Defined Benefit Plans, Including Cash Balance

7,164 topics in this forum

1. Tax on reversions per Section 4980 -- Handling unallocated amounts until termination of a replacement plan

   By Draper55, December 29, 2020
   • 5 replies
   • 984 views
   • 
   • Dave Baker
   • December 31, 2020

2. 5500-SF Prep/Filing

   By Cloudy, October 1, 2020
   • 4 replies
   • 1.3k views
   • 
   • Effen
   • December 30, 2020

3. 110% test

   By Jakyasar, December 19, 2020
   • 8 replies
   • 1.8k views
   • 
   • Jakyasar
   • December 30, 2020

4. Interest Due on Non-RASD, Delayed Payments?

   By BenefitsCounsel, December 18, 2020   

   • interest
   • rasd
   • (and 1 more)

     Tagged with:

     • interest
     • rasd
     • pension
   • 6 replies
   • 2.2k views
   • 
   • Todd Flessner
   • December 28, 2020

5. Missed quarterly contributionsParticipant Notices

   By Guest guppy, March 17, 2004
   • 17 replies
   • 8.2k views
   • 
   • Effen
   • December 24, 2020

6. Contribution Deductibility

   By Stash026, December 22, 2020
   • 12 replies
   • 1.8k views
   • 
   • Mike Preston
   • December 23, 2020

7. setting up DB plan recommendations for S corp

   By VA, September 23, 2020   

   • db plan
   • third party administrator
   • 3 replies
   • 1k views
   • 
   • Value Growth
   • December 21, 2020

8. Rescinding plan termination

   By Draper55, December 20, 2020
   • 2 replies
   • 1.4k views
   • 
   • ESOP Guy
   • December 21, 2020

9. Another short year DB/401K

   By thepensionmaven, December 15, 2020
   • 0 replies
   • 507 views
   • 
   • thepensionmaven
   • December 15, 2020

10. Short Initial Plan Year Cash Balance/401(k) Combo

    By Catch22PGM, December 11, 2020
    • 3 replies
    • 1.2k views
    • 
    • Effen
    • December 13, 2020

11. Individual CB/DB plan for partnership members with no employees

    By Billypilgrim, December 9, 2020
    • 3 replies
    • 555 views
    • 
    • C. B. Zeller
    • December 9, 2020

12. unpaid minimum excise tax second year

    By Draper55, December 8, 2020
    • 1 reply
    • 804 views
    • 
    • Lou S.
    • December 8, 2020

13. Revenue Procedure That specified assuming same hours as prior year

    By Tedterrific, December 7, 2020   

    • valuation assumptions
    • 1 reply
    • 778 views
    • 
    • Effen
    • December 8, 2020

14. 401(a)26 with Floor Offset Plan

    By Dougsbpc, November 28, 2020
    • 2 replies
    • 1.1k views
    • 
    • Calavera
    • November 30, 2020

15. Maximum lump sum for deferred retiree at 415 limit

    By drakecohen, April 29, 2015
    • 7 replies
    • 2.5k views
    • 
    • still learning
    • November 30, 2020

16. RASD

    By still learning, November 25, 2020   

    • rasd
    • 415
    • (and 1 more)

      Tagged with:

      • rasd
      • 415
      • lump sum
    • 0 replies
    • 772 views
    • 
    • still learning
    • November 25, 2020

17. Missed quarterly contributions - notification of participants

    By truphao, November 22, 2020   

    • missed quarterlies
    • 2 replies
    • 1k views
    • 
    • truphao
    • November 23, 2020

18. can a 401(k) r PS account be rolled over to a regular DB or a 412(e)(3) and the funds remain segregated?

    By RayJJohnsonJr, November 10, 2020
    • 3 replies
    • 591 views
    • 
    • RayJJohnsonJr
    • November 22, 2020

19. Financial planner and PBGC coverage

    By Jakyasar, November 19, 2020
    • 7 replies
    • 968 views
    • 
    • truphao
    • November 22, 2020

20. Acquisition

    By truphao, October 30, 2020   

    • acquisition
    • 8 replies
    • 1.4k views
    • 
    • truphao
    • November 22, 2020

21. PBGC coverage for DB plans covering spouses only

    By Jakyasar, November 19, 2020
    • 3 replies
    • 1.6k views
    • 
    • Jakyasar
    • November 19, 2020

22. Alternate Payee

    By MermaidMama, October 20, 2020   

    • defined benefit plans
    • nonvested
    • (and 2 more)

      Tagged with:

      • defined benefit plans
      • nonvested
      • early retirement
      • distributions payable
    • 9 replies
    • 2k views
    • 
    • JM
    • November 19, 2020

23. DB Term - 1 Man Timing

    By Lou S., November 18, 2020
    • 1 reply
    • 855 views
    • 
    • CuseFan
    • November 18, 2020

24. Union 401a question

    By DeltaRat, November 18, 2020
    • 2 replies
    • 552 views
    • 
    • Lou S.
    • November 18, 2020

25. DB termination - overfunded

    By Jakyasar, November 12, 2020
    • 12 replies
    • 2.5k views
    • 
    • Jakyasar
    • November 17, 2020

26. PBGC missed contribution reporting

    By pixiebear, September 25, 2020
    • 5 replies
    • 903 views
    • 
    • Jeff Hartmann
    • November 16, 2020

27. Individual CB Plan for Dr. in Control Group?

    By TPApril, November 14, 2020
    • 1 reply
    • 756 views
    • 
    • C. B. Zeller
    • November 14, 2020

28. Lump sum for late retiree owner

    By still learning, November 13, 2020   

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

29. 2021 Enrolled Actuaries Meeting

    By mwyatt, November 11, 2020
    • 3 replies
    • 1.5k views
    • 
    • Hojo
    • November 12, 2020

30. Funding cushion and expected increases in comp with 415

    By C. B. Zeller, November 12, 2020
    • 0 replies
    • 888 views
    • 
    • C. B. Zeller
    • November 12, 2020

31. Does a 412(e)(3) Plan get an extension to 12/31/20

    By RayJJohnsonJr, October 15, 2020
    • 6 replies
    • 1.3k views
    • 
    • RayJJohnsonJr
    • November 10, 2020

32. Voluntary Service Crediting for Period of Lay-Off

    By BTG, November 4, 2020
    • 7 replies
    • 1.3k views
    • 
    • BTG
    • November 5, 2020

33. How many cash-balance pension plans tap PBGC coverage?

    By Peter Gulia, November 3, 2020   

    • pbgc; cash-balance
    • 2 replies
    • 547 views
    • 
    • Peter Gulia
    • November 3, 2020

34. Frozen Plan and 401(a)(26)

    By SSRRS, November 6, 2018
    • 12 replies
    • 3.9k views
    • 
    • thepensionmaven
    • October 23, 2020

35. Failure to include Schedule SB

    By JustMe, October 15, 2020
    • 5 replies
    • 993 views
    • 
    • Bob the Swimmer
    • October 18, 2020

36. Freeze 412(e)(3) Plan

    By jkdoll2, October 14, 2020
    • 4 replies
    • 1.6k views
    • 
    • DMcGovern
    • October 16, 2020

37. COLAs in private sector defined benefit plans?

    By Susan L, October 9, 2020
    • 10 replies
    • 2.2k views
    • 
    • Susan L
    • October 13, 2020

38. adding a Cash Balance before a Stock Sale

    By Chipwood 24, September 22, 2020   

    • adding a cash balance before a stock sale
    • 3 replies
    • 755 views
    • 
    • Chipwood 24
    • October 7, 2020

39. PBGC Missing Participant - Cash Balance

    By Hojo, October 1, 2020
    • 7 replies
    • 1.8k views
    • 
    • david rigby
    • October 5, 2020

40. SB deadline when under $250,000

    By Bri, September 29, 2020
    • 2 replies
    • 556 views
    • 
    • david rigby
    • September 30, 2020

41. DB Contribution for Sole Proprietor

    By Cynchbeast, September 28, 2020
    • 1 reply
    • 558 views
    • 
    • CuseFan
    • September 28, 2020

42. Pension Attorney Referral--

    By VeryOldMan, May 21, 2020
    • 10 replies
    • 1.6k views
    • 
    • RatherBeGolfing
    • September 25, 2020

43. Deduction versus minimum funding deadline and Sch SB

    By Jakyasar, September 18, 2020
    • 4 replies
    • 618 views
    • 
    • Jakyasar
    • September 22, 2020

44. Front-loaded Funding – Defined Benefit Plan

    By Pete, September 20, 2020
    • 5 replies
    • 2.9k views
    • 
    • Mike Preston
    • September 21, 2020

45. Sole Prop Net Comp - Unpaid Required Contributions

    By Hojo, September 2, 2020
    • 2 replies
    • 1k views
    • 
    • AndyH
    • September 18, 2020

46. Actuarial Outpost

    By BG5150, September 15, 2020
    • 6 replies
    • 981 views
    • 
    • BG5150
    • September 17, 2020

47. DB Participant terminates with 800 hours of service

    By SSRRS, September 11, 2020
    • 4 replies
    • 754 views
    • 
    • Bill Presson
    • September 16, 2020

48. Adding Years of Service

    By Toy Cannon, September 14, 2020
    • 8 replies
    • 1.5k views
    • 
    • Luke Bailey
    • September 16, 2020

49. Contribution Count for future year

    By SKC, September 15, 2020
    • 2 replies
    • 787 views
    • 
    • david rigby
    • September 15, 2020

50. Over funded Defined Benefit Plan

    By ConnieStorer, September 9, 2020
    • 4 replies
    • 1.2k views
    • 
    • arthurkagan
    • September 11, 2020