Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Funding cushion and expected increases in comp with 415

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

2. 2021 Enrolled Actuaries Meeting

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

3. 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
   • 569 views
   • 
   • RayJJohnsonJr
   • November 22, 2020

4. Voluntary Service Crediting for Period of Lay-Off

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

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

   By Peter Gulia, November 3, 2020   

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

6. Acquisition

   By truphao, October 30, 2020   

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

7. 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

8. Failure to include Schedule SB

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

9. 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

10. Freeze 412(e)(3) Plan

    By jkdoll2, October 14, 2020
    • 4 replies
    • 1.5k views
    • 
    • DMcGovern
    • October 16, 2020

11. COLAs in private sector defined benefit plans?

    By Susan L, October 9, 2020
    • 10 replies
    • 2.1k views
    • 
    • Susan L
    • October 13, 2020

12. PBGC Missing Participant - Cash Balance

    By Hojo, October 1, 2020
    • 7 replies
    • 1.7k views
    • 
    • david rigby
    • October 5, 2020

13. 5500-SF Prep/Filing

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

14. SB deadline when under $250,000

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

15. DB Contribution for Sole Proprietor

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

16. PBGC missed contribution reporting

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

17. setting up DB plan recommendations for S corp

    By VA, September 23, 2020   

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

18. adding a Cash Balance before a Stock Sale

    By Chipwood 24, September 22, 2020   

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

19. Front-loaded Funding – Defined Benefit Plan

    By Pete, September 20, 2020
    • 5 replies
    • 2.1k views
    • 
    • Mike Preston
    • September 21, 2020

20. Deduction versus minimum funding deadline and Sch SB

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

21. Actuarial Outpost

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

22. Contribution Count for future year

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

23. Adding Years of Service

    By Toy Cannon, September 14, 2020
    • 8 replies
    • 1.4k views
    • 
    • Luke Bailey
    • September 16, 2020

24. DB Participant terminates with 800 hours of service

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

25. Over funded Defined Benefit Plan

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

26. Filing deadline for 5500 with short plan year

    By Kimberly Valentine-Pierrot, September 4, 2020   

    • final/short plan year
    • 8 replies
    • 3.9k views
    • 
    • Kimberly Valentine-Pierrot
    • September 8, 2020

27. Sole Prop Net Comp - Unpaid Required Contributions

    By Hojo, September 2, 2020
    • 2 replies
    • 983 views
    • 
    • AndyH
    • September 18, 2020

28. K-1 vs W-2 for contribution

    By thepensionmaven, September 1, 2020
    • 4 replies
    • 1.3k views
    • 
    • BG5150
    • September 2, 2020

29. DB Deduction

    By Christopher Wilson, August 18, 2020
    • 2 replies
    • 1.1k views
    • 
    • C. B. Zeller
    • August 19, 2020

30. Defined Benefit Late Restatement - SCP eligible?

    By JustMe, August 11, 2020
    • 1 reply
    • 934 views
    • 
    • Benefits Vet
    • March 8, 2021

31. Does a DB Plan with 10/31/19 YE get the extension?

    By RayJJohnsonJr, August 11, 2020
    • 2 replies
    • 469 views
    • 
    • Bill Presson
    • August 11, 2020

32. CRD allowed in addition to RMD?

    By David Peckham, August 10, 2020
    • 2 replies
    • 583 views
    • 
    • Mike Preston
    • August 10, 2020

33. CARES Act IRS Notice 2020-61 for DBs: PSA

    By knappy, August 6, 2020   

    • db
    • irs
    • (and 1 more)

      Tagged with:

      • db
      • irs
      • cares act
    • 3 replies
    • 1.3k views
    • 
    • knappy
    • August 11, 2020

34. Contribution and deduction with midyear merger

    By Sue B, July 25, 2020   

    • contribution
    • deduction
    • (and 1 more)

      Tagged with:

      • contribution
      • deduction
      • merger
    • 2 replies
    • 492 views
    • 
    • Sue B
    • July 25, 2020

35. Partial Lump Sum to avoid reversion on overfunded portion

    By SSRRS, July 21, 2020
    • 4 replies
    • 892 views
    • 
    • Jakyasar
    • July 22, 2020

36. What is the current status of the extended Define Benefit contribution for Plan Year 2019?

    By RayJJohnsonJr, July 17, 2020
    • 2 replies
    • 563 views
    • 
    • RayJJohnsonJr
    • July 23, 2020

37. Excluded Employees and Defined Benfeit plan

    By drakecohen, July 15, 2020
    • 2 replies
    • 839 views
    • 
    • C. B. Zeller
    • July 16, 2020

38. Life Insurance for participant that is taking in service distributions

    By SSRRS, July 14, 2020
    • 7 replies
    • 1.3k views
    • 
    • SSRRS
    • July 21, 2020

39. Directed Trustee for Defined Benefit Plan

    By JustMe, July 13, 2020
    • 2 replies
    • 425 views
    • 
    • david rigby
    • July 14, 2020

40. CARES Act Delayed Contributions - Credit Balance Elections, Schedule SB, and PBGC filing

    By Rick, July 10, 2020
    • 2 replies
    • 814 views
    • 
    • C. B. Zeller
    • July 10, 2020

41. Help on Target Benefit Plan Calculation

    By AdKu, July 9, 2020
    • 5 replies
    • 1.1k views
    • 
    • AdKu
    • July 14, 2020

42. Suspension of benefits

    By ALG, July 9, 2020
    • 4 replies
    • 859 views
    • 
    • Calavera
    • July 10, 2020

43. Schedule C & W2 income

    By HKSUN, July 7, 2020
    • 3 replies
    • 1.7k views
    • 
    • Mike Preston
    • July 8, 2020

44. Valuation date change - from eoy to boy

    By Howie Simon, July 6, 2020
    • 2 replies
    • 1.2k views
    • 
    • C. B. Zeller
    • July 7, 2020

45. Change in Actuary

    By truphao, July 4, 2020
    • 4 replies
    • 2.2k views
    • 
    • truphao
    • July 8, 2020

46. MAX DC + DB CONTRIBUTION

    By RayJJohnsonJr, June 30, 2020
    • 7 replies
    • 1.4k views
    • 
    • Bob the Swimmer
    • July 1, 2020

47. Deductions

    By Christopher Wilson, June 29, 2020
    • 3 replies
    • 866 views
    • 
    • C. B. Zeller
    • June 30, 2020

48. May I count YOS for accrual purposes?

    By Jakyasar, June 24, 2020
    • 10 replies
    • 941 views
    • 
    • Jakyasar
    • July 22, 2020

49. Ways to digest DB/CB plan overfunding after NRA

    By HKSUN, June 24, 2020
    • 12 replies
    • 1.8k views
    • 
    • Mike Preston
    • June 29, 2020

50. Aggregation of Different Plan Years due to plan termination

    By JustMe, June 23, 2020
    • 3 replies
    • 773 views
    • 
    • Mike Preston
    • June 24, 2020