Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Change to different allocation group before end of year

   By Trekker, September 7, 2011
   • 2 replies
   • 923 views
   • 
   • Trekker
   • September 8, 2011

2. How do I coordinate the 415 limitation when computing the lump sum payout for ee in 2 pension plans? total accrued benefits < 415 limits

   By VeryOldMan, June 27, 2021
   • 4 replies
   • 923 views
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   • Calavera
   • June 30, 2021

3. Life Insurance in DB plan

   By Mister Met, April 7, 2011
   • 0 replies
   • 923 views
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   • Mister Met
   • April 7, 2011

4. Settle a 1099-R Debate

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

5. deceased majority owner

   By SheilaD, May 23, 2011
   • 3 replies
   • 922 views
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   • Andy the Actuary
   • May 23, 2011

6. After tax contributions prior to 1986

   By gc@chimentowebb.com, February 17
   • 3 replies
   • 922 views
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   • Slider
   • February 17

7. Cash Balance Takeover

   By nancy, March 24, 2010
   • 2 replies
   • 921 views
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   • ak2ary
   • March 29, 2010

8. PEO

   By SSRRS, June 6, 2023
   • 3 replies
   • 921 views
   • 
   • CuseFan
   • June 7, 2023

9. Required notice to Participant regarding NRA and age 70 1/2

   By MMMBENE2000, July 15, 2014
   • 2 replies
   • 921 views
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   • MMMBENE2000
   • July 15, 2014

10. 401a26 and 11-g question

    By Jakyasar, April 2
    • 2 replies
    • 921 views
    • 
    • David D
    • April 3

11. Cash Balance - Calculation of Accrual for Testing

    By Guest Scott McHenry, May 28, 2003
    • 0 replies
    • 921 views
    • 
    • Guest
    • May 28, 2003

12. Big Thank You to Lois!

    By Effen, July 20
    • 1 reply
    • 920 views
    • 
    • Lois Baker
    • July 20

13. Questions for 2008 Valuation

    By Guest naveen, April 6, 2009
    • 1 reply
    • 920 views
    • 
    • Guest
    • April 7, 2009

14. Short PY - Service Credits and S415 $Max

    By flosfur, February 26, 2009
    • 3 replies
    • 920 views
    • 
    • Mike Preston
    • February 26, 2009

15. DB plan admin

    By Gary, June 4, 2010
    • 1 reply
    • 919 views
    • 
    • Blinky the 3-eyed Fish
    • June 7, 2010

16. Benefits Limitation Participant Notice

    By Andy the Actuary, April 1, 2008
    • 0 replies
    • 919 views
    • 
    • Andy the Actuary
    • April 1, 2008

17. Failure to Furnish SPD

    By Guest Donaldson, October 17, 2003
    • 0 replies
    • 919 views
    • 
    • Guest
    • October 17, 2003

18. Death Benefit Distribution

    By Cloudy, May 7, 2020
    • 2 replies
    • 919 views
    • 
    • CuseFan
    • May 7, 2020

19. Excluding HC's in the general test

    By Guest dietpepsi, September 17, 2003
    • 1 reply
    • 918 views
    • 
    • Guest
    • September 17, 2003

20. Sole proprietor and cushion

    By ombskid, April 6, 2016
    • 4 replies
    • 918 views
    • 
    • ombskid
    • April 6, 2016

21. Underfunded frozen PBGC Plan

    By SSRRS, September 26, 2019
    • 4 replies
    • 917 views
    • 
    • SSRRS
    • October 2, 2019

22. S412(i) DB plan going to Traditional DB plan

    By flosfur, April 19, 2004
    • 0 replies
    • 917 views
    • 
    • flosfur
    • April 19, 2004

23. Unreported contribution

    By tymesup, November 20, 2007
    • 5 replies
    • 917 views
    • 
    • Mike Preston
    • November 20, 2007

24. Plan Document Wording - with NRA 62 and accrued benefit based on ERA 55

    By HarleyBabe, September 1, 2011
    • 1 reply
    • 917 views
    • 
    • John Feldt ERPA CPC QPA
    • September 1, 2011

25. Final Payouts from DB Plan

    By Earl, December 8, 2017
    • 5 replies
    • 916 views
    • 
    • chc93
    • December 9, 2017

26. DB plan terminating and valuation date change

    By Jakyasar, April 20, 2021
    • 2 replies
    • 916 views
    • 
    • Jakyasar
    • April 20, 2021

27. Lump sum for late retiree owner

    By still learning, November 13, 2020   

    • 415
    • 8 replies
    • 916 views
    • 
    • david rigby
    • November 13, 2020

28. Credit or offset due to overfunding?

    By tuni88, March 8, 2010
    • 2 replies
    • 916 views
    • 
    • david rigby
    • March 8, 2010

29. Deductible Contribution

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

30. Current Liability range

    By david rigby, February 4, 2004
    • 1 reply
    • 915 views
    • 
    • Mike Preston
    • February 5, 2004

31. FT & AFTAP on Sch SB for EOY valuation

    By flosfur, March 24, 2009
    • 0 replies
    • 915 views
    • 
    • flosfur
    • March 24, 2009

32. AFTAP <80%

    By Dougsbpc, December 19, 2008
    • 0 replies
    • 915 views
    • 
    • Dougsbpc
    • December 19, 2008

33. Form 4010 information

    By Guest jfsinger, September 24, 2007
    • 0 replies
    • 915 views
    • 
    • Guest
    • September 24, 2007

34. Top Heavy Minimum for participant joining an excluded class

    By rodin111, February 28, 2015
    • 3 replies
    • 915 views
    • 
    • ETA Consulting LLC
    • March 1, 2015

35. Municipal/Governmental DB Plans

    By truphao, November 16, 2023
    • 9 replies
    • 915 views
    • 
    • Liz Hallam
    • November 17, 2023

36. Pre-206(g)(3) Notice - Fiduciary Responsibility

    By Guest AEA, November 20, 2008
    • 3 replies
    • 915 views
    • 
    • Andy the Actuary
    • November 21, 2008

37. Hurricane disaster relief & sch. B

    By doombuggy, October 11, 2004
    • 1 reply
    • 915 views
    • 
    • david rigby
    • October 15, 2004

38. DB Plan termination - big drop in distribution amount from 2022 to 2023

    By Jakyasar, March 10, 2023
    • 5 replies
    • 914 views
    • 
    • Jakyasar
    • April 12, 2023

39. Plan Amendment

    By Gary, June 25, 2009
    • 1 reply
    • 914 views
    • 
    • SoCalActuary
    • June 25, 2009

40. Sole-Prop Non-Deductible Contributions

    By Rob P, July 29, 2009
    • 1 reply
    • 914 views
    • 
    • Andy the Actuary
    • July 29, 2009

41. Testing Service Using Accrued to Date Method

    By AndyH, July 8, 2004
    • 0 replies
    • 914 views
    • 
    • AndyH
    • July 8, 2004

42. Cash Balance Plan document requires a 78% of pay contribution

    By CharlesLeggette, August 20, 2014
    • 4 replies
    • 914 views
    • 
    • Effen
    • August 21, 2014

43. Distributions of Rollover portion of benefit

    By Gary, May 28, 2010
    • 1 reply
    • 913 views
    • 
    • ScottR
    • June 12, 2010

44. simple 5330 question

    By Draper55, June 26, 2013   

    • applicable year
    • 0 replies
    • 913 views
    • 
    • Draper55
    • June 26, 2013

45. Union plan which is frozen

    By fiona1, January 26, 2012
    • 0 replies
    • 913 views
    • 
    • fiona1
    • January 26, 2012

46. Pension plan investments

    By Gary, July 12, 2010
    • 0 replies
    • 913 views
    • 
    • Gary
    • July 12, 2010

47. To Burn or Not To Burn, That Is the Question

    By Andy the Actuary, February 28, 2009
    • 0 replies
    • 913 views
    • 
    • Andy the Actuary
    • February 28, 2009

48. Underlying Interest Rates In Annuity Premiums

    By Andy the Actuary, March 11, 2011
    • 3 replies
    • 912 views
    • 
    • ScottR
    • April 16, 2011

49. Pension distributions

    By Gary, February 12, 2010
    • 1 reply
    • 912 views
    • 
    • masteff
    • February 12, 2010

50. Schedule SB for disqualified plan?

    By PensionPro, August 21, 2023
    • 5 replies
    • 911 views
    • 
    • PensionPro
    • September 20, 2023