Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. 404(a)(7) DB/DC deduction limit

   By cohendrake, September 9, 2014   

   • defined
   • beneift
   • (and 6 more)

     Tagged with:

     • defined
     • beneift
     • contribution
     • safe
     • harbor
     • deduction
     • 25%
     • 6%
   • 1 reply
   • 2.5k views
   • 
   • Effen
   • September 10, 2014

2. PBGC Form 500 - timing of filing

   By BrooklynKid88, December 29, 2016   

   • timiing plan termination
   • 1 reply
   • 1.2k views
   • 
   • Effen
   • December 29, 2016

3. Can Match be considered in 5% TH Minimum for DB and DC Plans

   By Guest Scott McHenry, September 23, 2002
   • 1 reply
   • 1.2k views
   • 
   • Mike Preston
   • September 23, 2002

4. Allowable Comp Def in 412(i)

   By mwyatt, September 19, 2003
   • 1 reply
   • 1k views
   • 
   • Belgarath
   • September 19, 2003

5. SAR to Former Participants Recieving Benefits

   By DTH, September 3, 2004
   • 1 reply
   • 1.1k views
   • 
   • david rigby
   • September 3, 2004

6. Adoption of Plan and Deduction

   By Dougsbpc, March 21, 2006
   • 1 reply
   • 1.3k views
   • 
   • Guest
   • March 21, 2006

7. Actuarial Valuations

   By Gary, April 19, 2007
   • 1 reply
   • 1.1k views
   • 
   • SoCalActuary
   • April 19, 2007

8. 20% Federal Income Tax Withholding

   By Andy the Actuary, August 19, 2010
   • 1 reply
   • 1.4k views
   • 
   • Bird
   • August 27, 2010

9. Non-spouse beneficiary required begin date

   By BCGEA, September 14, 2017   

   • death benefit
   • rbd
   • (and 1 more)

     Tagged with:

     • death benefit
     • rbd
     • 401(a)(9)
   • 1 reply
   • 554 views
   • 
   • SoCalActuary
   • September 14, 2017

10. Accrual Years after unfreezing of benefits

    By Guest DavidB, January 19, 2000
    • 1 reply
    • 2.1k views
    • 
    • david rigby
    • January 19, 2000

11. cash balance plan calculation

    By Gary, July 7, 2011
    • 1 reply
    • 1.1k views
    • 
    • Guest
    • July 11, 2011

12. Combo plan recordekeepers

    By Draper55, August 28, 2023
    • 1 reply
    • 559 views
    • 
    • justanotheradmin
    • August 28, 2023

13. S corp income issues

    By Gary, November 19, 2002
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • November 19, 2002

14. more on new lump sum rates

    By Guest lerieleech, December 19, 2007
    • 1 reply
    • 1.2k views
    • 
    • Guest
    • December 20, 2007

15. Annual Funding Notice for Terminated Plan

    By Guest TammyS, March 30, 2009
    • 1 reply
    • 1.1k views
    • 
    • SheilaD
    • March 31, 2009

16. Valuing Previous Distributions

    By JBones, May 13, 2013
    • 1 reply
    • 1k views
    • 
    • Grendel77
    • May 14, 2013

17. New plans after year end, sure, but...

    By Bri, April 14, 2020
    • 1 reply
    • 434 views
    • 
    • AndyH
    • April 15, 2020

18. Insurance using Revenue Ruling 74-307

    By FAPInJax, April 8, 2005
    • 1 reply
    • 3.6k views
    • 
    • Guest
    • April 8, 2005

19. Change in funding method

    By dmb, June 2, 2005
    • 1 reply
    • 1.1k views
    • 
    • Effen
    • June 2, 2005

20. 415 Dollar Limit Increase

    By Dougsbpc, October 22, 2012
    • 1 reply
    • 1.1k views
    • 
    • Andy the Actuary
    • October 22, 2012

21. Top Heavy Minimum in DB/SHDC

    By drakecohen, February 14, 2018
    • 1 reply
    • 776 views
    • 
    • Lou S.
    • February 14, 2018

22. DB and DC Overlapping Participant - or not

    By John Feldt ERPA CPC QPA, January 27, 2006
    • 1 reply
    • 1.5k views
    • 
    • Blinky the 3-eyed Fish
    • January 30, 2006

23. FASB calculations

    By FAPInJax, April 17, 2006
    • 1 reply
    • 1.5k views
    • 
    • SoCalActuary
    • April 17, 2006

24. PBGC Coverage

    By nancy, December 11, 2006
    • 1 reply
    • 1.1k views
    • 
    • jpod
    • December 11, 2006

25. Elections under MAP 21

    By Guest DBStudentAct, October 22, 2012
    • 1 reply
    • 956 views
    • 
    • Mike Preston
    • November 12, 2012

26. Suspension/resumption of benefits

    By psmnlaw, February 15, 2018
    • 1 reply
    • 746 views
    • 
    • Effen
    • February 15, 2018

27. New DB Plan - identifying 1st 5500 filing year

    By TPApril, July 19, 2022
    • 1 reply
    • 558 views
    • 
    • Lou S.
    • July 19, 2022

28. 2008 Recertification?

    By Guest DBStudentAct, September 16, 2009
    • 1 reply
    • 1k views
    • 
    • Effen
    • September 16, 2009

29. Highly Compensated Former Employee on Form 6088

    By Pension RC, March 2, 2022
    • 1 reply
    • 562 views
    • 
    • CuseFan
    • March 2, 2022

30. JNJ Stocks & 401K

    By Guest rpescev, September 30, 1998
    • 1 reply
    • 2.9k views
    • 
    • Lorraine Dorsa
    • October 9, 1998

31. Confirmation of purchase rate for projected mortality table

    By SRM, June 7, 2004
    • 1 reply
    • 845 views
    • 
    • Guest
    • June 9, 2004

32. Should this DB plan apply for a determination letter?

    By fiona1, October 17, 2011
    • 1 reply
    • 943 views
    • 
    • Peanut Butter Man
    • October 18, 2011

33. Adjust Projected/Accrued Benefits

    By thepensionmaven, May 17, 2025
    • 1 reply
    • 1.5k views
    • 
    • david rigby
    • May 18, 2025

34. converting a DC to a DB plan

    By dmb, November 1, 2001
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • November 1, 2001

35. K1 earned income from LLC Partnership: DB Plan eligible at what level...individual / LLC

    By Guest aincog, December 11, 2006
    • 1 reply
    • 2.2k views
    • 
    • SoCalActuary
    • December 12, 2006

36. new mort table for Current Liab

    By Guest VTran, May 18, 2007
    • 1 reply
    • 1.1k views
    • 
    • Effen
    • May 19, 2007

37. SAS70 and SAS73

    By david rigby, September 19, 2007
    • 1 reply
    • 1.3k views
    • 
    • masteff
    • September 20, 2007

38. ERISA 204(h) notice

    By k man, April 4, 2013
    • 1 reply
    • 1.9k views
    • 
    • John Feldt ERPA CPC QPA
    • April 4, 2013

39. Compensation Definition for Schedule C Employee

    By metsfan026, January 9
    • 1 reply
    • 286 views
    • 
    • CuseFan
    • January 9

40. Segment Rates for 1/1/2009 small DB valuation

    By carrots, April 24, 2009
    • 1 reply
    • 1k views
    • 
    • Andy the Actuary
    • April 24, 2009

41. Combined Plan deduction limit

    By Guest ICannotDiscloseMyIdentity, March 14, 2011
    • 1 reply
    • 1.9k views
    • 
    • Andy the Actuary
    • March 15, 2011

42. Schedule of Reportable Transactions

    By Fred, September 13, 2018
    • 1 reply
    • 430 views
    • 
    • ERISAAPPLE
    • September 13, 2018

43. DB Contribution for Sole Proprietor

    By Cynchbeast, September 28, 2020
    • 1 reply
    • 573 views
    • 
    • CuseFan
    • September 28, 2020

44. Divorce Calculations

    By Guest BPS, September 24, 1998
    • 1 reply
    • 2.8k views
    • 
    • david rigby
    • October 14, 1998

45. blank schedule sb

    By Gary, July 7, 2011
    • 1 reply
    • 959 views
    • 
    • SoCalActuary
    • July 8, 2011

46. Pension Plan based on W-2 income instead of K-1 profits

    By richard, October 16, 1998
    • 1 reply
    • 3.3k views
    • 
    • Lorraine Dorsa
    • October 21, 1998

47. reducing a 100% QPSA to a 50% QPSA

    By Everett Moreland, May 19, 2003
    • 1 reply
    • 1.6k views
    • 
    • Guest
    • May 19, 2003

48. Fiduciary with insider information

    By Guest allisonperry, June 2, 2005
    • 1 reply
    • 1.1k views
    • 
    • QDROphile
    • June 2, 2005

49. Operationally handling the DB/RMD

    By Jerry Erisa, April 15, 2015
    • 1 reply
    • 1.2k views
    • 
    • My 2 cents
    • April 16, 2015

50. Frozen DB

    By thepensionmaven, May 29, 2018
    • 1 reply
    • 713 views
    • 
    • Effen
    • May 29, 2018