Defined Benefit Plans, Including Cash Balance

7,204 topics in this forum

1. Amending SPD

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

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

   By Guest rocnrols2, October 15, 2003
   • 1 reply
   • 1.3k views
   • 
   • david rigby
   • October 28, 2003

3. Mandatory lump sums

   By Guest meggie, October 28, 2003
   • 1 reply
   • 1.6k views
   • 
   • Blinky the 3-eyed Fish
   • October 28, 2003

4. 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
   • 1.3k views
   • 
   • WDIK
   • October 27, 2003

5. DB Document Restatement

   By Guest taj32z, September 11, 2003
   • 7 replies
   • 1.7k views
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   • Blinky the 3-eyed Fish
   • October 22, 2003

6. Pension Payments Continuing to Deceased Retiree

   By Guest cjk, October 10, 2003
   • 6 replies
   • 3.4k views
   • 
   • Guest
   • October 22, 2003

7. Allocation of excess assets in a terminated DB plan

   By Blinky the 3-eyed Fish, October 21, 2003
   • 6 replies
   • 4.2k views
   • 
   • Blinky the 3-eyed Fish
   • October 21, 2003

8. non-profit entity - "maximum" contribution

   By Effen, October 20, 2003
   • 4 replies
   • 1.5k views
   • 
   • Mike Preston
   • October 21, 2003

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

   By dmb, October 20, 2003
   • 3 replies
   • 1.5k views
   • 
   • mbozek
   • October 21, 2003

10. Amendment to reduce benefit formula

    By Lori Foresz, October 20, 2003
    • 3 replies
    • 1.7k views
    • 
    • Lori Foresz
    • October 20, 2003

11. Failure to Furnish SPD

    By Guest Donaldson, October 17, 2003
    • 0 replies
    • 1k views
    • 
    • Guest
    • October 17, 2003

12. Terminated Plan Valuation Date Change

    By SRM, October 15, 2003
    • 4 replies
    • 2.3k views
    • 
    • Mike Preston
    • October 16, 2003

13. Retained Lump Sums for Top 25 Employees

    By Guest David M, October 14, 2003
    • 3 replies
    • 1.6k views
    • 
    • Guest
    • October 16, 2003

14. Actuarial Equivalence for Late Retirement on Employee Contributions

    By Guest crosseyedtester, October 9, 2003
    • 3 replies
    • 1.5k views
    • 
    • Guest
    • October 13, 2003

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

    By Guest cascigm, October 13, 2003
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • October 13, 2003

16. FASB 87 (balancing equation)

    By Guest RSNOW, October 9, 2003
    • 2 replies
    • 1.4k views
    • 
    • Guest
    • October 13, 2003

17. cash balance - interest rate assumption

    By Guest Happy Actuary, October 10, 2003
    • 5 replies
    • 1.5k views
    • 
    • Effen
    • October 13, 2003

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

    By flosfur, October 11, 2003
    • 6 replies
    • 1.5k views
    • 
    • Mike Preston
    • October 13, 2003

19. Admin of 412(i) plans

    By pbarrett, October 8, 2003
    • 5 replies
    • 1.3k views
    • 
    • Guest
    • October 10, 2003

20. Reorganization Index for Multi-Employer Plans - Market value or Actuarial value?

    By Effen, October 9, 2003
    • 0 replies
    • 1.2k views
    • 
    • Effen
    • October 9, 2003

21. 410(b) and 5500 Schedule T - Does this Plan fail?

    By Effen, October 6, 2003
    • 27 replies
    • 3.2k views
    • 
    • Mike Preston
    • October 8, 2003

22. Overfunded plan with a credit balance; how to establish new bases each year?

    By Blinky the 3-eyed Fish, October 2, 2003
    • 12 replies
    • 2.5k views
    • 
    • Blinky the 3-eyed Fish
    • October 8, 2003

23. Short Plan Year

    By flosfur, June 5, 2003
    • 5 replies
    • 2.4k views
    • 
    • Mike Preston
    • October 3, 2003

24. PBGC coverage for professional associations with less than 25 employees

    By Lori Foresz, October 3, 2003
    • 1 reply
    • 3.2k views
    • 
    • david rigby
    • October 3, 2003

25. How do you fix a 411(b) violation

    By Guest jdw, September 29, 2003
    • 9 replies
    • 1.6k views
    • 
    • Guest
    • October 2, 2003

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

    By Guest penman, September 23, 2003
    • 5 replies
    • 1.9k views
    • 
    • IRC401
    • September 30, 2003

27. If a terminated plans's funding deficiency is never corrected, are there potential additional penalties even though there is no longer a funding standard account?

    By Guest Chamelnix, September 30, 2003
    • 3 replies
    • 1.8k views
    • 
    • Guest
    • September 30, 2003

28. Is a one person (self-employed) defined benefit plan subject to required quarterly contributions?

    By Guest Turtle_01, September 29, 2003
    • 3 replies
    • 1.3k views
    • 
    • Blinky the 3-eyed Fish
    • September 30, 2003

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

    By Guest Doug Goelz, September 16, 2003
    • 2 replies
    • 1.7k views
    • 
    • Guest
    • September 29, 2003

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

    By Earl, September 24, 2003
    • 12 replies
    • 2k views
    • 
    • mbozek
    • September 25, 2003

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

    By Blinky the 3-eyed Fish, September 24, 2003
    • 3 replies
    • 1.4k views
    • 
    • Mike Preston
    • September 25, 2003

32. Plan Freeze

    By david rigby, September 19, 2003
    • 7 replies
    • 1.7k views
    • 
    • Mike Preston
    • September 25, 2003

33. 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
    • 1.4k views
    • 
    • mbozek
    • September 24, 2003

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

    By Dougsbpc, September 22, 2003
    • 1 reply
    • 2.3k views
    • 
    • Blinky the 3-eyed Fish
    • September 23, 2003

35. 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
    • 1.7k views
    • 
    • Blinky the 3-eyed Fish
    • September 22, 2003

36. 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
    • 1.3k views
    • 
    • david rigby
    • September 22, 2003

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

    By Guest RSNOW, September 19, 2003
    • 9 replies
    • 1.5k views
    • 
    • mbozek
    • September 21, 2003

38. Deductible contributions and tax return due date

    By Guest Alison Williams, July 17, 2002
    • 13 replies
    • 7.6k views
    • 
    • Blinky the 3-eyed Fish
    • September 19, 2003

39. Allowable Comp Def in 412(i)

    By mwyatt, September 19, 2003
    • 1 reply
    • 1.1k views
    • 
    • Belgarath
    • September 19, 2003

40. From Individual Agg to EANC

    By Guest Roman, September 18, 2003
    • 3 replies
    • 1.9k views
    • 
    • Blinky the 3-eyed Fish
    • September 18, 2003

41. Excluding HC's in the general test

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

42. SFAS 87 and 132

    By david rigby, August 21, 2003
    • 6 replies
    • 1.7k views
    • 
    • LIBOR
    • September 17, 2003

43. Unfunded accrued liability

    By FAPInJax, September 15, 2003
    • 0 replies
    • 1.6k views
    • 
    • FAPInJax
    • September 15, 2003

44. Past Service Credit

    By Guest blackacre, September 10, 2003
    • 3 replies
    • 2.7k views
    • 
    • Guest
    • September 15, 2003

45. Coverage Testing

    By LIBOR, September 11, 2003
    • 4 replies
    • 1.3k views
    • 
    • Blinky the 3-eyed Fish
    • September 12, 2003

46. Excise tax on nondeductible contributions

    By Belgarath, September 10, 2003
    • 12 replies
    • 3.5k views
    • 
    • Belgarath
    • September 12, 2003

47. permitted investments

    By PensionNewbee, September 9, 2003
    • 8 replies
    • 4.8k views
    • 
    • David MacLennan
    • September 12, 2003

48. Minimum funding

    By FAPInJax, September 10, 2003
    • 11 replies
    • 2.1k views
    • 
    • rcline46
    • September 11, 2003

49. Conversion of DB to DC Plan

    By Guest Hedwig, September 10, 2003
    • 3 replies
    • 1.8k views
    • 
    • AndyH
    • September 10, 2003

50. Actuarial Resource

    By david rigby, September 8, 2003
    • 1 reply
    • 1.1k views
    • 
    • MGB
    • September 8, 2003