Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Retroactive Annuity Starting Date Interest

   By Mister Met, December 4, 2013
   • 4 replies
   • 5k views
   • 
   • Calavera
   • December 5, 2013

2. Retroactive Application of $200,000 Comp Limit

   By Guest merlin, November 8, 2001
   • 2 replies
   • 1.5k views
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   • Mike Preston
   • November 22, 2001

3. Retroactive application of 401(a)(17) limit

   By Guest Steve C., August 22, 2002
   • 3 replies
   • 2.3k views
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   • Mike Preston
   • August 23, 2002

4. Retroactive application of comp limit and career average plans

   By Guest stunner, February 23, 2006
   • 2 replies
   • 2k views
   • 
   • Guest
   • February 24, 2006

5. Retroactive Application Of EGTRRA Comp Limit

   By Guest merlin, November 11, 2004
   • 5 replies
   • 1.3k views
   • 
   • MGB
   • November 11, 2004

6. retroactive benefit reduction

   By lexi, December 8, 2006
   • 5 replies
   • 1.9k views
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   • Mike Preston
   • December 10, 2006

7. Retroactive inclusion in a defined benefit plan

   By Carol V. Calhoun, February 22, 2016
   • 8 replies
   • 1.8k views
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   • Carol V. Calhoun
   • February 22, 2016

8. Retroactive Increases to Reflect EGTRRA Pay Cap

   By Guest Doug Goelz, May 20, 2002
   • 1 reply
   • 1.7k views
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   • Guest
   • May 22, 2002

9. Retroactive payments (beyond NRA)

   By Dinosaur, June 6, 2011
   • 5 replies
   • 3.8k views
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   • Dinosaur
   • June 21, 2011

10. Retroactive payments taxable in which year?

    By Guest LC Brosio, January 29, 2000
    • 2 replies
    • 1.5k views
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    • Guest
    • February 4, 2000

11. retroactive plan amendment

    By Gary, December 11, 2002
    • 0 replies
    • 1.1k views
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    • Gary
    • December 11, 2002

12. retroactive plan amendment

    By Gary, May 16, 2012
    • 3 replies
    • 1.3k views
    • 
    • frizzyguy
    • May 18, 2012

13. Retroactive Plan Effective Date

    By Guest snorthup, March 7, 2003
    • 2 replies
    • 1.6k views
    • 
    • Belgarath
    • March 7, 2003

14. return of contribution

    By Gary, January 10, 2011
    • 5 replies
    • 1.8k views
    • 
    • Belgarath
    • January 14, 2011

15. return of contribution revisited

    By Gary, March 20, 2012
    • 9 replies
    • 1.6k views
    • 
    • frizzyguy
    • March 22, 2012

16. Return of Non Deductible Contribution

    By ConnieStorer, April 8, 2019
    • 5 replies
    • 1.2k views
    • 
    • Mike Preston
    • April 8, 2019

17. Return of Non-Deductible Contribution

    By Guest mingblue, June 21, 2006
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • June 21, 2006

18. Return Shown On SB

    By Andy the Actuary, March 7, 2011
    • 4 replies
    • 1.1k views
    • 
    • tymesup
    • March 17, 2011

19. Return to Work After Having Taken Lump Sum

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

20. Returned Checks for Terminated Plan (Re: Form 5500)

    By metsfan026, October 12, 2025
    • 4 replies
    • 968 views
    • 
    • TheBoxMan
    • October 14, 2025

21. Reuired Minimum Distributions

    By Gary, February 13, 2004
    • 2 replies
    • 1.1k views
    • 
    • AndyH
    • February 19, 2004

22. Rev Ruling 98-1 re 415 limits after GATT & SBJPA

    By Lorraine Dorsa, October 30, 1998
    • 3 replies
    • 2.5k views
    • 
    • Lorraine Dorsa
    • November 4, 1998

23. Rev. Proc. 2000-40

    By Guest penman, March 30, 2005
    • 4 replies
    • 2k views
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    • Guest
    • March 30, 2005

24. Rev. Proc. 2000-41

    By Guest JBeck, January 27, 2005
    • 1 reply
    • 1.7k views
    • 
    • Guest
    • January 27, 2005

25. Rev. Proc. 90-49

    By jpod, July 16, 2018
    • 7 replies
    • 1.7k views
    • 
    • jpod
    • July 18, 2018

26. Rev. Rul. 2001-62 - The New Mortality Table for sec. 415 & 417(e)

    By Guest ircreader, October 18, 2002
    • 30 replies
    • 9.5k views
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    • KJohnson
    • November 12, 2002

27. Rev. Rul. 2001-62 Mortality Table

    By Scott, February 8, 2005
    • 10 replies
    • 2.9k views
    • 
    • MGB
    • February 10, 2005

28. Rev. Rul. 74-307

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

29. Rev. Rul. 98-1 and 415(b)

    By Guest 1950, October 11, 2001
    • 2 replies
    • 1.9k views
    • 
    • Guest
    • October 11, 2001

30. Rev. Rul. 98-1 and the $10,000 de minimis Benefit

    By Guest merlin, December 13, 2002
    • 2 replies
    • 2.1k views
    • 
    • Blinky the 3-eyed Fish
    • December 16, 2002

31. Rev.Proc. 2000-40 & Takeovers

    By LIBOR, October 13, 2001
    • 0 replies
    • 1.6k views
    • 
    • LIBOR
    • October 13, 2001

32. Revenue Procedure 2000-40

    By david rigby, April 4, 2002
    • 0 replies
    • 1.9k views
    • 
    • david rigby
    • April 4, 2002

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

    By Tedterrific, December 7, 2020   

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

34. Revenue Ruling 2003-83

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

35. Reversal of prior credit balance election

    By dmb, December 20, 2012
    • 1 reply
    • 3.8k views
    • 
    • Effen
    • December 20, 2012

36. Reversing credit balance elections under IRC 430

    By dmb, September 17, 2014
    • 0 replies
    • 875 views
    • 
    • dmb
    • September 17, 2014

37. Reversing election to reduce credit balances due to MAP-21

    By dmb, November 26, 2012
    • 1 reply
    • 1.1k views
    • 
    • Andy the Actuary
    • November 27, 2012

38. Reversion of excess pension assets and Medicaid/Medicare

    By Guest Lonnie Tomlin, June 19, 2000
    • 2 replies
    • 1.7k views
    • 
    • IRC401
    • June 20, 2000

39. Reversion of nondeductible contribution

    By Guest saeissler, June 2, 2006
    • 4 replies
    • 1.7k views
    • 
    • Guest
    • June 5, 2006

40. Reversion Tax for DB termination by not for profit

    By Guest Lonnie Tomlin, October 15, 1999
    • 1 reply
    • 2.4k views
    • 
    • david rigby
    • October 15, 1999

41. Reversion timing issue

    By Earl, February 17, 2017
    • 5 replies
    • 862 views
    • 
    • Earl
    • February 17, 2017

42. Reversion????

    By Guest, August 16, 1999
    • 1 reply
    • 1.7k views
    • 
    • Lorraine Dorsa
    • August 20, 1999

43. Reversions Post-Tax Cut Jobs Act

    By ERISAAPPLE, July 23, 2018
    • 2 replies
    • 400 views
    • 
    • Mike Preston
    • July 23, 2018

44. Review of federal pension plan benefits

    By Gary, February 16, 1999
    • 0 replies
    • 1.6k views
    • 
    • Gary
    • February 16, 1999

45. Review of pension

    By Gary, February 5, 1999
    • 5 replies
    • 1.9k views
    • 
    • david rigby
    • February 8, 1999

46. Revised AFTAP

    By dmb, January 12, 2011
    • 0 replies
    • 936 views
    • 
    • dmb
    • January 12, 2011

47. Revised Annual Funding Notice

    By Just Me, March 30, 2009
    • 2 replies
    • 1.1k views
    • 
    • JAY21
    • April 1, 2009

48. Revised IRS model 402(f) special tax distribution notice?

    By Guest brsears, April 12, 2005
    • 0 replies
    • 2k views
    • 
    • Guest
    • April 12, 2005

49. Revised IRS Notice 2012-61

    By Andy the Actuary, September 12, 2012
    • 0 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • September 12, 2012

50. Revised/Corrected AFTAP

    By JAY21, May 7, 2008
    • 3 replies
    • 2.1k views
    • 
    • JAY21
    • May 8, 2008