Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. 1.401(a)(4)-5(b) restrictions & church plans

   By Guest, November 8, 2000
   • 1 reply
   • 1.5k views
   • 
   • Guest
   • November 14, 2000

2. ARA recognition

   By FAPInJax, May 6, 2003
   • 1 reply
   • 1.1k views
   • 
   • Blinky the 3-eyed Fish
   • May 9, 2003

3. 415 limit

   By Effen, December 20, 2006
   • 1 reply
   • 1.5k views
   • 
   • David MacLennan
   • December 21, 2006

4. Floor offset with a 403(b) plan

   By Guest Rae, April 2, 2007
   • 1 reply
   • 1.4k views
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   • AndyH
   • April 3, 2007

5. DB plan maximum service credit reduction

   By 7806akp, January 24, 2012
   • 1 reply
   • 902 views
   • 
   • SoCalActuary
   • January 25, 2012

6. CONTROLLED GROUP?

   By himt4, June 9, 2005
   • 1 reply
   • 1.3k views
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   • david rigby
   • June 9, 2005

7. Spinoff

   By dmb, March 3, 2006
   • 1 reply
   • 1.6k views
   • 
   • JanetM
   • March 3, 2006

8. Implementation of the 2022 W4P

   By poisnivey, October 20, 2022
   • 1 reply
   • 719 views
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   • C. B. Zeller
   • October 20, 2022

9. 204(h) Notice DB Partial Termination?

   By Alf, December 1, 2000
   • 1 reply
   • 1.5k views
   • 
   • Guest
   • December 1, 2000

10. more 412(i)

    By Guest jig100, July 29, 2002
    • 1 reply
    • 1.6k views
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    • Ron Snyder
    • July 29, 2002

11. Government Pick-Ups

    By LIBOR, March 10, 2003
    • 1 reply
    • 978 views
    • 
    • david rigby
    • March 12, 2003

12. Unfreezing a Frozen Plan

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

13. Plan Amendment Logistics

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

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

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

15. Maximum Contributions

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

16. Average Benefit Percentage Test and Imputing Permitted Disparity

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

17. PBGC Reportable Event-Late Filing

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

18. 415 Compensation Limit

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

19. DB deductions

    By JARichardson, September 28, 2018   

    • db
    • deduction
    • (and 1 more)

      Tagged with:

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

20. Short plan year accrual

    By SSRRS, July 17, 2025
    • 1 reply
    • 976 views
    • 
    • Lou S.
    • July 18, 2025

21. 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

22. 2004 Schedule B

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

23. 415(b)(1)(B) Benefit Limit

    By Guest durfe, January 24, 2005
    • 1 reply
    • 2k views
    • 
    • Blinky the 3-eyed Fish
    • January 25, 2005

24. Projected Compensation and Application of Compensation Limit

    By Guest HaroldA, May 16, 2005
    • 1 reply
    • 1.5k views
    • 
    • Blinky the 3-eyed Fish
    • May 16, 2005

25. How to handle RMD for FT

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

26. Deductible Contribution

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

27. Plan Compensation Issue

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

28. Abatement of 4971 Tax

    By Guest merlin, April 14, 2003
    • 1 reply
    • 1.5k views
    • 
    • david rigby
    • April 14, 2003

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

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

30. Cash Balance Conversion

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

31. Quarterly Contributions

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

32. 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

33. 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

34. SEP and DB Plan

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

35. Distributions in Cash balance

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

36. PBGC Coverage

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

37. End of Year Valuation

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

38. Form 501

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

39. Merger Vesting Calculations

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

40. Reversal of prior credit balance election

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

41. Cash Balance Plan - Interest Rate Amendment

    By metsfan026, January 29, 2025
    • 1 reply
    • 899 views
    • 
    • Bri
    • January 29, 2025

42. 415 Dollar Limit under new regs

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

43. Interest Credited on Paid-Back Distribution

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

44. Termination of Cash Balance

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

45. 5500 filing deadline - short plan year

    By richard, April 27, 1999
    • 1 reply
    • 2.9k views
    • 
    • mwyatt
    • April 27, 1999

46. Early Retirement Window & Non-Discrimination Testing

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

47. Valuations - Expected Form of Payment for HCEs

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

48. Changing Beneficiary of Post Retirement Death Benefit

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

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

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

50. Form 1099 reporting relating to PBGC transferred monies

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