.3k views
    • 
    • Gary
    • January 21, 2004

35. Cash Balance Spin-off

    By Guest guppy, January 16, 2004
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • January 16, 2004

36. Pension Answer Book a plan expense?

    By Guest SueJ, January 9, 2004
    • 6 replies
    • 1.4k views
    • 
    • Guest
    • January 12, 2004

37. Cash Balance Floor Offset Plans - Fantastic Results?

    By Guest merlin, October 16, 2003
    • 32 replies
    • 7.1k views
    • 
    • Blinky the 3-eyed Fish
    • January 12, 2004

38. Calculating the maximum lump sum

    By Guest smhjr, January 9, 2004
    • 9 replies
    • 2.2k views
    • 
    • Mike Preston
    • January 10, 2004

39. Distribution Calculation for Mandatory Contributory DB Plan

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

40. Unit credit funding

    By FAPInJax, January 2, 2004
    • 5 replies
    • 1.3k views
    • 
    • FAPInJax
    • January 6, 2004

41. Wages for Sole Proprietor

    By Blinky the 3-eyed Fish, December 31, 2003
    • 4 replies
    • 2.1k views
    • 
    • Blinky the 3-eyed Fish
    • January 5, 2004

42. Gray Book for 2004

    By david rigby, December 30, 2003
    • 1 reply
    • 1.3k views
    • 
    • MGB
    • December 30, 2003

43. db accrual contingent on 403(b) deferral.Can you do this?

    By Effen, December 30, 2003
    • 0 replies
    • 1k views
    • 
    • Effen
    • December 30, 2003

44. A Strange Benefit Formula

    By Guest Max Power, December 3, 2003
    • 11 replies
    • 1.7k views
    • 
    • mwyatt
    • December 29, 2003

45. Timing of DB plan contributions: annual or quarterly?

    By Guest siredwardcoke, December 26, 2003
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • December 26, 2003

46. pre-EGTRRA limits

    By Blinky the 3-eyed Fish, December 23, 2003
    • 7 replies
    • 2.2k views
    • 
    • Mike Preston
    • December 24, 2003

47. DB-DC offset & 404(a)(7) max

    By Guest Mike Spickard, December 23, 2003
    • 21 replies
    • 2.3k views
    • 
    • AndyH
    • December 24, 2003

48. Another DB/DC Gateway question

    By Guest Mike Spickard, December 23, 2003
    • 3 replies
    • 1.3k views
    • 
    • Mike Preston
    • December 23, 2003

49. Majority Owner

    By nancy, December 22, 2003
    • 0 replies
    • 1.1k views
    • 
    • nancy
    • December 22, 2003

50. Accrual Rate - Post Age 65 participant

    By Guest Mike Spickard, December 22, 2003
    • 1 reply
    • 1.2k views
    • 
    • Guest
    • December 22, 2003