Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Overfunded DB Plan - Company to purchase?

   By HarleyBabe, April 9, 2021
   • 0 replies
   • 388 views
   • 
   • HarleyBabe
   • April 9, 2021

2. Very high paid HCE, terminates, under 3 years and 401(a)(17) limit

   By John Feldt ERPA CPC QPA, April 9, 2021
   • 3 replies
   • 501 views
   • 
   • John Feldt ERPA CPC QPA
   • April 13, 2021

3. Cash Balance + Profit Sharing 6% Deductibility

   By Stash026, April 8, 2021
   • 14 replies
   • 3.2k views
   • 
   • Jakyasar
   • April 11, 2021

4. 15-day Special Notice Period for 204(h) Notices in Connection with Business Transaction

   By 401 Chaos, April 8, 2021
   • 3 replies
   • 1.4k views
   • 
   • 401 Chaos
   • April 19, 2021

5. 1099-R forms for 2021

   By Cynchbeast, March 24, 2021
   • 4 replies
   • 1.2k views
   • 
   • BG5150
   • March 24, 2021

6. DB Deduction

   By SKC, March 23, 2021
   • 4 replies
   • 1.2k views
   • 
   • Mike Preston
   • March 26, 2021

7. Late 204(h) Notice

   By 401 Chaos, March 19, 2021
   • 3 replies
   • 2.7k views
   • 
   • 401 Chaos
   • March 22, 2021

8. Expenses paid from Pension Trust

   By TheBoxMan, March 18, 2021
   • 1 reply
   • 547 views
   • 
   • Alonzo Church
   • March 18, 2021

9. Beneficiary opt for lump sum?

   By SSRRS, March 16, 2021
   • 11 replies
   • 1.5k views
   • 
   • Effen
   • May 1, 2021

10. 412e Question

    By Purplemandinga, March 12, 2021
    • 3 replies
    • 791 views
    • 
    • ErnieG
    • March 15, 2021

11. American Rescue Plan Act

    By C. B. Zeller, March 11, 2021
    • 13 replies
    • 1.7k views
    • 
    • Hojo
    • March 22, 2021

12. Retroactive Amendment and CARES SECURE act

    By HC2020, March 10, 2021
    • 2 replies
    • 843 views
    • 
    • CuseFan
    • March 10, 2021

13. Divorce and marriage confirmation

    By Aratnmot, March 7, 2021
    • 9 replies
    • 1.5k views
    • 
    • Aratnmot
    • March 8, 2021

14. Relative value disclosure under 5k of lump sum

    By Jakyasar, March 1, 2021
    • 2 replies
    • 487 views
    • 
    • Jakyasar
    • March 1, 2021

15. Can a Plan or Plan Administrator under ERISA be sued for mismanaging a QDRO?

    By Ms. Gloria White, February 26, 2021
    • 3 replies
    • 816 views
    • 
    • Lou S.
    • February 26, 2021

16. Warrant Exercises in a Cash Balance Plan

    By Dawn Marlar, February 25, 2021
    • 2 replies
    • 632 views
    • 
    • CuseFan
    • February 25, 2021

17. 401(a)(26) and 436

    By Draper55, February 23, 2021
    • 7 replies
    • 1.5k views
    • 
    • Mike Preston
    • February 25, 2021

18. Cash Balance / Profit Sharing Plans Rate Group Testing

    By Stash026, February 22, 2021
    • 7 replies
    • 997 views
    • 
    • chc93
    • February 23, 2021

19. Cash balance plan optional forms

    By CLE Pension, February 19, 2021
    • 4 replies
    • 1.1k views
    • 
    • Effen
    • February 20, 2021

20. 412-d-2 election

    By Jakyasar, February 15, 2021
    • 2 replies
    • 791 views
    • 
    • Jakyasar
    • February 16, 2021

21. DB benefit calculation question

    By PDNguyen, February 12, 2021
    • 4 replies
    • 706 views
    • 
    • PDNguyen
    • February 12, 2021

22. CB Retro Payment of 17 years

    By JD54, February 5, 2021
    • 9 replies
    • 816 views
    • 
    • Effen
    • February 6, 2021

23. CB credit for ex-employees?

    By Bri, February 3, 2021
    • 2 replies
    • 643 views
    • 
    • Bri
    • February 4, 2021

24. Inconsistent/Incomplete Late Retirement Language - What's the Default?

    By DW, January 30, 2021
    • 6 replies
    • 1k views
    • 
    • DW
    • February 5, 2021

25. 415 Limits & Bifurcated Benefits

    By CuseFan, January 26, 2021
    • 2 replies
    • 680 views
    • 
    • CuseFan
    • January 26, 2021

26. Distribution Error From DB to DC Plan

    By VeryOldMan, January 19, 2021
    • 6 replies
    • 1.4k views
    • 
    • VeryOldMan
    • February 6, 2021

27. Amending cash balance contribution credits annually

    By JARichardson, January 19, 2021
    • 14 replies
    • 2.6k views
    • 
    • Big Tuna
    • January 21, 2021

28. Is 401(a)(9) late retirement actuarial increase required to start at 4/1 after 70 1/2 for vested participant who hasn't attained NRA by then?

    By bito'money, January 14, 2021
    • 3 replies
    • 823 views
    • 
    • bito'money
    • January 15, 2021

29. DB/DC combined deduction limit (controlled group)

    By B21, January 7, 2021
    • 8 replies
    • 1.6k views
    • 
    • Mike Preston
    • January 13, 2021

30. RMD to charity

    By Bri, December 30, 2020
    • 3 replies
    • 1.3k views
    • 
    • Effen
    • December 31, 2020

31. Tax on reversions per Section 4980 -- Handling unallocated amounts until termination of a replacement plan

    By Draper55, December 29, 2020
    • 5 replies
    • 963 views
    • 
    • Dave Baker
    • December 31, 2020

32. Contribution Deductibility

    By Stash026, December 22, 2020
    • 12 replies
    • 1.7k views
    • 
    • Mike Preston
    • December 23, 2020

33. Rescinding plan termination

    By Draper55, December 20, 2020
    • 2 replies
    • 1.4k views
    • 
    • ESOP Guy
    • December 21, 2020

34. 110% test

    By Jakyasar, December 19, 2020
    • 8 replies
    • 1.8k views
    • 
    • Jakyasar
    • December 30, 2020

35. Interest Due on Non-RASD, Delayed Payments?

    By BenefitsCounsel, December 18, 2020   

    • interest
    • rasd
    • (and 1 more)

      Tagged with:

      • interest
      • rasd
      • pension
    • 6 replies
    • 2.1k views
    • 
    • Todd Flessner
    • December 28, 2020

36. Another short year DB/401K

    By thepensionmaven, December 15, 2020
    • 0 replies
    • 495 views
    • 
    • thepensionmaven
    • December 15, 2020

37. Short Initial Plan Year Cash Balance/401(k) Combo

    By Catch22PGM, December 11, 2020
    • 3 replies
    • 1.1k views
    • 
    • Effen
    • December 13, 2020

38. Individual CB/DB plan for partnership members with no employees

    By Billypilgrim, December 9, 2020
    • 3 replies
    • 534 views
    • 
    • C. B. Zeller
    • December 9, 2020

39. unpaid minimum excise tax second year

    By Draper55, December 8, 2020
    • 1 reply
    • 789 views
    • 
    • Lou S.
    • December 8, 2020

40. Revenue Procedure That specified assuming same hours as prior year

    By Tedterrific, December 7, 2020   

    • valuation assumptions
    • 1 reply
    • 762 views
    • 
    • Effen
    • December 8, 2020

41. 401(a)26 with Floor Offset Plan

    By Dougsbpc, November 28, 2020
    • 2 replies
    • 1k views
    • 
    • Calavera
    • November 30, 2020

42. RASD

    By still learning, November 25, 2020   

    • rasd
    • 415
    • (and 1 more)

      Tagged with:

      • rasd
      • 415
      • lump sum
    • 0 replies
    • 751 views
    • 
    • still learning
    • November 25, 2020

43. Missed quarterly contributions - notification of participants

    By truphao, November 22, 2020   

    • missed quarterlies
    • 2 replies
    • 1k views
    • 
    • truphao
    • November 23, 2020

44. Financial planner and PBGC coverage

    By Jakyasar, November 19, 2020
    • 7 replies
    • 949 views
    • 
    • truphao
    • November 22, 2020

45. PBGC coverage for DB plans covering spouses only

    By Jakyasar, November 19, 2020
    • 3 replies
    • 1.5k views
    • 
    • Jakyasar
    • November 19, 2020

46. Union 401a question

    By DeltaRat, November 18, 2020
    • 2 replies
    • 537 views
    • 
    • Lou S.
    • November 18, 2020

47. DB Term - 1 Man Timing

    By Lou S., November 18, 2020
    • 1 reply
    • 822 views
    • 
    • CuseFan
    • November 18, 2020

48. Individual CB Plan for Dr. in Control Group?

    By TPApril, November 14, 2020
    • 1 reply
    • 742 views
    • 
    • C. B. Zeller
    • November 14, 2020

49. Lump sum for late retiree owner

    By still learning, November 13, 2020   

    • 415
    • 8 replies
    • 916 views
    • 
    • david rigby
    • November 13, 2020

50. DB termination - overfunded

    By Jakyasar, November 12, 2020
    • 12 replies
    • 2.5k views
    • 
    • Jakyasar
    • November 17, 2020