Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Foreign owned California corp

   By flosfur, July 29, 2004
   • 1 reply
   • 936 views
   • 
   • Belgarath
   • July 29, 2004

2. Cash Balance Contribution Deductibility

   By metsfan026, September 12, 2022
   • 6 replies
   • 935 views
   • 
   • Luke Bailey
   • September 14, 2022

3. IRC 412(i) Ist Yr. issues

   By Guest Richard Field, June 2, 2003
   • 0 replies
   • 935 views
   • 
   • Guest
   • June 2, 2003

4. MYPPA and Short Plan Year

   By Andy the Actuary, December 13, 2010
   • 2 replies
   • 935 views
   • 
   • Andy the Actuary
   • December 13, 2010

5. 415 limit after SSRA with high pay

   By John Feldt ERPA CPC QPA, February 25, 2011
   • 2 replies
   • 935 views
   • 
   • Effen
   • February 25, 2011

6. Schedule SB, line 6 b - plan related expenses

   By Jakyasar, March 27, 2022
   • 5 replies
   • 935 views
   • 
   • jessieba
   • April 21, 2022

7. QPSA- Plan admin believes a divorce mayhave occurred. How do we confirm this?

   By mal, February 25, 2004
   • 1 reply
   • 934 views
   • 
   • Lame Duck
   • February 25, 2004

8. Initial short plan year prorate deduction?

   By pensionam, February 15, 2019
   • 4 replies
   • 934 views
   • 
   • pensionam
   • February 15, 2019

9. schedule sb line 12

   By Draper55, April 13, 2011
   • 0 replies
   • 934 views
   • 
   • Draper55
   • April 13, 2011

10. Dates for notices of plan termination

    By drakecohen, December 29, 2022
    • 2 replies
    • 934 views
    • 
    • TheBoxMan
    • January 16, 2023

11. Can A Statutory Employee Set Up A Plan?

    By Stash026, December 17, 2019
    • 4 replies
    • 934 views
    • 
    • Bill Presson
    • December 23, 2019

12. When is the RMD due?

    By Jakyasar, August 10, 2021
    • 14 replies
    • 934 views
    • 
    • Mike Preston
    • August 12, 2021

13. Present Value Life Insurance

    By Gary, September 30, 2009
    • 1 reply
    • 933 views
    • 
    • carrots
    • October 1, 2009

14. Should this DB plan apply for a determination letter?

    By fiona1, October 17, 2011
    • 1 reply
    • 933 views
    • 
    • Peanut Butter Man
    • October 18, 2011

15. Age for 415 calc

    By RLR, January 2, 2013
    • 1 reply
    • 933 views
    • 
    • david rigby
    • January 2, 2013

16. 401(a)(26) for cash balance plans with low interest credits

    By AndyH, March 5, 2014
    • 3 replies
    • 932 views
    • 
    • John Feldt ERPA CPC QPA
    • March 6, 2014

17. Distressed Termination, MRC and excise tax

    By abanky, August 26, 2009
    • 0 replies
    • 932 views
    • 
    • abanky
    • August 26, 2009

18. Maximum Contributions

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

19. accruing a benefit before meeting a one-year wait for eligibility to participate in a cash balance plan

    By gle318612, May 12, 2014
    • 2 replies
    • 932 views
    • 
    • My 2 cents
    • May 12, 2014

20. Should Accrued Interest be included in actuarial asset?

    By Audrey, February 18
    • 4 replies
    • 931 views
    • 
    • Audrey
    • February 18

21. Plan aggregation

    By Guest HRD, November 6, 2008
    • 2 replies
    • 931 views
    • 
    • tymesup
    • November 6, 2008

22. Rolling SEP IRA into a Cash Balance Plan?

    By metsfan026, March 14, 2024
    • 4 replies
    • 931 views
    • 
    • CuseFan
    • March 15, 2024

23. 6707A Moratorium

    By Randy Watson, June 11, 2010
    • 1 reply
    • 931 views
    • 
    • Ron Snyder
    • June 11, 2010

24. Proposed Regulations under 430

    By Gary, November 12, 2008
    • 0 replies
    • 930 views
    • 
    • Gary
    • November 12, 2008

25. DB/DC Combo

    By 52626, July 12, 2013
    • 2 replies
    • 930 views
    • 
    • Tom Poje
    • July 12, 2013

26. Grandfathered Benefits-Final 415 regs

    By JAY21, March 18, 2008
    • 0 replies
    • 929 views
    • 
    • JAY21
    • March 18, 2008

27. Non-Profit Organization with DB & DC Plans

    By JAY21, March 22, 2012
    • 4 replies
    • 929 views
    • 
    • movedon
    • March 22, 2012

28. Schedule T

    By Guest Alwaysthinking, July 1, 2003
    • 1 reply
    • 929 views
    • 
    • flosfur
    • July 6, 2003

29. DB Funding Waiver User Fees

    By CuseFan, January 22, 2019
    • 2 replies
    • 929 views
    • 
    • CuseFan
    • January 23, 2019

30. Quarterly Contributions in 2008

    By Guest Teddie, May 11, 2007
    • 0 replies
    • 928 views
    • 
    • Guest
    • May 11, 2007

31. Adopted new NRD amendment, paid in-service

    By John Feldt ERPA CPC QPA, February 2, 2010
    • 1 reply
    • 928 views
    • 
    • Andy the Actuary
    • February 2, 2010

32. affiliated service group and 401(a)(26)

    By emmetttrudy, June 13, 2013
    • 1 reply
    • 928 views
    • 
    • JAY21
    • June 25, 2013

33. Eligibility for a new plan

    By emmetttrudy, February 3, 2010
    • 1 reply
    • 928 views
    • 
    • SoCalActuary
    • February 3, 2010

34. ERISA fiduciary question

    By Guest VEBA Las Vegas, July 27, 2004
    • 1 reply
    • 928 views
    • 
    • Guest
    • July 29, 2004

35. Reportable Event -- Second Year

    By Andy the Actuary, March 22, 2011
    • 2 replies
    • 928 views
    • 
    • Andy the Actuary
    • March 22, 2011

36. Required Minimum Distribution

    By retbenser, November 16, 2011
    • 1 reply
    • 927 views
    • 
    • Andy the Actuary
    • November 16, 2011

37. Settlement accounting - multiple plans

    By david rigby, October 24, 2016
    • 2 replies
    • 927 views
    • 
    • david rigby
    • October 26, 2016

38. Revised AFTAP

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

39. surplus issues

    By Draper55, March 22, 2016
    • 2 replies
    • 926 views
    • 
    • AndyH
    • March 24, 2016

40. Cash-Balance Plan

    By JAY21, November 29, 2010
    • 0 replies
    • 926 views
    • 
    • JAY21
    • November 29, 2010

41. Increased PBGC premiums

    By My 2 cents, October 30, 2015
    • 2 replies
    • 926 views
    • 
    • My 2 cents
    • October 30, 2015

42. Control Group and PBGC Coverage

    By Catch22PGM, June 29, 2022
    • 8 replies
    • 925 views
    • 
    • Hojo
    • July 1, 2022

43. Under 100 participants for DRC

    By Guest Chamelnix, February 14, 2003
    • 1 reply
    • 925 views
    • 
    • Blinky the 3-eyed Fish
    • February 14, 2003

44. Is a partial year on leave a break in service?

    By TPApril, April 17, 2012
    • 2 replies
    • 924 views
    • 
    • QDROphile
    • April 17, 2012

45. Must Plan Administrators have returning employee/Plan Participants "Reaffirm" Designated Beneficiary

    By pwitt, August 21, 2024
    • 4 replies
    • 924 views
    • 
    • acm_acm
    • August 22, 2024

46. Cash-Balance Proposed Regs

    By JAY21, February 14, 2011
    • 0 replies
    • 924 views
    • 
    • JAY21
    • February 14, 2011

47. Short plan year

    By SSRRS, August 19, 2019
    • 5 replies
    • 924 views
    • 
    • Mike Preston
    • August 20, 2019

48. Cash Balance Conversion

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

49. excluding nhce

    By Draper55, September 27, 2012
    • 2 replies
    • 924 views
    • 
    • Mike Preston
    • September 28, 2012

50. Settle a 1099-R Debate

    By Guest PMPN, February 6, 2012
    • 1 reply
    • 923 views
    • 
    • Lou S.
    • February 6, 2012