Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Do we need to amend our plan to reflect Sec. 303 of PPA this year?

   By Guest Benefitsrock, July 23, 2007
   • 1 reply
   • 1.2k views
   • 
   • SoCalActuary
   • July 23, 2007

2. Estimated Social Security Benefits

   By Guest tholbert, June 28, 2001
   • 1 reply
   • 1.7k views
   • 
   • david rigby
   • June 28, 2001

3. Deductibility of contributions to both DB and DC plans

   By Alan Simpson, November 1, 2002
   • 1 reply
   • 1.2k views
   • 
   • david rigby
   • November 1, 2002

4. Rollover from DB to IRA.

   By Guest jgroves, September 29, 2000
   • 1 reply
   • 1.5k views
   • 
   • david rigby
   • September 29, 2000

5. Stopping accruals if the employee elects to start benefits at normal retirement age while employed

   By Everett Moreland, October 13, 2009
   • 1 reply
   • 862 views
   • 
   • david rigby
   • October 13, 2009

6. Market Rate of Interest - Frozen Plan

   By Guest Lane, October 20, 2010
   • 1 reply
   • 1.1k views
   • 
   • My 2 cents
   • October 21, 2010

7. Which Form 5300 Do I Use?

   By Lame Duck, January 8, 2014
   • 1 reply
   • 1.7k views
   • 
   • Everett Moreland
   • January 9, 2014

8. Amendment to HCEs within 2 years and 404 limit

   By AndyH, July 24, 2014
   • 1 reply
   • 1k views
   • 
   • tymesup
   • July 30, 2014

9. accounting for cash balance plans

   By Guest Paul Miller, November 18, 1998
   • 1 reply
   • 2.6k views
   • 
   • richard
   • November 18, 1998

10. Form 5033/5307 Design based Safe & nondicrimination Safe terminology

    By flosfur, March 30, 2004
    • 1 reply
    • 1.4k views
    • 
    • AndyH
    • March 30, 2004

11. Actuarial Adjustment for late retirement

    By IhrtERISA, May 5, 2011
    • 1 reply
    • 1.7k views
    • 
    • SoCalActuary
    • May 5, 2011

12. Plan Aggregation with SEP

    By MGOAdmin, June 4, 2014   

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

13. 401(a)(17) Limit and Decreasing Compensation

    By John314, October 4, 2022   

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

14. LTD Benefits/Continued Accrual/Cutback

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

15. Where can I find Revenue Procedures online?

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

16. 30 Year Treasury Rate

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

17. Moonlighting MD

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

18. Deductible cont in under funded plan

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

19. Need Cash Balance Trust

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

20. 436 versus 401(a)(9)

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

21. funding valuation and 401(a(26)

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

22. Revenue Ruling 2003-83

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

23. Retro Annutiy Start Dates

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

24. accum funding deficiency on plan termination

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

25. Cutbacks 411(d) - COLA and ASDs

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

26. Possible 436 Contribution

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

27. 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
    • 642 views
    • 
    • John314
    • January 27, 2020

28. 412(i) plans

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

29. Notice to Participants for an Underfunded PBGC covered Plan

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

30. 2008 Minimum Funding

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

31. Lump Sums Under Contributory DB Plan

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

32. Pass through of S-Corp loss?

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

33. Assets for year-end valuation

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

34. Post PPA Employee Contributions

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

35. Multiemployer - delinquency funds

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

36. Deductions to a Sole-Prop DB Plan

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

37. Mandaory Distribution at age 65?

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

38. Return to Work After Having Taken Lump Sum

    By tuni88, August 25, 2007
    • 1 reply
    • 1.2k views
    • 
    • J Simmons
    • August 25, 2007

39. Cash Balance Offset arrangments

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

40. Floor offset

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

41. Reducing Compensation Limit

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

42. pbgc premium filings

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

43. SAR/AFN Requirement for Retroactively Adopted Plans

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

44. SS PIA Estimate

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

45. electing lump sum or annuity

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

46. Minimum Required Contribution

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

47. 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

48. DB/DC and Minimum Gateway

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

49. 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

50. IRC 1.411(b)-2

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