Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Excess Distribution due to PPA Change in 415 Interest Rate

   By Guest sueczer, February 23, 2007
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   • Guest
   • February 23, 2007

2. E-FAST 5500

   By JAY21, May 24, 2010
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   • JAY21
   • May 24, 2010

3. use of s corp to solve earned income limitation

   By Draper55, December 9, 2010
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   • Draper55
   • December 9, 2010

4. Terminating Plan maximum contribution

   By Guest RBlaine, March 25, 2009
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   • Guest
   • March 25, 2009

5. MAP-21 Election

   By Dougsbpc, March 24, 2013
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   • Dougsbpc
   • March 24, 2013

6. Interest on quarterly contributions

   By Guest Dan Moore, May 15, 2008
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   • Guest
   • May 15, 2008

7. Shared Employees - Where are we these days on this ?

   By JAY21, June 12, 2013
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   • 1k views
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   • JAY21
   • June 12, 2013

8. flip flop funding

   By Guest, July 11, 2000
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   • Guest
   • July 11, 2000

9. Implications of catch-up contributions on the general test and on safe

   By JDuns, June 6, 2002
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   • JDuns
   • June 6, 2002

10. Why 83 GAM considered a current table.

    By Gary, December 9, 2000
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    • Gary
    • December 9, 2000

11. cash balance plan lump sums

    By Gary, October 27, 1999
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    • 1.5k views
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    • Gary
    • October 27, 1999

12. 415(e) and terminated DB Plans

    By KJohnson, November 3, 1999
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    • KJohnson
    • November 3, 1999

13. What requires same mort table for females and males for act equiv?

    By Gary, December 9, 2000
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    • 1.3k views
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    • Gary
    • December 9, 2000

14. Suspension of benefits notice

    By Guest Rae, April 3, 2003
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    • Guest
    • April 3, 2003

15. Unfunded accrued liability

    By FAPInJax, September 15, 2003
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    • 1.4k views
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    • FAPInJax
    • September 15, 2003

16. Escrow Arrangement -- Restriction of Lump Sum to HCEs

    By Andy the Actuary, February 9, 2014
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    • 1k views
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    • Andy the Actuary
    • February 9, 2014

17. 404 prior pan year deductions

    By Draper55, March 28, 2014
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    • 877 views
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    • Draper55
    • March 28, 2014

18. 401(h) designers & administrators?

    By tbzohar, July 27, 2019   

    • 401(h)
    • defined beneift
    • (and 4 more)

      Tagged with:

      • 401(h)
      • defined beneift
      • administration
      • testing
      • health
      • third party administrator
    • 0 replies
    • 588 views
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    • tbzohar
    • July 27, 2019

19. PBGC premiums for 2024 with a lookback

    By truphao, October 12, 2023
    • 0 replies
    • 514 views
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    • truphao
    • October 12, 2023

20. FASB 87 Average future lifetime

    By FAPInJax, January 23, 2001
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    • 2.2k views
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    • FAPInJax
    • January 23, 2001

21. Benefit Statements

    By dmb, January 4, 2007
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    • 989 views
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    • dmb
    • January 4, 2007

22. 401(a)(26) if frozen for HCEs

    By John Feldt ERPA CPC QPA, August 19, 2016   

    • minimum participation
    • 401(a)(26)
    • (and 1 more)

      Tagged with:

      • minimum participation
      • 401(a)(26)
      • meaningful benefit
    • 0 replies
    • 1.5k views
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    • John Feldt ERPA CPC QPA
    • August 19, 2016

23. For DB plans determining the highest 3-year average compensation after

    By John A, November 9, 1999
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    • 1.3k views
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    • John A
    • November 9, 1999

24. When testing a DB under 401(a)(4) on a benefits basis and the measurem

    By AndyH, October 26, 2000
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    • 1.4k views
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    • AndyH
    • October 26, 2000

25. Adding 401(h) Medical Expense Feature to DB Plan

    By JAY21, November 8, 2007
    • 0 replies
    • 1k views
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    • JAY21
    • November 8, 2007

26. Annual Funding Notice - Initial Plan Year

    By AdKu, December 15, 2016   

    • Annual Funding Notice - Initi
    • 0 replies
    • 629 views
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    • AdKu
    • December 15, 2016

27. Survivor Annuity Distribution Options

    By Guest wwest, November 12, 1999
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    • 1.3k views
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    • Guest
    • November 12, 1999

28. Do 401(h) participants count for DB 5500 purposes?

    By Guest kjk, November 30, 2004
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    • 1.2k views
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    • Guest
    • November 30, 2004

29. Aggregating Plans With Different Retirement Ages

    By Guest merlin, July 20, 2005
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    • 1.2k views
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    • Guest
    • July 20, 2005

30. Spreadsheets

    By thepensionmaven, August 31, 2014
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    • 964 views
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    • thepensionmaven
    • August 31, 2014

31. Form 5300 question - definition of term "benefits"

    By Guest clgenn, May 17, 2002
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    • 1.3k views
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    • Guest
    • May 17, 2002

32. Variable Annuity Plan

    By AndyH, February 26, 2007
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    • AndyH
    • February 26, 2007

33. Timing of DB plan contributions: annual or quarterly?

    By Guest siredwardcoke, December 26, 2003
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    • 1.3k views
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    • Guest
    • December 26, 2003

34. Quarterly Contributions in 2008

    By Guest Teddie, May 11, 2007
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    • 928 views
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    • Guest
    • May 11, 2007

35. 401(a)(26)

    By Guest nedie, September 13, 2007
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    • 1.6k views
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    • Guest
    • September 13, 2007

36. Transfer of Plan Sponsor Prior to Stock Sale of Current Sponsor

    By WestCoast, August 30, 2012
    • 0 replies
    • 969 views
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    • WestCoast
    • August 30, 2012

37. Funding cushion and expected increases in comp with 415

    By C. B. Zeller, November 12, 2020
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    • 871 views
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    • C. B. Zeller
    • November 12, 2020

38. Pension Consulting Firm for Sale (or merger)

    By drakecohen, December 15, 2021
    • 0 replies
    • 613 views
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    • drakecohen
    • December 15, 2021

39. Funding Method Change

    By Guest Don N, November 19, 1999
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    • 1.4k views
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    • Guest
    • November 19, 1999

40. Filing without a Signed SB

    By Nate X, October 15, 2021
    • 0 replies
    • 349 views
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    • Nate X
    • October 15, 2021

41. underfunded plans

    By fidu, December 20, 2002
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    • 1.2k views
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    • fidu
    • December 20, 2002

42. EE Provided Accrued

    By Guest DRN, April 24, 2003
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    • Guest
    • April 24, 2003

43. Cash Balance Terminations

    By Guest PGH.ERISA, June 16, 2008
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    • Guest
    • June 16, 2008

44. QPSA charge

    By alexa, January 12, 2005
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    • 2.3k views
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    • alexa
    • January 12, 2005

45. McKay Hochman Document

    By Effen, October 14, 2010
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    • 1.5k views
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    • Effen
    • October 14, 2010

46. Carryover of non deductible after year of term

    By Guest Dumb & Dumber, July 22, 2012
    • 0 replies
    • 825 views
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    • Guest
    • July 22, 2012

47. Frozen DB plan and SPD/SMM requirements

    By alexa, June 20, 2021
    • 0 replies
    • 425 views
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    • alexa
    • June 20, 2021

48. 412i plans

    By Guest NPaleveda, October 8, 2001
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    • 1.5k views
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    • Guest
    • October 8, 2001

49. Participant Disclosure under ERISA

    By Gary, November 23, 1999
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    • 1.6k views
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    • Gary
    • November 23, 1999

50. Coverage (410(b)) Testing

    By LIBOR, January 13, 2003
    • 0 replies
    • 1.3k views
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    • LIBOR
    • January 13, 2003