Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. OBRA bases after 1998

   By Guest Trapatsos, September 3, 1999
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   • Guest
   • September 3, 1999

2. Restricted EE - Top 25 List

   By Penman2006, December 30, 2006
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   • Penman2006
   • December 30, 2006

3. Grandfathered Benefits-Final 415 regs

   By JAY21, March 18, 2008
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   • JAY21
   • March 18, 2008

4. Correction for not timely starting required minimum distributions on an active employee

   By gle318612, March 24, 2009
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   • gle318612
   • March 24, 2009

5. Greater of FAP or CB Plan

   By Guest Astro, August 14, 2006
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   • Guest
   • August 14, 2006

6. Annuity Purchase commissions or fees

   By Buzz, March 25, 2015
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   • Buzz
   • March 25, 2015

7. Auditor Independence and TPA

   By Guest RockyTop2, July 16, 2002
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   • Guest
   • July 16, 2002

8. irs notice 99-44

   By Larry M, September 9, 1999
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   • Larry M
   • September 9, 1999

9. Electronic Signatures

   By Guest MAM190, January 15, 2002
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   • Guest
   • January 15, 2002

10. Cash Balance Spin-off

    By Guest guppy, January 16, 2004
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    • Guest
    • January 16, 2004

11. Looking for survey with average benefit provided in DB plans

    By Guest Judy S, June 22, 2004
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    • Guest
    • June 22, 2004

12. FT & AFTAP on Sch SB for EOY valuation

    By flosfur, March 24, 2009
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    • flosfur
    • March 24, 2009

13. PBGC Alternative Treatment (owner benefit waiver) w/QDRO

    By Guest Prytog, November 3, 2010
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    • Guest
    • November 3, 2010

14. Vesting and Credited Service in Controlled Group

    By Guest wwest, September 13, 1999
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    • Guest
    • September 13, 1999

15. Fund assets and undeducted contributions

    By Guest Gary A. Luing, December 19, 2002
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    • Guest
    • December 19, 2002

16. Pension Equity Plan

    By Guest cosmo01, June 18, 2003
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    • Guest
    • June 18, 2003

17. Majority Owner

    By nancy, December 22, 2003
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    • nancy
    • December 22, 2003

18. Adoption of 401(a)(9) Model Amendment in Rev. Proc. 2002-29

    By Guest JCG72, February 16, 2005
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    • Guest
    • February 16, 2005

19. Accrued-to Date Testing For Deferred Retirees and Wearaway

    By Guest merlin, September 11, 2007
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    • 819 views
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    • Guest
    • September 11, 2007

20. LTD offset

    By david rigby, September 6, 2011
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    • 886 views
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    • david rigby
    • September 6, 2011

21. Proper EIN Number for Form 5500 for DFE Master Trust

    By PenQ, March 27, 2019
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    • PenQ
    • March 27, 2019

22. Indexing Deferred Benefits

    By Guest Mike Luers, September 13, 1999
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    • Guest
    • September 13, 1999

23. Confidentiality of Retirement Benefits

    By Guest Ella, October 3, 2001
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    • Guest
    • October 3, 2001

24. IBM Cash Balance Plan

    By Guest mfiala, September 23, 1999
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    • 1.4k views
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    • Guest
    • September 23, 1999

25. Has anyone done an SAR for a 412(i) plan?

    By Guest, December 8, 2000
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    • 1.5k views
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    • Guest
    • December 8, 2000

26. In a FAE DB plan, is an incapacity type of retirement an "unpredictable contingent event benefit" and otherwise not protected by the anti-cutback provisions as recently clarified by final re

    By gle3186, September 9, 2005
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    • gle3186
    • September 9, 2005

27. Restricted Employee Mysteries

    By Everett Moreland, February 10, 2001
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    • Everett Moreland
    • February 10, 2001

28. Form 5330 on multiple year missed minimums

    By frizzyguy, February 6, 2012
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    • 1.4k views
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    • frizzyguy
    • February 6, 2012

29. Safe Harbor Floor Offsets

    By samuel winikor, December 5, 2017
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    • 506 views
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    • samuel winikor
    • December 5, 2017

30. DB Plan with separate income for partner?

    By drakecohen, February 21, 2020
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    • 397 views
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    • drakecohen
    • February 21, 2020

31. Frozen plan and increase in AB for increase in cola

    By SSRRS, August 19, 2025
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    • SSRRS
    • August 19, 2025

32. Retroactive Annuity Regulations

    By DTH, January 10, 2005
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    • DTH
    • January 10, 2005

33. Application of Code Section 402(b)(4) and Disqualified PLans

    By Guest EMM118, November 6, 2007
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    • Guest
    • November 6, 2007

34. ARP Relief, Quarterly Requirements and revoking elections

    By John314, August 17, 2021   

    • arp
    • funding relief
    • (and 2 more)

      Tagged with:

      • arp
      • funding relief
      • 2021-48
      • america rescue plan
    • 0 replies
    • 394 views
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    • John314
    • August 17, 2021

35. Overfunded DB Plan - Company to purchase?

    By HarleyBabe, April 9, 2021
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    • 404 views
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    • HarleyBabe
    • April 9, 2021

36. Amending DB M&P Plan for GUST

    By Guest jcunningham, October 25, 2000
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    • Guest
    • October 25, 2000

37. Contributory defined benefit plan and method of determining er/ee allo

    By Guest meggie, March 1, 2001
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    • Guest
    • March 1, 2001

38. Can a foreign corporation replace domestic subsidiary as plan sponsor following cessation of domestic subsidiary's operations?

    By Guest JGodsoe, April 9, 2004
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    • Guest
    • April 9, 2004

39. Final 415 regulations re plan termination

    By Guest saeissler, November 6, 2007
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    • Guest
    • November 6, 2007

40. Defined Benefit Distributions

    By Guest Nathan Kolbes, August 14, 2007
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    • Guest
    • August 14, 2007

41. Use of Full Yield Curve

    By Dougsbpc, January 29, 2010
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    • Dougsbpc
    • January 29, 2010

42. elapsed time method for crediting service

    By Gary, March 17, 2003
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    • Gary
    • March 17, 2003

43. Accruals Beyond NRA and 70 1/2 Distributions

    By Guest BMeyer, October 7, 1999
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    • 1.3k views
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    • Guest
    • October 7, 1999

44. 11(g) amendment to fix 401(a)(26) failure

    By JJRetirement, September 17, 2015   

    • defined benefit
    • 11(g) corrective amendment
    • (and 4 more)

      Tagged with:

      • defined benefit
      • 11(g) corrective amendment
      • retroactive amendment
      • substance
      • PBGC premium
      • PBGC exemption
    • 0 replies
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    • JJRetirement
    • September 17, 2015

45. Crediting of Military Service in Non-Military DB Plan

    By Guest mwspaid, December 8, 2000
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    • Guest
    • December 8, 2000

46. Schedule T question...

    By fiona1, June 21, 2005
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    • 1k views
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    • fiona1
    • June 21, 2005

47. Cash Balance Conversion Correction

    By Guest DORIGHT, February 20, 2008
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    • 866 views
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    • Guest
    • February 20, 2008

48. HR 4126 - Bill to prohibit cross-testing

    By Guest careful1, December 2, 2009
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    • Guest
    • December 2, 2009

49. Alternate Beneficiaries in Joint and Survivor Annuities

    By Guest wwest, October 14, 1999
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    • Guest
    • October 14, 1999

50. Revenue Procedure 2000-40

    By david rigby, April 4, 2002
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    • 1.9k views
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    • david rigby
    • April 4, 2002