Defined Benefit Plans, Including Cash Balance

7,173 topics in this forum

1. CB Retro Payment of 17 years

   By JD54, February 5, 2021
   • 9 replies
   • 895 views
   • 
   • Effen
   • February 6, 2021

2. Inconsistent/Incomplete Late Retirement Language - What's the Default?

   By DW, January 30, 2021
   • 6 replies
   • 1.1k views
   • 
   • DW
   • February 5, 2021

3. CB credit for ex-employees?

   By Bri, February 3, 2021
   • 2 replies
   • 716 views
   • 
   • Bri
   • February 4, 2021

4. 415 Limits & Bifurcated Benefits

   By CuseFan, January 26, 2021
   • 2 replies
   • 707 views
   • 
   • CuseFan
   • January 26, 2021

5. Amending cash balance contribution credits annually

   By JARichardson, January 19, 2021
   • 14 replies
   • 2.9k views
   • 
   • Big Tuna
   • January 21, 2021

6. Is 401(a)(9) late retirement actuarial increase required to start at 4/1 after 70 1/2 for vested participant who hasn't attained NRA by then?

   By bito'money, January 14, 2021
   • 3 replies
   • 873 views
   • 
   • bito'money
   • January 15, 2021

7. DB/DC combined deduction limit (controlled group)

   By B21, January 7, 2021
   • 8 replies
   • 1.7k views
   • 
   • Mike Preston
   • January 13, 2021

8. Path to Enrolled Actuary

   By BG5150, June 12, 2014
   • 29 replies
   • 9.3k views
   • 
   • AndyH
   • January 8, 2021

9. RMD to charity

   By Bri, December 30, 2020
   • 3 replies
   • 1.3k views
   • 
   • Effen
   • December 31, 2020

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

    By Draper55, December 29, 2020
    • 5 replies
    • 1k views
    • 
    • Dave Baker
    • December 31, 2020

11. 5500-SF Prep/Filing

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

12. 110% test

    By Jakyasar, December 19, 2020
    • 8 replies
    • 1.9k views
    • 
    • Jakyasar
    • December 30, 2020

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

    By BenefitsCounsel, December 18, 2020   

    • interest
    • rasd
    • (and 1 more)

      Tagged with:

      • interest
      • rasd
      • pension
    • 6 replies
    • 2.4k views
    • 
    • Todd Flessner
    • December 28, 2020

14. Missed quarterly contributionsParticipant Notices

    By Guest guppy, March 17, 2004
    • 17 replies
    • 8.3k views
    • 
    • Effen
    • December 24, 2020

15. Contribution Deductibility

    By Stash026, December 22, 2020
    • 12 replies
    • 1.9k views
    • 
    • Mike Preston
    • December 23, 2020

16. setting up DB plan recommendations for S corp

    By VA, September 23, 2020   

    • db plan
    • third party administrator
    • 3 replies
    • 1.1k views
    • 
    • Value Growth
    • December 21, 2020

17. Rescinding plan termination

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

18. Another short year DB/401K

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

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

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

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

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

21. unpaid minimum excise tax second year

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

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

    By Tedterrific, December 7, 2020   

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

23. 401(a)26 with Floor Offset Plan

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

24. Maximum lump sum for deferred retiree at 415 limit

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

25. RASD

    By still learning, November 25, 2020   

    • rasd
    • 415
    • (and 1 more)

      Tagged with:

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

26. Missed quarterly contributions - notification of participants

    By truphao, November 22, 2020   

    • missed quarterlies
    • 2 replies
    • 1.1k views
    • 
    • truphao
    • November 23, 2020

27. 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
    • 619 views
    • 
    • RayJJohnsonJr
    • November 22, 2020

28. Financial planner and PBGC coverage

    By Jakyasar, November 19, 2020
    • 7 replies
    • 1k views
    • 
    • truphao
    • November 22, 2020

29. Acquisition

    By truphao, October 30, 2020   

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

30. PBGC coverage for DB plans covering spouses only

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

31. 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
    • 2.1k views
    • 
    • JM
    • November 19, 2020

32. DB Term - 1 Man Timing

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

33. Union 401a question

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

34. DB termination - overfunded

    By Jakyasar, November 12, 2020
    • 12 replies
    • 2.6k views
    • 
    • Jakyasar
    • November 17, 2020

35. PBGC missed contribution reporting

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

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

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

37. Lump sum for late retiree owner

    By still learning, November 13, 2020   

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

38. 2021 Enrolled Actuaries Meeting

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

39. Funding cushion and expected increases in comp with 415

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

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

    By RayJJohnsonJr, October 15, 2020
    • 6 replies
    • 1.4k views
    • 
    • RayJJohnsonJr
    • November 10, 2020

41. Voluntary Service Crediting for Period of Lay-Off

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

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

    By Peter Gulia, November 3, 2020   

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

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

    By SSRRS, November 6, 2018
    • 12 replies
    • 4k views
    • 
    • thepensionmaven
    • October 23, 2020

44. Failure to include Schedule SB

    By JustMe, October 15, 2020
    • 5 replies
    • 1k views
    • 
    • Bob the Swimmer
    • October 18, 2020

45. Freeze 412(e)(3) Plan

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

46. COLAs in private sector defined benefit plans?

    By Susan L, October 9, 2020
    • 10 replies
    • 2.3k views
    • 
    • Susan L
    • October 13, 2020

47. adding a Cash Balance before a Stock Sale

    By Chipwood 24, September 22, 2020   

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

48. PBGC Missing Participant - Cash Balance

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

49. SB deadline when under $250,000

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

50. DB Contribution for Sole Proprietor

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