Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Section 432 notice

   By LIBERTYKID, June 18, 2009
   • 2 replies
   • 895 views
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   • Effen
   • June 19, 2009

2. Methods of Avoiding 436 Restrictions

   By Guest merlin, February 29, 2008
   • 0 replies
   • 895 views
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   • Guest
   • February 29, 2008

3. worked in NH for 26 years, live in kansas now

   By boomo99, May 9, 2021
   • 9 replies
   • 895 views
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   • Belgarath
   • January 5, 2022

4. Funding Waiver Application

   By mwyatt, December 9, 2011
   • 0 replies
   • 895 views
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   • mwyatt
   • December 9, 2011

5. Can a Plan or Plan Administrator under ERISA be sued for mismanaging a QDRO?

   By Ms. Gloria White, February 26, 2021
   • 3 replies
   • 894 views
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   • Lou S.
   • February 26, 2021

6. tax-exempt entity pension plans

   By Guest taxgurl, May 15, 2003
   • 0 replies
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   • Guest
   • May 15, 2003

7. change in funding method?

   By Gary, January 31, 2012
   • 1 reply
   • 894 views
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   • SoCalActuary
   • January 31, 2012

8. deductions/SEP+DBP

   By Jakyasar, October 28, 2019
   • 4 replies
   • 894 views
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   • Earl
   • October 28, 2019

9. Who is a participant for F5500 C/R

   By VeryOldMan, December 27, 2019
   • 4 replies
   • 893 views
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   • Mike Preston
   • December 28, 2019

10. Retirement - reemployment issue

    By Guest Bearlee, November 7, 2008
    • 0 replies
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    • Guest
    • November 7, 2008

11. Taxation of Pension Benefits Paid to Foreign Professional Athletes

    By CaliBen, May 7, 2010
    • 0 replies
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    • CaliBen
    • May 7, 2010

12. Change in corporate tax year

    By Guest jmincin, July 6, 2005
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    • Guest
    • July 6, 2005

13. DB plan audit

    By emmetttrudy, September 3, 2009
    • 2 replies
    • 892 views
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    • david rigby
    • September 3, 2009

14. Cash Balance Terminations

    By Guest PGH.ERISA, June 16, 2008
    • 0 replies
    • 891 views
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    • Guest
    • June 16, 2008

15. 436 restrictions

    By Guest JM123, July 18, 2008
    • 0 replies
    • 891 views
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    • Guest
    • July 18, 2008

16. Retroactive Amendment and CARES SECURE act

    By HC2020, March 10, 2021
    • 2 replies
    • 891 views
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    • CuseFan
    • March 10, 2021

17. Post NRA

    By ombskid, September 22, 2011
    • 2 replies
    • 891 views
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    • ombskid
    • September 22, 2011

18. DB distribution

    By retbenser, November 24, 2010
    • 1 reply
    • 891 views
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    • ScottR
    • December 1, 2010

19. Retroactive Annuity Starting Date

    By Guest AEA, September 5, 2003
    • 0 replies
    • 891 views
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    • Guest
    • September 5, 2003

20. Distributions in Cash balance

    By jkdoll2, August 28, 2008
    • 1 reply
    • 891 views
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    • Blinky the 3-eyed Fish
    • August 28, 2008

21. If DB Plan frozen mid-June, do plan participant credited a year of service

    By AdKu, February 25, 2016   

    • BA Freeze in June
    • YOS
    • 2 replies
    • 890 views
    • 
    • My 2 cents
    • February 25, 2016

22. valuation for a frozen plan

    By abanky, March 3, 2009
    • 1 reply
    • 890 views
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    • Effen
    • March 3, 2009

23. 410(b) benefiting in a 412(e)(3)

    By DMcGovern, June 30, 2011
    • 2 replies
    • 890 views
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    • DMcGovern
    • June 30, 2011

24. Lump Sum From Cash Balance Plan

    By Dougsbpc, October 30, 2017
    • 1 reply
    • 890 views
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    • CuseFan
    • October 30, 2017

25. Changing Valuation Date

    By Dougsbpc, July 17, 2011
    • 0 replies
    • 889 views
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    • Dougsbpc
    • July 17, 2011

26. What to do with large investment returns in a Cash Balance Plan

    By ac, June 1, 2021
    • 1 reply
    • 889 views
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    • CuseFan
    • June 1, 2021

27. NRAs under age 62

    By JAY21, April 16, 2009
    • 2 replies
    • 888 views
    • 
    • Andy the Actuary
    • April 17, 2009

28. Decision Not To Request IRS Determination Letter

    By Andy the Actuary, August 26, 2014
    • 1 reply
    • 887 views
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    • Peter Gulia
    • August 26, 2014

29. LTD offset

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

30. Proposed Federal Budget for 2014

    By Mister Met, July 29, 2013
    • 1 reply
    • 886 views
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    • MoJo
    • July 29, 2013

31. DB and 403(b) plans

    By Guest BarryK, August 2, 2004
    • 0 replies
    • 886 views
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    • Guest
    • August 2, 2004

32. 404 prior pan year deductions

    By Draper55, March 28, 2014
    • 0 replies
    • 885 views
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    • Draper55
    • March 28, 2014

33. DB for self employed who has 403(b)

    By Guest kprhok, September 22, 2009
    • 1 reply
    • 885 views
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    • david rigby
    • September 22, 2009

34. Articles on Credit Balances

    By SoCalActuary, July 7, 2008
    • 2 replies
    • 885 views
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    • SoCalActuary
    • July 7, 2008

35. Voluntary Contributions to DB Plans

    By Guest rocnrols2, June 26, 2003
    • 0 replies
    • 883 views
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    • Guest
    • June 26, 2003

36. PBGC Premium calculations for cash balance plans

    By AndyH, August 7, 2012
    • 2 replies
    • 883 views
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    • AndyH
    • August 8, 2012

37. Insurers Issuing Annuity Contracts for Distributions to Participants

    By rocknrolls2, January 18, 2025
    • 5 replies
    • 883 views
    • 
    • Effen
    • January 18, 2025

38. Communication Tip

    By Andy the Actuary, May 31, 2009
    • 0 replies
    • 883 views
    • 
    • Andy the Actuary
    • May 31, 2009

39. Attribution of ASG status to another member of a controlled Group

    By Lame Duck, November 19, 2007
    • 0 replies
    • 882 views
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    • Lame Duck
    • November 19, 2007

40. Asset method question: phase-in

    By Guest guppy, July 28, 2004
    • 2 replies
    • 882 views
    • 
    • Blinky the 3-eyed Fish
    • July 29, 2004

41. Plan amendment and 133% accrual rule

    By AndyH, January 30, 2019
    • 6 replies
    • 882 views
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    • AndyH
    • February 1, 2019

42. Moonlighting MD

    By drakecohen, March 11, 2016
    • 1 reply
    • 881 views
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    • Effen
    • March 15, 2016

43. 2010 AFTAP from 2009 EOY Val

    By Guest Jcarolan, August 27, 2010
    • 1 reply
    • 881 views
    • 
    • Effen
    • August 30, 2010

44. aftaps - int rates for funding vs restrictions

    By Guest ctrapatsos, September 25, 2009
    • 0 replies
    • 881 views
    • 
    • Guest
    • September 25, 2009

45. DB/DC Combined Deductibility

    By Andy the Actuary, January 2, 2011
    • 2 replies
    • 881 views
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    • Andy the Actuary
    • January 3, 2011

46. YOS for IRC 415(b) Purposes

    By JAY21, April 19, 2012
    • 1 reply
    • 880 views
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    • JAY21
    • April 19, 2012

47. 412i & 436

    By Draper55, April 23, 2008
    • 0 replies
    • 880 views
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    • Draper55
    • April 23, 2008

48. Combined Deduction Limit and Compensation Used

    By emmetttrudy, September 17, 2012
    • 1 reply
    • 880 views
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    • SoCalActuary
    • September 17, 2012

49. 2010 Form EZ due 3/31 with Schedule SB

    By Dinosaur, March 14, 2011
    • 0 replies
    • 879 views
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    • Dinosaur
    • March 14, 2011

50. 415 lump sum limit and several plans

    By abanky, August 24, 2010
    • 2 replies
    • 879 views
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    • abanky
    • August 24, 2010