Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. For section 404 purposes: any difference between nondeducted contributions and nondeductible contributions?

   By Blinky the 3-eyed Fish, September 24, 2003
   • 3 replies
   • 1.2k views
   • 
   • Mike Preston
   • September 25, 2003

2. IRS disallowing a deduction taken for year of deposit although required for previous year.

   By Earl, September 24, 2003
   • 12 replies
   • 1.7k views
   • 
   • mbozek
   • September 25, 2003

3. ERISA plan converts to a church plan; must the benefits that accrued while it was an ERISA plan be protected?

   By Guest cosmo01, September 23, 2003
   • 2 replies
   • 1.3k views
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   • mbozek
   • September 24, 2003

4. Cash Balance Plan termination; how to value participants' accounts for distribution purposes?

   By Guest penman, September 23, 2003
   • 5 replies
   • 1.7k views
   • 
   • IRC401
   • September 30, 2003

5. Underfunded DB plan termination; can family members of business owners waive their benefits, too?

   By Dougsbpc, September 22, 2003
   • 1 reply
   • 2.2k views
   • 
   • Blinky the 3-eyed Fish
   • September 23, 2003

6. Can employer's 3% contribution to a 401(k) safe harbor plan be used as an offset for a safe harbor Floor Offset DB plan?

   By flosfur, September 20, 2003
   • 3 replies
   • 1.5k views
   • 
   • Blinky the 3-eyed Fish
   • September 22, 2003

7. Anybody getting favorable IRS determination letters on new cash balance plans?

   By Guest RSNOW, September 19, 2003
   • 9 replies
   • 1.4k views
   • 
   • mbozek
   • September 21, 2003

8. Plan Freeze

   By david rigby, September 19, 2003
   • 7 replies
   • 1.5k views
   • 
   • Mike Preston
   • September 25, 2003

9. Allowable Comp Def in 412(i)

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

10. New DB plan; Granting credit for more than 5 years of past service (not using 5-year safe harbor); anybody able to show it's nondiscriminatory?

    By Guest pension222, September 19, 2003
    • 3 replies
    • 1.1k views
    • 
    • david rigby
    • September 22, 2003

11. From Individual Agg to EANC

    By Guest Roman, September 18, 2003
    • 3 replies
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • September 18, 2003

12. Excluding HC's in the general test

    By Guest dietpepsi, September 17, 2003
    • 1 reply
    • 918 views
    • 
    • Guest
    • September 17, 2003

13. Projection of mortality rates; confusing definition of actuarial equivalence

    By Guest Doug Goelz, September 16, 2003
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • September 29, 2003

14. Unfunded accrued liability

    By FAPInJax, September 15, 2003
    • 0 replies
    • 1.4k views
    • 
    • FAPInJax
    • September 15, 2003

15. DB Document Restatement

    By Guest taj32z, September 11, 2003
    • 7 replies
    • 1.5k views
    • 
    • Blinky the 3-eyed Fish
    • October 22, 2003

16. Coverage Testing

    By LIBOR, September 11, 2003
    • 4 replies
    • 1.2k views
    • 
    • Blinky the 3-eyed Fish
    • September 12, 2003

17. Past Service Credit

    By Guest blackacre, September 10, 2003
    • 3 replies
    • 2.5k views
    • 
    • Guest
    • September 15, 2003

18. Excise tax on nondeductible contributions

    By Belgarath, September 10, 2003
    • 12 replies
    • 2.9k views
    • 
    • Belgarath
    • September 12, 2003

19. Conversion of DB to DC Plan

    By Guest Hedwig, September 10, 2003
    • 3 replies
    • 1.7k views
    • 
    • AndyH
    • September 10, 2003

20. Minimum funding

    By FAPInJax, September 10, 2003
    • 11 replies
    • 1.9k views
    • 
    • rcline46
    • September 11, 2003

21. permitted investments

    By PensionNewbee, September 9, 2003
    • 8 replies
    • 4.1k views
    • 
    • David MacLennan
    • September 12, 2003

22. Actuarial Resource

    By david rigby, September 8, 2003
    • 1 reply
    • 1k views
    • 
    • MGB
    • September 8, 2003

23. FASB 87

    By Guest RSNOW, September 5, 2003
    • 13 replies
    • 3.3k views
    • 
    • AndyH
    • August 3, 2005

24. Retroactive Annuity Starting Date

    By Guest AEA, September 5, 2003
    • 0 replies
    • 874 views
    • 
    • Guest
    • September 5, 2003

25. Termination of an Underfunded DB Plan

    By Guest Gary A. Luing, September 4, 2003
    • 7 replies
    • 2.2k views
    • 
    • mbozek
    • September 4, 2003

26. Variable Rate Premiums

    By Guest jazzy, September 4, 2003
    • 4 replies
    • 1k views
    • 
    • Effen
    • September 5, 2003

27. Meaningful Benefit?

    By Guest guppy, September 3, 2003
    • 3 replies
    • 2k views
    • 
    • Guest
    • September 4, 2003

28. Minimum Age for DB plans

    By CEB, September 3, 2003
    • 3 replies
    • 1.2k views
    • 
    • MGB
    • September 3, 2003

29. PBGC Coverage

    By flosfur, August 29, 2003
    • 4 replies
    • 2.9k views
    • 
    • flosfur
    • September 1, 2003

30. Multiemployer pensin plan withdrawals

    By Guest lisbetf, August 29, 2003
    • 4 replies
    • 1.9k views
    • 
    • mbozek
    • August 30, 2003

31. Pre-retirement death benefits

    By Guest nsapper, August 28, 2003
    • 1 reply
    • 1.3k views
    • 
    • david rigby
    • August 28, 2003

32. DB accountant's report rules

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

33. Beneficiary under 404(a)(7)

    By Guest pension222, August 27, 2003
    • 8 replies
    • 1.3k views
    • 
    • Guest
    • August 28, 2003

34. Brain Cramp - Cash Balance and Current Liability

    By mwyatt, August 27, 2003
    • 2 replies
    • 1.3k views
    • 
    • mwyatt
    • August 27, 2003

35. Deductible Contributions

    By Guest guppy, August 26, 2003
    • 8 replies
    • 1.6k views
    • 
    • AndyH
    • August 28, 2003

36. Defined Benefit Plans (including 412i plans)

    By Guest Carol the Writer, August 26, 2003
    • 1 reply
    • 1.4k views
    • 
    • Belgarath
    • August 27, 2003

37. Non-deductible Contribution

    By ac, August 23, 2003
    • 1 reply
    • 1.4k views
    • 
    • david rigby
    • August 24, 2003

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

    By Guest picwrc, August 22, 2003
    • 36 replies
    • 7.1k views
    • 
    • Lame Duck
    • February 13, 2004

39. ERISA REG re Suspension of Benefits

    By Guest ircreader, August 22, 2003
    • 6 replies
    • 8.3k views
    • 
    • RTK
    • August 22, 2003

40. New Business & First Plan Year

    By flosfur, August 22, 2003
    • 18 replies
    • 5.4k views
    • 
    • Effen
    • June 29, 2022

41. Termination of Enrolled Actuary

    By Effen, August 21, 2003
    • 6 replies
    • 2.9k views
    • 
    • WDIK
    • August 22, 2003

42. SFAS 87 and 132

    By david rigby, August 21, 2003
    • 6 replies
    • 1.6k views
    • 
    • LIBOR
    • September 17, 2003

43. Accrual of Maximum Benefit

    By Guest PensionNW, August 20, 2003
    • 5 replies
    • 1.8k views
    • 
    • MGB
    • August 26, 2003

44. Demutualization Proceeds

    By Guest planman, August 18, 2003
    • 1 reply
    • 1.2k views
    • 
    • david rigby
    • August 18, 2003

45. QDRO benefits

    By FAPInJax, August 18, 2003
    • 2 replies
    • 1.1k views
    • 
    • mwyatt
    • August 18, 2003

46. DB Plan for Participant Over 70 1/2

    By four01kman, August 18, 2003
    • 7 replies
    • 1.8k views
    • 
    • MGB
    • August 19, 2003

47. Restricted Benefits under a DB plan

    By Guest meggie, August 15, 2003
    • 1 reply
    • 1.5k views
    • 
    • Blinky the 3-eyed Fish
    • August 18, 2003

48. OPEB??

    By Guest Amanda Davis, August 15, 2003
    • 1 reply
    • 1.3k views
    • 
    • WDIK
    • August 15, 2003

49. Maximum Distribution

    By Blinky the 3-eyed Fish, August 15, 2003
    • 7 replies
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • August 21, 2003

50. Valuation benefits

    By FAPInJax, August 15, 2003
    • 8 replies
    • 1.6k views
    • 
    • mwyatt
    • August 19, 2003