Defined Benefit Plans, Including Cash Balance

7,223 topics in this forum

1. cash balance discrimination testing

   By dmb, November 20, 2002
   • 6 replies
   • 2.4k views
   • 
   • dmb
   • November 21, 2002

2. S corp income issues

   By Gary, November 19, 2002
   • 1 reply
   • 1.7k views
   • 
   • Guest
   • November 19, 2002

3. Limitation of deduction under 404(a)(8)

   By Guest Gary A. Luing, November 15, 2002
   • 7 replies
   • 2.9k views
   • 
   • david rigby
   • November 18, 2002

4. End of year valuations

   By FAPInJax, November 15, 2002
   • 6 replies
   • 2.9k views
   • 
   • MGB
   • November 15, 2002

5. non-discrimination testing a partial plan freeze

   By ishi, October 30, 2002
   • 6 replies
   • 2k views
   • 
   • Guest
   • November 14, 2002

6. Affiliated Service Group

   By Guest Randel Renegar, November 13, 2002
   • 1 reply
   • 1.3k views
   • 
   • mbozek
   • November 13, 2002

7. Amending for $200,000 retroactively in a future year-issues?

   By AndyH, November 12, 2002
   • 2 replies
   • 1.4k views
   • 
   • AndyH
   • November 12, 2002

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

   By Guest ircreader, October 18, 2002
   • 30 replies
   • 10.5k views
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   • KJohnson
   • November 12, 2002

9. Waiver of Participation

   By Guest pension222, November 12, 2002
   • 0 replies
   • 1.8k views
   • 
   • Guest
   • November 12, 2002

10. non-spouse beneficiary more than 10 years younger

    By Guest kjk, November 8, 2002
    • 4 replies
    • 3.2k views
    • 
    • RTK
    • November 11, 2002

11. 412(i) - ASPA meeting?

    By Guest Keith N, November 4, 2002
    • 10 replies
    • 2.6k views
    • 
    • Guest
    • November 7, 2002

12. Calculation of MVAR In A Plan That Pays Lump Sums

    By Guest merlin, October 30, 2002
    • 9 replies
    • 2.7k views
    • 
    • Guest
    • November 6, 2002

13. modified cash refund formula

    By Guest rpreston, November 5, 2002
    • 2 replies
    • 3.2k views
    • 
    • MGB
    • November 5, 2002

14. 415(b) Maximum paid after social security retirement age

    By Guest Marino13, November 4, 2002
    • 6 replies
    • 2k views
    • 
    • Blinky the 3-eyed Fish
    • November 5, 2002

15. Deductibility of contributions to both DB and DC plans

    By Alan Simpson, November 1, 2002
    • 1 reply
    • 1.5k views
    • 
    • david rigby
    • November 1, 2002

16. The IRS vs. DB "Normal Retirement Age"

    By Guest dory, November 1, 2002
    • 4 replies
    • 1.8k views
    • 
    • AndyH
    • November 1, 2002

17. Contribution exceeds Sched C income

    By Earl, October 30, 2002
    • 5 replies
    • 2.2k views
    • 
    • Earl
    • November 1, 2002

18. Lack of Birth Certificate

    By Guest SueJ, October 23, 2002
    • 5 replies
    • 2.4k views
    • 
    • Mary Kay Foss
    • November 1, 2002

19. social security calc

    By Gary, October 18, 2002
    • 3 replies
    • 1.8k views
    • 
    • david rigby
    • October 31, 2002

20. Restricted employees again

    By KJohnson, October 31, 2002
    • 0 replies
    • 1.6k views
    • 
    • KJohnson
    • October 31, 2002

21. Frozen Benefits/Froxen Participation

    By Guest merlin, October 30, 2002
    • 1 reply
    • 1.8k views
    • 
    • david rigby
    • October 30, 2002

22. Amendment eliminating credit for service with successor

    By Guest shelle, October 30, 2002
    • 3 replies
    • 1.3k views
    • 
    • david rigby
    • October 30, 2002

23. valuing plan freeze

    By Guest Kline28, October 25, 2002
    • 4 replies
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • October 25, 2002

24. Restricted Participant under 1.401(a)(4)-5(b)

    By Guest meggie, October 23, 2002
    • 1 reply
    • 4.4k views
    • 
    • MGB
    • October 24, 2002

25. Cash Balance and Determination Letter

    By waid10, October 23, 2002
    • 2 replies
    • 1.6k views
    • 
    • MGB
    • October 23, 2002

26. Section 415(b)(1)(A) and EGTRRA

    By Guest lisbetf, October 21, 2002
    • 1 reply
    • 1.4k views
    • 
    • MGB
    • October 21, 2002

27. 1 man plans in nonqualified funds vs. small plan audtis?

    By Guest ScottB, October 17, 2002
    • 3 replies
    • 2k views
    • 
    • Guest
    • October 21, 2002

28. NY Times - Pension Accounting Editorial - Comments?

    By mwyatt, October 21, 2002
    • 1 reply
    • 1.5k views
    • 
    • MGB
    • October 21, 2002

29. Benefiting in the frozen DB plan under 410(b) and 401(a)(26)?

    By Guest Victoria Pelletiere, October 18, 2002
    • 2 replies
    • 2.7k views
    • 
    • david rigby
    • October 18, 2002

30. Benefit Accruals

    By Guest SCUDDESLER, October 3, 2002
    • 2 replies
    • 2.1k views
    • 
    • Gary
    • October 18, 2002

31. defined benefit life term pension

    By Guest jadaigle, October 17, 2002
    • 1 reply
    • 1.4k views
    • 
    • david rigby
    • October 17, 2002

32. Cash-out rules for DB plans with employee contributions

    By DTH, October 15, 2002
    • 1 reply
    • 1.9k views
    • 
    • MGB
    • October 15, 2002

33. Lack of Fidelity Bond Coverage

    By Guest maddie, October 10, 2002
    • 2 replies
    • 2.7k views
    • 
    • Guest
    • October 11, 2002

34. Adjusted Value of Assets

    By Guest merlin, October 9, 2002
    • 2 replies
    • 1.4k views
    • 
    • Guest
    • October 10, 2002

35. EGTRRA salary cap of 200,000

    By Guest meggie, October 9, 2002
    • 1 reply
    • 1.7k views
    • 
    • Mike Preston
    • October 10, 2002

36. PTE for an In-Kind Contribution to a DB Plan

    By Guest CRC02, October 9, 2002
    • 1 reply
    • 1.7k views
    • 
    • Guest
    • October 9, 2002

37. Can someone tell me what a "QSERP" is?

    By AndyH, March 11, 2000
    • 8 replies
    • 7.6k views
    • 
    • Guest
    • October 8, 2002

38. 412(i) plans

    By dmb, October 7, 2002
    • 3 replies
    • 2k views
    • 
    • Belgarath
    • October 7, 2002

39. Aggregate funding

    By FAPInJax, September 25, 2002
    • 9 replies
    • 3.5k views
    • 
    • Guest
    • October 7, 2002

40. PBGC Coverage Question

    By AndyH, October 3, 2002
    • 6 replies
    • 2.9k views
    • 
    • AndyH
    • October 4, 2002

41. Conversion to 412(i)

    By Guest pension222, October 3, 2002
    • 5 replies
    • 2k views
    • 
    • david rigby
    • October 4, 2002

42. DB plan to CB Plan after termination and then rehired

    By Guest cappja, September 29, 2002
    • 6 replies
    • 2.1k views
    • 
    • david rigby
    • October 4, 2002

43. Accrued to Date Method - Testing Service

    By Guest Scott McHenry, September 30, 2002
    • 1 reply
    • 2.8k views
    • 
    • AndyH
    • October 2, 2002

44. Flip-flop method question

    By Blinky the 3-eyed Fish, September 26, 2002
    • 9 replies
    • 2.7k views
    • 
    • Mike Preston
    • October 1, 2002

45. QDRO Administration Fees

    By Guest Cobalt, September 30, 2002
    • 1 reply
    • 1.6k views
    • 
    • QDROphile
    • September 30, 2002

46. Participant Count For DREC

    By Guest merlin, September 27, 2002
    • 1 reply
    • 1.3k views
    • 
    • Mike Preston
    • September 28, 2002

47. Cash Balance Plans and Retroactive Application of 401(a)(17)

    By Scott, September 27, 2002
    • 1 reply
    • 1.8k views
    • 
    • david rigby
    • September 27, 2002

48. PBGC interest rates going from 100% to 120%

    By Gary, September 26, 2002
    • 4 replies
    • 1.8k views
    • 
    • david rigby
    • September 27, 2002

49. PBGC premium required when spinoff occurs

    By Guest meggie, September 26, 2002
    • 0 replies
    • 1.9k views
    • 
    • Guest
    • September 26, 2002

50. Section 420 Transfers--"Key Employees" after EGTRRA

    By Scott, September 26, 2002
    • 0 replies
    • 1.7k views
    • 
    • Scott
    • September 26, 2002