Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Plan Aggregation with SEP

   By MGOAdmin, June 4, 2014   

   • aggregate
   • SEP
   • 1 reply
   • 1.6k views
   • 
   • Effen
   • June 4, 2014

2. 401(a)(17) Limit and Decreasing Compensation

   By John314, October 4, 2022   

   • defined benefit
   • 401(a)(17)
   • 1 reply
   • 676 views
   • 
   • Bri
   • October 4, 2022

3. LTD Benefits/Continued Accrual/Cutback

   By Guest jgferrei, November 23, 1998
   • 1 reply
   • 2.2k views
   • 
   • Alonzo
   • November 24, 1998

4. Where can I find Revenue Procedures online?

   By Guest smstls, February 5, 2005
   • 1 reply
   • 1.3k views
   • 
   • david rigby
   • February 5, 2005

5. 30 Year Treasury Rate

   By flosfur, January 11, 2007
   • 1 reply
   • 1.5k views
   • 
   • Everett Moreland
   • January 11, 2007

6. Moonlighting MD

   By drakecohen, March 11, 2016
   • 1 reply
   • 872 views
   • 
   • Effen
   • March 15, 2016

7. Deductible cont in under funded plan

   By Guest Ken Newhouse, November 24, 1998
   • 1 reply
   • 2.1k views
   • 
   • david rigby
   • November 25, 1998

8. Need Cash Balance Trust

   By Guest McElroy, December 15, 2000
   • 1 reply
   • 1.4k views
   • 
   • Guest
   • December 15, 2000

9. 436 versus 401(a)(9)

   By Guest Bevans7, September 16, 2011
   • 1 reply
   • 1.1k views
   • 
   • Guest
   • September 23, 2011

10. funding valuation and 401(a(26)

    By Draper55, December 8, 2022
    • 1 reply
    • 402 views
    • 
    • Bri
    • December 9, 2022

11. Revenue Ruling 2003-83

    By david rigby, June 30, 2003
    • 1 reply
    • 1.1k views
    • 
    • Blinky the 3-eyed Fish
    • June 30, 2003

12. Retro Annutiy Start Dates

    By Guest MTC1028, February 7, 2005
    • 1 reply
    • 1.1k views
    • 
    • MGB
    • February 9, 2005

13. accum funding deficiency on plan termination

    By Guest Carol the Writer, May 18, 2006
    • 1 reply
    • 1.3k views
    • 
    • AndyH
    • May 18, 2006

14. Cutbacks 411(d) - COLA and ASDs

    By Guest Eris@rab, September 18, 2008
    • 1 reply
    • 1.1k views
    • 
    • david rigby
    • September 18, 2008

15. Possible 436 Contribution

    By dmb, November 9, 2016
    • 1 reply
    • 826 views
    • 
    • Mike Preston
    • November 16, 2016

16. 415(b) Increases and Governmental Plan

    By John314, June 19, 2019   

    • government plan
    • 415(b)
    • (and 2 more)

      Tagged with:

      • government plan
      • 415(b)
      • cola
      • pension
    • 1 reply
    • 597 views
    • 
    • John314
    • January 27, 2020

17. 412(i) plans

    By Guest Clain, June 30, 2003
    • 1 reply
    • 892 views
    • 
    • Guest
    • July 11, 2003

18. Notice to Participants for an Underfunded PBGC covered Plan

    By flosfur, August 16, 2004
    • 1 reply
    • 1.1k views
    • 
    • david rigby
    • August 16, 2004

19. 2008 Minimum Funding

    By zimbo, January 30, 2008
    • 1 reply
    • 1k views
    • 
    • SoCalActuary
    • January 30, 2008

20. Lump Sums Under Contributory DB Plan

    By Guest Don N, March 5, 2000
    • 1 reply
    • 1.6k views
    • 
    • Guest
    • March 6, 2000

21. Pass through of S-Corp loss?

    By Lame Duck, July 23, 2004
    • 1 reply
    • 1.3k views
    • 
    • JAY21
    • July 27, 2004

22. Assets for year-end valuation

    By Guest guppy, February 25, 2005
    • 1 reply
    • 1.1k views
    • 
    • david rigby
    • February 25, 2005

23. Post PPA Employee Contributions

    By nancy, July 23, 2008
    • 1 reply
    • 1.1k views
    • 
    • Guest
    • January 9, 2009

24. Multiemployer - delinquency funds

    By Guest Keith N, May 3, 2002
    • 1 reply
    • 1.2k views
    • 
    • Guest
    • May 4, 2002

25. Deductions to a Sole-Prop DB Plan

    By Guest pension222, May 17, 2004
    • 1 reply
    • 1.1k views
    • 
    • Guest
    • May 17, 2004

26. Mandaory Distribution at age 65?

    By Guest IRISH79, January 11, 2007
    • 1 reply
    • 1.1k views
    • 
    • AndyH
    • January 11, 2007

27. Return to Work After Having Taken Lump Sum

    By tuni88, August 25, 2007
    • 1 reply
    • 1.1k views
    • 
    • J Simmons
    • August 25, 2007

28. Cash Balance Offset arrangments

    By Guest RMcCord, October 21, 2010
    • 1 reply
    • 789 views
    • 
    • SoCalActuary
    • October 21, 2010

29. Floor offset

    By R. Butler, October 20, 2011
    • 1 reply
    • 969 views
    • 
    • AndyH
    • October 20, 2011

30. Reducing Compensation Limit

    By Guest dactyl, April 9, 2003
    • 1 reply
    • 980 views
    • 
    • AndyH
    • April 9, 2003

31. pbgc premium filings

    By Gary, August 18, 2011
    • 1 reply
    • 953 views
    • 
    • SoCalActuary
    • August 18, 2011

32. SAR/AFN Requirement for Retroactively Adopted Plans

    By rbates, March 9, 2022
    • 1 reply
    • 747 views
    • 
    • CuseFan
    • March 10, 2022

33. SS PIA Estimate

    By Gary, March 7, 2000
    • 1 reply
    • 2k views
    • 
    • mwyatt
    • March 7, 2000

34. electing lump sum or annuity

    By Guest schlender, April 23, 2001
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • April 24, 2001

35. Minimum Required Contribution

    By Guest MikeMiller, April 12, 2002
    • 1 reply
    • 1.5k views
    • 
    • david rigby
    • April 12, 2002

36. 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

37. DB/DC and Minimum Gateway

    By Dougsbpc, June 25, 2009
    • 1 reply
    • 1k views
    • 
    • AndyH
    • June 25, 2009

38. Deemed reduction in funding balances - 436(f)(3)

    By carrots, August 21, 2009
    • 1 reply
    • 1.3k views
    • 
    • Blinky the 3-eyed Fish
    • August 21, 2009

39. IRC 1.411(b)-2

    By Guest Janet, November 20, 1998
    • 1 reply
    • 3k views
    • 
    • Lorraine Dorsa
    • December 2, 1998

40. Plan Integration - 401(l)

    By Gary, March 7, 2000
    • 1 reply
    • 1.4k views
    • 
    • david rigby
    • March 8, 2000

41. Funding Deficiency

    By nancy, December 29, 2008
    • 1 reply
    • 1.1k views
    • 
    • SoCalActuary
    • December 31, 2008

42. NYT - PBGC's Financial status in question

    By JanetM, July 23, 2003
    • 1 reply
    • 1.1k views
    • 
    • mwyatt
    • July 23, 2003

43. SEP IRA at LLC level

    By Guest aincog, December 13, 2006
    • 1 reply
    • 1k views
    • 
    • SoCalActuary
    • December 13, 2006

44. Annual Funding Notice

    By Guest newtobenefits, March 10, 2010
    • 1 reply
    • 1.1k views
    • 
    • Guest
    • March 11, 2010

45. Restate at Termination

    By Guest sommerjo, May 6, 2010
    • 1 reply
    • 953 views
    • 
    • Mike Preston
    • May 6, 2010

46. Maximum Deduction for Sole prop DB who also has a PSP

    By Pension RC, June 30, 2013
    • 1 reply
    • 1.1k views
    • 
    • ETA Consulting LLC
    • June 30, 2013

47. Testing Service used in the General Test for non-safe harbor defined b

    By Guest joanna, March 7, 2000
    • 1 reply
    • 1.3k views
    • 
    • Lorraine Dorsa
    • March 8, 2000

48. demutualization, Trust assets & funding standards

    By Guest Keith N, June 13, 2002
    • 1 reply
    • 1.3k views
    • 
    • Blinky the 3-eyed Fish
    • June 13, 2002

49. Fundamentals of Coverage, Non Discrimination Testing

    By Gary, May 18, 2006
    • 1 reply
    • 1.1k views
    • 
    • Guest
    • May 18, 2006

50. DB Plans for K1 Income

    By Guest aincog, December 13, 2006
    • 1 reply
    • 1.5k views
    • 
    • WDIK
    • December 13, 2006