Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. FT & AFTAP on Sch SB for EOY valuation

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

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

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

3. Vesting and Credited Service in Controlled Group

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

4. Fund assets and undeducted contributions

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

5. Pension Equity Plan

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

6. Majority Owner

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

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

   By Guest JCG72, February 16, 2005
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   • 1.1k views
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   • Guest
   • February 16, 2005

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

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

9. LTD offset

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

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

    By PenQ, March 27, 2019
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    • 1.3k views
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    • PenQ
    • March 27, 2019

11. Indexing Deferred Benefits

    By Guest Mike Luers, September 13, 1999
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    • 1.4k views
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    • Guest
    • September 13, 1999

12. Confidentiality of Retirement Benefits

    By Guest Ella, October 3, 2001
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    • 1.5k views
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    • Guest
    • October 3, 2001

13. 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

14. 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

15. 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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    • 1.6k views
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    • gle3186
    • September 9, 2005

16. Restricted Employee Mysteries

    By Everett Moreland, February 10, 2001
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    • 1.4k views
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    • Everett Moreland
    • February 10, 2001

17. 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

18. Safe Harbor Floor Offsets

    By samuel winikor, December 5, 2017
    • 0 replies
    • 491 views
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    • samuel winikor
    • December 5, 2017

19. DB Plan with separate income for partner?

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

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

    By SSRRS, August 19
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    • 737 views
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    • SSRRS
    • August 19

21. Retroactive Annuity Regulations

    By DTH, January 10, 2005
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    • 1.8k views
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    • DTH
    • January 10, 2005

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

    By Guest EMM118, November 6, 2007
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    • 1.4k views
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    • Guest
    • November 6, 2007

23. 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
    • 370 views
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    • John314
    • August 17, 2021

24. Overfunded DB Plan - Company to purchase?

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

25. Amending DB M&P Plan for GUST

    By Guest jcunningham, October 25, 2000
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    • 1.4k views
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    • Guest
    • October 25, 2000

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

    By Guest meggie, March 1, 2001
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    • 1.4k views
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    • Guest
    • March 1, 2001

27. 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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    • 800 views
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    • Guest
    • April 9, 2004

28. Final 415 regulations re plan termination

    By Guest saeissler, November 6, 2007
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    • 1.1k views
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    • Guest
    • November 6, 2007

29. Defined Benefit Distributions

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

30. Use of Full Yield Curve

    By Dougsbpc, January 29, 2010
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    • 820 views
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    • Dougsbpc
    • January 29, 2010

31. elapsed time method for crediting service

    By Gary, March 17, 2003
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    • 1.7k views
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    • Gary
    • March 17, 2003

32. 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

33. 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
    • 1.4k views
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    • JJRetirement
    • September 17, 2015

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

    By Guest mwspaid, December 8, 2000
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    • 1.2k views
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    • Guest
    • December 8, 2000

35. Schedule T question...

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

36. Cash Balance Conversion Correction

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

37. HR 4126 - Bill to prohibit cross-testing

    By Guest careful1, December 2, 2009
    • 0 replies
    • 995 views
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    • Guest
    • December 2, 2009

38. Alternate Beneficiaries in Joint and Survivor Annuities

    By Guest wwest, October 14, 1999
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    • 1.4k views
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    • Guest
    • October 14, 1999

39. 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

40. MAP21 and PBGC 4010

    By Craig Jacobs, August 29, 2012
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    • 1k views
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    • Craig Jacobs
    • August 29, 2012

41. 415 (e) repeal transition

    By Guest, October 14, 1999
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    • 1.3k views
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    • Guest
    • October 14, 1999

42. Merger of underfunded Defined Benefit Plans

    By ac, September 12, 2005
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    • 1.5k views
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    • ac
    • September 12, 2005

43. IRC 412(i) Ist Yr. issues

    By Guest Richard Field, June 2, 2003
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    • 935 views
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    • Guest
    • June 2, 2003

44. Katrina Relief?

    By Guest Arlingtonray, October 4, 2005
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    • Guest
    • October 4, 2005

45. Yet Another QOSA Question

    By Guest bobolink, October 3, 2008
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    • 861 views
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    • Guest
    • October 3, 2008

46. Match in Cash Balance based on 403(b) deferral

    By Guest Grant, July 14, 2008
    • 0 replies
    • 982 views
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    • Guest
    • July 14, 2008

47. Asset Valuation Method

    By Guest Texas_Acty, November 23, 2005
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    • 1.2k views
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    • Guest
    • November 23, 2005

48. Cash Balance Plan RFP

    By Anes2006, January 8, 2016   

    • Cash Balance Plan RFP
    • 0 replies
    • 1.1k views
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    • Anes2006
    • January 8, 2016

49. Cash Balance Plan Termination

    By Just Me, April 13, 2004
    • 0 replies
    • 1.1k views
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    • Just Me
    • April 13, 2004

50. Attribution for Projected Unit Credit/FAS 87

    By Guest Texas_Acty, May 5, 2006
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    • 1.3k views
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    • Guest
    • May 5, 2006