Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. worked in NH for 26 years, live in kansas now

   By boomo99, May 9, 2021
   • 9 replies
   • 887 views
   • 
   • Belgarath
   • January 5, 2022

2. Overfunded Solo-DB

   By Catch22PGM, May 3, 2021   

   • defined beneift
   • solo 401(k)
   • (and 1 more)

     Tagged with:

     • defined beneift
     • solo 401(k)
     • overfunded
   • 13 replies
   • 3.6k views
   • 
   • thepensionmaven
   • May 9, 2021

3. DB deduction, stream of conscience....

   By Bri, May 3, 2021
   • 4 replies
   • 1.2k views
   • 
   • Bri
   • May 6, 2021

4. Deductions for Self-Employed

   By Catch22PGM, April 28, 2021   

   • cash balance
   • self employed
   • (and 1 more)

     Tagged with:

     • cash balance
     • self employed
     • deduction
   • 2 replies
   • 872 views
   • 
   • Catch22PGM
   • April 28, 2021

5. Rev. Rul. 74-307

   By dpav, April 26, 2021
   • 4 replies
   • 1.3k views
   • 
   • dpav
   • April 26, 2021

6. suspension of benefits

   By Jakyasar, April 23, 2021
   • 2 replies
   • 667 views
   • 
   • Dave Baker
   • April 27, 2021

7. Adding lump sum options and/or window - discrimination issues?

   By Moose, April 22, 2021
   • 3 replies
   • 1.2k views
   • 
   • Effen
   • April 22, 2021

8. DB plan terminating and valuation date change

   By Jakyasar, April 20, 2021
   • 2 replies
   • 946 views
   • 
   • Jakyasar
   • April 20, 2021

9. 415 at 71

   By SSRRS, April 16, 2021
   • 2 replies
   • 1.4k views
   • 
   • SSRRS
   • April 16, 2021

10. 401a4 testing - accrued-to-date - combo plan

    By Jakyasar, April 13, 2021
    • 3 replies
    • 796 views
    • 
    • Effen
    • April 20, 2021

11. Owner-only traditional DB Plan - Re-run valuation for less than 1,000 hours worked?

    By Moose, April 12, 2021
    • 4 replies
    • 962 views
    • 
    • Moose
    • April 15, 2021

12. Overfunded DB Plan - Company to purchase?

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

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

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

14. Cash Balance + Profit Sharing 6% Deductibility

    By Stash026, April 8, 2021
    • 14 replies
    • 3.5k views
    • 
    • Jakyasar
    • April 11, 2021

15. 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

16. 1099-R forms for 2021

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

17. DB Deduction

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

18. Late 204(h) Notice

    By 401 Chaos, March 19, 2021
    • 3 replies
    • 2.8k views
    • 
    • 401 Chaos
    • March 22, 2021

19. Expenses paid from Pension Trust

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

20. Beneficiary opt for lump sum?

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

21. 412e Question

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

22. American Rescue Plan Act

    By C. B. Zeller, March 11, 2021
    • 13 replies
    • 1.8k views
    • 
    • Hojo
    • March 22, 2021

23. Retroactive Amendment and CARES SECURE act

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

24. Divorce and marriage confirmation

    By Aratnmot, March 7, 2021
    • 9 replies
    • 1.6k views
    • 
    • Aratnmot
    • March 8, 2021

25. Relative value disclosure under 5k of lump sum

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

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

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

27. Warrant Exercises in a Cash Balance Plan

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

28. 401(a)(26) and 436

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

29. Cash Balance / Profit Sharing Plans Rate Group Testing

    By Stash026, February 22, 2021
    • 7 replies
    • 1k views
    • 
    • chc93
    • February 23, 2021

30. Cash balance plan optional forms

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

31. 412-d-2 election

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

32. DB benefit calculation question

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

33. CB Retro Payment of 17 years

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

34. CB credit for ex-employees?

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

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

    By DW, January 30, 2021
    • 6 replies
    • 1.1k views
    • 
    • DW
    • February 5, 2021

36. 415 Limits & Bifurcated Benefits

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

37. Distribution Error From DB to DC Plan

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

38. Amending cash balance contribution credits annually

    By JARichardson, January 19, 2021
    • 14 replies
    • 2.8k views
    • 
    • Big Tuna
    • January 21, 2021

39. 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
    • 850 views
    • 
    • bito'money
    • January 15, 2021

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

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

41. RMD to charity

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

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

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

43. Contribution Deductibility

    By Stash026, December 22, 2020
    • 12 replies
    • 1.8k views
    • 
    • Mike Preston
    • December 23, 2020

44. Rescinding plan termination

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

45. 110% test

    By Jakyasar, December 19, 2020
    • 8 replies
    • 1.9k views
    • 
    • Jakyasar
    • December 30, 2020

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

    By BenefitsCounsel, December 18, 2020   

    • interest
    • rasd
    • (and 1 more)

      Tagged with:

      • interest
      • rasd
      • pension
    • 6 replies
    • 2.3k views
    • 
    • Todd Flessner
    • December 28, 2020

47. Another short year DB/401K

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

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

    By Catch22PGM, December 11, 2020
    • 3 replies
    • 1.2k views
    • 
    • Effen
    • December 13, 2020

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

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

50. unpaid minimum excise tax second year

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