Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Unfreezing a Frozen Plan

   By smm, December 1, 2003
   • 1 reply
   • 2.1k views
   • 
   • AndyH
   • December 1, 2003

2. Plan Amendment Logistics

   By Gary, May 4, 2009
   • 1 reply
   • 993 views
   • 
   • Blinky the 3-eyed Fish
   • May 4, 2009

3. Any relief for missed RMDs for a non-eligible designated beneficiary of a DB plan participant?

   By David Peckham, November 20, 2023
   • 1 reply
   • 578 views
   • 
   • Lou S.
   • November 20, 2023

4. Maximum Contributions

   By emmetttrudy, October 20, 2008
   • 1 reply
   • 932 views
   • 
   • Blinky the 3-eyed Fish
   • October 20, 2008

5. Average Benefit Percentage Test and Imputing Permitted Disparity

   By Guest ckharper, December 23, 2010
   • 1 reply
   • 1.6k views
   • 
   • AndyH
   • December 23, 2010

6. PBGC Reportable Event-Late Filing

   By JAY21, April 20, 2011
   • 1 reply
   • 2.3k views
   • 
   • Lou S.
   • April 20, 2011

7. 415 Compensation Limit

   By Hoard1, May 29, 2000
   • 1 reply
   • 1.6k views
   • 
   • Guest
   • June 5, 2000

8. DB deductions

   By JARichardson, September 28, 2018   

   • db
   • deduction
   • (and 1 more)

     Tagged with:

     • db
     • deduction
     • tax year
   • 1 reply
   • 596 views
   • 
   • Calavera
   • October 1, 2018

9. Short plan year accrual

   By SSRRS, July 17
   • 1 reply
   • 895 views
   • 
   • Lou S.
   • July 18

10. Unterminate - a saga of the life of a DB Plan

    By Blinky the 3-eyed Fish, December 13, 2002
    • 1 reply
    • 1.1k views
    • 
    • david rigby
    • December 13, 2002

11. 2004 Schedule B

    By mwyatt, January 3, 2005
    • 1 reply
    • 1k views
    • 
    • david rigby
    • January 3, 2005

12. 415(b)(1)(B) Benefit Limit

    By Guest durfe, January 24, 2005
    • 1 reply
    • 1.9k views
    • 
    • Blinky the 3-eyed Fish
    • January 25, 2005

13. Projected Compensation and Application of Compensation Limit

    By Guest HaroldA, May 16, 2005
    • 1 reply
    • 1.4k views
    • 
    • Blinky the 3-eyed Fish
    • May 16, 2005

14. How to handle RMD for FT

    By Guest Doogie61, June 10, 2010
    • 1 reply
    • 890 views
    • 
    • Mike Preston
    • June 10, 2010

15. Deductible Contribution

    By RLR, May 12, 2011
    • 1 reply
    • 916 views
    • 
    • SoCalActuary
    • May 12, 2011

16. Plan Compensation Issue

    By Guest erisafried, March 28, 2003
    • 1 reply
    • 1k views
    • 
    • Mike Preston
    • March 28, 2003

17. Abatement of 4971 Tax

    By Guest merlin, April 14, 2003
    • 1 reply
    • 1.4k views
    • 
    • david rigby
    • April 14, 2003

18. Restricted Payment Issue - Assets at MVA or AVA?

    By AndyH, May 19, 2004
    • 1 reply
    • 990 views
    • 
    • Blinky the 3-eyed Fish
    • May 19, 2004

19. Cash Balance Conversion

    By nancy, March 10, 2008
    • 1 reply
    • 924 views
    • 
    • SoCalActuary
    • March 11, 2008

20. Quarterly Contributions

    By Andy the Actuary, April 7, 2008
    • 1 reply
    • 999 views
    • 
    • mwyatt
    • April 10, 2008

21. PPA/436 amendment signed in 2009. Need to sign another one?

    By katieinny, November 26, 2013
    • 1 reply
    • 1.1k views
    • 
    • Lou S.
    • November 26, 2013

22. Benefit and Vesting Service Credit for Accrued Vacation Paid Upon Term

    By Guest dhendricks, April 19, 1999
    • 1 reply
    • 1.5k views
    • 
    • M R Bernardin
    • April 23, 1999

23. SEP and DB Plan

    By truphao, March 18, 2024
    • 1 reply
    • 677 views
    • 
    • Lou S.
    • March 18, 2024

24. Distributions in Cash balance

    By jkdoll2, August 28, 2008
    • 1 reply
    • 880 views
    • 
    • Blinky the 3-eyed Fish
    • August 28, 2008

25. PBGC Coverage

    By Dougsbpc, December 18, 2009
    • 1 reply
    • 1.1k views
    • 
    • John Feldt ERPA CPC QPA
    • December 19, 2009

26. End of Year Valuation

    By Guest Doogie61, February 18, 2010
    • 1 reply
    • 1.3k views
    • 
    • SoCalActuary
    • February 18, 2010

27. Form 501

    By Guest DBStudentAct, December 27, 2010
    • 1 reply
    • 1.4k views
    • 
    • Andy the Actuary
    • December 27, 2010

28. Merger Vesting Calculations

    By Guest lawfive, June 17, 2011
    • 1 reply
    • 849 views
    • 
    • Andy the Actuary
    • June 17, 2011

29. Reversal of prior credit balance election

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

30. Cash Balance Plan - Interest Rate Amendment

    By metsfan026, January 29
    • 1 reply
    • 839 views
    • 
    • Bri
    • January 29

31. 415 Dollar Limit under new regs

    By Dougsbpc, February 7, 2008
    • 1 reply
    • 1.1k views
    • 
    • SoCalActuary
    • February 7, 2008

32. Interest Credited on Paid-Back Distribution

    By Guest bobolink, November 18, 2009
    • 1 reply
    • 894 views
    • 
    • AndyH
    • November 19, 2009

33. Termination of Cash Balance

    By thepensionmaven, February 4, 2020
    • 1 reply
    • 467 views
    • 
    • Mike Preston
    • February 5, 2020

34. 5500 filing deadline - short plan year

    By richard, April 27, 1999
    • 1 reply
    • 2.8k views
    • 
    • mwyatt
    • April 27, 1999

35. Early Retirement Window & Non-Discrimination Testing

    By LIBOR, July 11, 2005
    • 1 reply
    • 2k views
    • 
    • Guest
    • July 12, 2005

36. Valuations - Expected Form of Payment for HCEs

    By JAY21, February 18, 2010
    • 1 reply
    • 891 views
    • 
    • SoCalActuary
    • February 18, 2010

37. Changing Beneficiary of Post Retirement Death Benefit

    By Guest BWNWE, July 20, 2011
    • 1 reply
    • 1.3k views
    • 
    • david rigby
    • July 21, 2011

38. Retiree @ PBGC Plan Termination offered Lump Sum Option?

    By mwyatt, April 27, 1999
    • 1 reply
    • 1.6k views
    • 
    • david rigby
    • April 28, 1999

39. Form 1099 reporting relating to PBGC transferred monies

    By Guest Diane DuFresne, February 14, 2002
    • 1 reply
    • 1.4k views
    • 
    • Guest
    • February 14, 2002

40. ERISA Funded Plans

    By Guest KNewman, April 18, 2002
    • 1 reply
    • 1.3k views
    • 
    • mbozek
    • April 18, 2002

41. Stand Alone Software for (a)(4) Testing

    By LIBOR, June 10, 2005
    • 1 reply
    • 1.4k views
    • 
    • SoCalActuary
    • June 14, 2005

42. HCE Owner received RMDS while working, then retired and received a Lump Sum

    By CharlesLeggette, January 18, 2017
    • 1 reply
    • 573 views
    • 
    • Calavera
    • January 18, 2017

43. What is a "contributory defined benefit plan"

    By Guest Ronald, April 28, 1999
    • 1 reply
    • 2.9k views
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    • david rigby
    • April 29, 1999

44. Expiration of PFEA re 415

    By dmb, December 12, 2005
    • 1 reply
    • 1.2k views
    • 
    • SoCalActuary
    • December 13, 2005

45. 415 & Plan Term

    By Penman2006, December 20, 2006
    • 1 reply
    • 1k views
    • 
    • Mike Preston
    • December 21, 2006

46. "Backloading"

    By emmetttrudy, November 19, 2009
    • 1 reply
    • 1.3k views
    • 
    • david rigby
    • November 20, 2009

47. Capping Benefits Due to 415(b)(1)(B) for Delayed Retiree

    By Eric Taylor, March 29, 2016
    • 1 reply
    • 1k views
    • 
    • My 2 cents
    • March 29, 2016

48. Defined Benefit Plan - sponsor out of business.

    By Guest art, April 28, 1999
    • 1 reply
    • 1.4k views
    • 
    • david rigby
    • April 29, 1999

49. 412(i) funding

    By Guest warocker1, December 19, 2001
    • 1 reply
    • 1.5k views
    • 
    • mwyatt
    • December 20, 2001

50. Restriction Question

    By Penman2006, March 11, 2008
    • 1 reply
    • 986 views
    • 
    • Effen
    • March 11, 2008