Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Spinoff to be purchased. What happens to Pension Plan?

   By Guest Scrofani, November 26, 2003
   • 2 replies
   • 5.8k views
   • 
   • Kirk Maldonado
   • November 26, 2003

2. Forfeited Involuntary DistributionsTo Revalue or Not To Revalue?

   By Guest ircreader, November 26, 2003
   • 6 replies
   • 1.5k views
   • 
   • Guest
   • December 4, 2003

3. Deminimus Benefit

   By Dougsbpc, November 25, 2003
   • 4 replies
   • 3.4k views
   • 
   • David MacLennan
   • November 30, 2003

4. Cash Balance Plans

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

5. Missing Participant & Rev Proc 2003-44

   By Guest ircreader, November 24, 2003
   • 4 replies
   • 1.8k views
   • 
   • imchipbrown
   • December 2, 2003

6. Who is Janet Krueger?

   By Dave Baker, November 21, 2003
   • 2 replies
   • 1.5k views
   • 
   • AndyH
   • November 25, 2003

7. Top Heavy DB plan

   By Lori Foresz, November 20, 2003
   • 9 replies
   • 2.3k views
   • 
   • AndyH
   • November 25, 2003

8. Partnership Net Earned Income Issues

   By Guest Doug Goelz, November 19, 2003
   • 10 replies
   • 3.3k views
   • 
   • Mike Preston
   • December 1, 2003

9. FAS87 - change in accounting methodology?

   By Guest guppy, November 18, 2003
   • 3 replies
   • 1.1k views
   • 
   • Guest
   • November 18, 2003

10. Brain Cramp on converting prior DB AB for 415 offset

    By mwyatt, November 18, 2003
    • 7 replies
    • 1.4k views
    • 
    • Mike Preston
    • December 1, 2003

11. Establishment of multi employer DB offered to HCE prohibited union workers

    By Guest sfeldmeth, November 17, 2003
    • 8 replies
    • 1.3k views
    • 
    • Guest
    • November 18, 2003

12. In Service Distribution due to DB Plan Termination

    By smm, November 14, 2003
    • 3 replies
    • 1.4k views
    • 
    • smm
    • November 14, 2003

13. Funding Method Change - Frozen Plan

    By flosfur, November 14, 2003
    • 3 replies
    • 1.3k views
    • 
    • flosfur
    • November 14, 2003

14. 415 limits precision

    By FAPInJax, November 12, 2003
    • 13 replies
    • 2k views
    • 
    • Mike Preston
    • November 13, 2003

15. Average Group Age Determines Benefit Level

    By WDIK, November 12, 2003
    • 10 replies
    • 1.4k views
    • 
    • WDIK
    • November 13, 2003

16. 404 Fun

    By Blinky the 3-eyed Fish, November 10, 2003
    • 9 replies
    • 1.5k views
    • 
    • Ron Snyder
    • November 13, 2003

17. DB Offset Plan

    By Blinky the 3-eyed Fish, November 7, 2003
    • 19 replies
    • 2.8k views
    • 
    • Blinky the 3-eyed Fish
    • December 8, 2003

18. Definition of Employee

    By flosfur, November 7, 2003
    • 10 replies
    • 2k views
    • 
    • Mike Preston
    • November 9, 2003

19. Increase in Base Retirement Benefit for Delayed Retirement

    By Guest MDG, November 6, 2003
    • 6 replies
    • 1.7k views
    • 
    • Effen
    • November 7, 2003

20. PBGC coverage on termination

    By AndyH, November 6, 2003
    • 8 replies
    • 2.1k views
    • 
    • AndyH
    • November 7, 2003

21. Prior Participation and Service

    By Guest MDG, November 5, 2003
    • 1 reply
    • 1.1k views
    • 
    • david rigby
    • November 5, 2003

22. Turnover Table

    By Guest Marino13, November 5, 2003
    • 1 reply
    • 1.4k views
    • 
    • david rigby
    • November 5, 2003

23. Proposed FASB Disclosure Requirements for DB Plans

    By Guest blackdo2, November 5, 2003
    • 0 replies
    • 998 views
    • 
    • Guest
    • November 5, 2003

24. Top-25 restricted distributions - how much per year?

    By Guest guppy, November 4, 2003
    • 5 replies
    • 1.7k views
    • 
    • AndyH
    • April 6, 2004

25. Maximum lump sum

    By FAPInJax, November 4, 2003
    • 14 replies
    • 3.3k views
    • 
    • flosfur
    • November 14, 2003

26. Withhold tax in state of residence or state benefit earned?

    By Guest SueJ, November 3, 2003
    • 1 reply
    • 1.2k views
    • 
    • Guest
    • November 3, 2003

27. Pension payments made to a nonresident alien, he passes away and now the surviving spouse wants to begin her payments under his SSN...is this legal?

    By Guest cole24, November 3, 2003
    • 3 replies
    • 1.3k views
    • 
    • Appleby
    • February 29, 2004

28. Calculation of Top Heavy Minimum For A deferred Retiree

    By Guest merlin, October 31, 2003
    • 10 replies
    • 1.3k views
    • 
    • Mike Preston
    • October 31, 2003

29. New DB plan in old company

    By Blinky the 3-eyed Fish, October 31, 2003
    • 3 replies
    • 1.2k views
    • 
    • Blinky the 3-eyed Fish
    • November 3, 2003

30. Check of Annuity Purchase Rate

    By Guest Doug Goelz, October 31, 2003
    • 2 replies
    • 1.8k views
    • 
    • Guest
    • November 5, 2003

31. Rates for lump sum distributions

    By mming, October 31, 2003
    • 1 reply
    • 1k views
    • 
    • Mike Preston
    • October 31, 2003

32. In determining the amount of the offset from the PS, does the interest credited to a participant's account have to be actual or can it be hypothetical?

    By Guest flogger, October 29, 2003
    • 9 replies
    • 2.1k views
    • 
    • Blinky the 3-eyed Fish
    • November 3, 2003

33. Mandatory lump sums

    By Guest meggie, October 28, 2003
    • 1 reply
    • 1.5k views
    • 
    • Blinky the 3-eyed Fish
    • October 28, 2003

34. CL Interest Rate Selection

    By Guest dmdoug, October 28, 2003
    • 4 replies
    • 1.4k views
    • 
    • david rigby
    • November 5, 2003

35. What beginning DC account balance is allowed to be considered in a safe harbor DB floor offset?

    By Guest flogger, October 23, 2003
    • 4 replies
    • 1.2k views
    • 
    • WDIK
    • October 27, 2003

36. Allocation of excess assets in a terminated DB plan

    By Blinky the 3-eyed Fish, October 21, 2003
    • 6 replies
    • 3.9k views
    • 
    • Blinky the 3-eyed Fish
    • October 21, 2003

37. Cash Balance Plan with 3% Safe Harbor 401k and X-tested PS plan.

    By dmb, October 20, 2003
    • 3 replies
    • 1.4k views
    • 
    • mbozek
    • October 21, 2003

38. Amendment to reduce benefit formula

    By Lori Foresz, October 20, 2003
    • 3 replies
    • 1.5k views
    • 
    • Lori Foresz
    • October 20, 2003

39. Rollovers from Profit Sharing Plan into DB Plan

    By dmb, October 20, 2003
    • 8 replies
    • 1.5k views
    • 
    • Guest
    • November 6, 2003

40. non-profit entity - "maximum" contribution

    By Effen, October 20, 2003
    • 4 replies
    • 1.4k views
    • 
    • Mike Preston
    • October 21, 2003

41. Failure to Furnish SPD

    By Guest Donaldson, October 17, 2003
    • 0 replies
    • 941 views
    • 
    • Guest
    • October 17, 2003

42. Amending SPD

    By Guest Donaldson, October 17, 2003
    • 1 reply
    • 1.1k views
    • 
    • Guest
    • October 29, 2003

43. Cash Balance Floor Offset Plans - Fantastic Results?

    By Guest merlin, October 16, 2003
    • 32 replies
    • 7k views
    • 
    • Blinky the 3-eyed Fish
    • January 12, 2004

44. Terminated Plan Valuation Date Change

    By SRM, October 15, 2003
    • 4 replies
    • 2.1k views
    • 
    • Mike Preston
    • October 16, 2003

45. Voluntary Employee Contributions in Defined Benefit PlansCan they be spun off to a separate plan?

    By Guest rocnrols2, October 15, 2003
    • 1 reply
    • 1.2k views
    • 
    • david rigby
    • October 28, 2003

46. Retained Lump Sums for Top 25 Employees

    By Guest David M, October 14, 2003
    • 3 replies
    • 1.5k views
    • 
    • Guest
    • October 16, 2003

47. Davis Bacon Prevailing Wage Benefits in a DB Plan?

    By Guest cascigm, October 13, 2003
    • 0 replies
    • 1.2k views
    • 
    • Guest
    • October 13, 2003

48. Late Contributions for S412 but timely for S404 related Problem

    By flosfur, October 11, 2003
    • 6 replies
    • 1.3k views
    • 
    • Mike Preston
    • October 13, 2003

49. cash balance - interest rate assumption

    By Guest Happy Actuary, October 10, 2003
    • 5 replies
    • 1.4k views
    • 
    • Effen
    • October 13, 2003

50. Pension Payments Continuing to Deceased Retiree

    By Guest cjk, October 10, 2003
    • 6 replies
    • 2.9k views
    • 
    • Guest
    • October 22, 2003