Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. 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
   • 1.6k views
   • 
   • Blinky the 3-eyed Fish
   • September 22, 2003

2. 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
   • 1.2k views
   • 
   • david rigby
   • September 22, 2003

3. 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

4. Deductible contributions and tax return due date

   By Guest Alison Williams, July 17, 2002
   • 13 replies
   • 6.8k views
   • 
   • Blinky the 3-eyed Fish
   • September 19, 2003

5. Allowable Comp Def in 412(i)

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

6. From Individual Agg to EANC

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

7. Excluding HC's in the general test

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

8. SFAS 87 and 132

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

9. Unfunded accrued liability

   By FAPInJax, September 15, 2003
   • 0 replies
   • 1.5k views
   • 
   • FAPInJax
   • September 15, 2003

10. Past Service Credit

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

11. Coverage Testing

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

12. Excise tax on nondeductible contributions

    By Belgarath, September 10, 2003
    • 12 replies
    • 3k views
    • 
    • Belgarath
    • September 12, 2003

13. permitted investments

    By PensionNewbee, September 9, 2003
    • 8 replies
    • 4.2k views
    • 
    • David MacLennan
    • September 12, 2003

14. Minimum funding

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

15. Conversion of DB to DC Plan

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

16. Actuarial Resource

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

17. Retroactive Annuity Starting Date

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

18. Variable Rate Premiums

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

19. Suspension of Benefits Notice

    By Effen, June 19, 2003
    • 19 replies
    • 7k views
    • 
    • Effen
    • September 5, 2003

20. Termination of an Underfunded DB Plan

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

21. Meaningful Benefit?

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

22. Minimum Age for DB plans

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

23. PBGC Coverage

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

24. Multiemployer pensin plan withdrawals

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

25. Pre-retirement death benefits

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

26. Deductible Contributions

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

27. Beneficiary under 404(a)(7)

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

28. DB accountant's report rules

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

29. Brain Cramp - Cash Balance and Current Liability

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

30. Defined Benefit Plans (including 412i plans)

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

31. Accrual of Maximum Benefit

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

32. actuarial assumed rates or return and discount rates @12/31/01

    By Guest Bill Drimel, December 12, 2001
    • 4 replies
    • 2.3k views
    • 
    • MGB
    • August 26, 2003

33. Non-deductible Contribution

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

34. ERISA REG re Suspension of Benefits

    By Guest ircreader, August 22, 2003
    • 6 replies
    • 8.4k views
    • 
    • RTK
    • August 22, 2003

35. Termination of Enrolled Actuary

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

36. Maximum Distribution

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

37. Beginning of year valuation and eligibility

    By Guest smhjr, July 23, 2003
    • 13 replies
    • 2.4k views
    • 
    • Blinky the 3-eyed Fish
    • August 21, 2003

38. Late Retirement

    By nancy, August 14, 2003
    • 2 replies
    • 1.2k views
    • 
    • nancy
    • August 21, 2003

39. Cash Balance Plan - New Ruling?

    By Guest jhilliard, August 13, 2003
    • 19 replies
    • 2.1k views
    • 
    • MoJo
    • August 20, 2003

40. DB Plan for Participant Over 70 1/2

    By four01kman, August 18, 2003
    • 7 replies
    • 1.9k views
    • 
    • MGB
    • August 19, 2003

41. Valuation benefits

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

42. Demutualization Proceeds

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

43. QDRO benefits

    By FAPInJax, August 18, 2003
    • 2 replies
    • 1.2k views
    • 
    • mwyatt
    • August 18, 2003

44. 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

45. Double Reduction in 415 Limit?

    By Dougsbpc, August 7, 2003
    • 18 replies
    • 2.6k views
    • 
    • flosfur
    • August 16, 2003

46. OPEB??

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

47. Early Retirement Windows - Revisited

    By LIBOR, August 14, 2003
    • 6 replies
    • 1.4k views
    • 
    • david rigby
    • August 15, 2003

48. Datair Question

    By Guest guppy, August 13, 2003
    • 7 replies
    • 1.6k views
    • 
    • David
    • August 14, 2003

49. 414k / 242b

    By Guest dsyrett, August 14, 2003
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • August 14, 2003

50. Valuation of Plans Pre-Merger

    By Guest blackacre, August 12, 2003
    • 4 replies
    • 1.1k views
    • 
    • Guest
    • August 13, 2003