Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. New RPA Benefit Restriction Break

   By Dougsbpc, September 5, 2010
   • 0 replies
   • 879 views
   • 
   • Dougsbpc
   • September 5, 2010

2. FASB recognition of future plan amendments(specifically EGTRRA)

   By Guest guppy, December 2, 2003
   • 1 reply
   • 879 views
   • 
   • david rigby
   • December 2, 2003

3. PBGC re Speech Therapist

   By Cynchbeast, October 12, 2017
   • 2 replies
   • 878 views
   • 
   • CuseFan
   • October 12, 2017

4. Calculating Restricted Amount

   By Andy the Actuary, March 5, 2009
   • 1 reply
   • 878 views
   • 
   • tymesup
   • March 26, 2009

5. 401(a)(26)

   By abanky, December 15, 2010
   • 2 replies
   • 878 views
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   • abanky
   • December 15, 2010

6. Death of Plan Sponsor & Minimum Funding

   By §#$%!, January 29, 2016
   • 2 replies
   • 878 views
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   • david rigby
   • January 30, 2016

7. Elimination of payment options

   By John Feldt ERPA CPC QPA, August 2, 2010
   • 1 reply
   • 878 views
   • 
   • Andy the Actuary
   • August 2, 2010

8. Mortality Table for Funding

   By DavidO, September 21, 2023
   • 6 replies
   • 878 views
   • 
   • DavidO
   • September 22, 2023

9. Deemed Elections on COB and its use on MRC

   By Guest jmrodrig, March 9, 2010
   • 0 replies
   • 877 views
   • 
   • Guest
   • March 9, 2010

10. Year of plan termination

    By Penman2006, February 21, 2009
    • 0 replies
    • 877 views
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    • Penman2006
    • February 21, 2009

11. Funding Required for years with no AFTAP?

    By Dougsbpc, September 27, 2025
    • 0 replies
    • 877 views
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    • Dougsbpc
    • September 27, 2025

12. Reversing credit balance elections under IRC 430

    By dmb, September 17, 2014
    • 0 replies
    • 876 views
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    • dmb
    • September 17, 2014

13. Interest Rate for 2005

    By Guest Bob_DB, December 20, 2004
    • 1 reply
    • 875 views
    • 
    • david rigby
    • December 20, 2004

14. Interest Credits After NRD

    By ERISAAPPLE, April 2, 2018
    • 3 replies
    • 875 views
    • 
    • CuseFan
    • April 3, 2018

15. Most valuable accruals

    By FAPInJax, March 6, 2009
    • 0 replies
    • 874 views
    • 
    • FAPInJax
    • March 6, 2009

16. 402(f) Notice

    By Andy the Actuary, April 27, 2009
    • 0 replies
    • 874 views
    • 
    • Andy the Actuary
    • April 27, 2009

17. GASB 27 - short fiscal year

    By Guest KennyH, January 29, 2009
    • 1 reply
    • 874 views
    • 
    • david rigby
    • January 29, 2009

18. 412(i) plan - reduce formula

    By jkdoll2, June 8, 2009
    • 1 reply
    • 874 views
    • 
    • SoCalActuary
    • June 8, 2009

19. Deductions for Self-Employed

    By Catch22PGM, April 28, 2021   

    • cash balance
    • self employed
    • (and 1 more)

      Tagged with:

      • cash balance
      • self employed
      • deduction
    • 2 replies
    • 873 views
    • 
    • Catch22PGM
    • April 28, 2021

20. Annual Funding Notice

    By Andy the Actuary, March 8, 2009
    • 0 replies
    • 873 views
    • 
    • Andy the Actuary
    • March 8, 2009

21. ProVal Rate Hike

    By Rball4, October 29, 2023
    • 2 replies
    • 873 views
    • 
    • AndyH
    • October 31, 2023

22. Combined Deduction Limit in Year PBGC Coverage Ceases

    By SFlannery-Nova, November 2, 2021
    • 7 replies
    • 873 views
    • 
    • SFlannery-Nova
    • November 16, 2021

23. Deduct 2 years' contributions in 1 tax year?

    By Flyboyjohn, February 16, 2019
    • 5 replies
    • 872 views
    • 
    • Mike Preston
    • February 25, 2019

24. Max Insurance - Death Benefit Language

    By JAY21, August 20, 2014
    • 0 replies
    • 872 views
    • 
    • JAY21
    • August 20, 2014

25. Yet Another QOSA Question

    By Guest bobolink, October 3, 2008
    • 0 replies
    • 871 views
    • 
    • Guest
    • October 3, 2008

26. Excluded Employees and Defined Benfeit plan

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

27. S-Corp Stock

    By Guest bankergirl, February 14, 2012
    • 2 replies
    • 871 views
    • 
    • ESOP Guy
    • February 14, 2012

28. Plan Amendment

    By Dougsbpc, May 10, 2013
    • 0 replies
    • 871 views
    • 
    • Dougsbpc
    • May 10, 2013

29. Terminating a DB Plan to open a CB Plan

    By metsfan026, October 26, 2023
    • 4 replies
    • 871 views
    • 
    • Jakyasar
    • October 26, 2023

30. Post Tax and Pretax Contributions Combined

    By Guest Lawrence_Groves, January 23, 2004
    • 0 replies
    • 871 views
    • 
    • Guest
    • January 23, 2004

31. CB Retro Payment of 17 years

    By JD54, February 5, 2021
    • 9 replies
    • 871 views
    • 
    • Effen
    • February 6, 2021

32. so confused about segment rates

    By truphao, February 14, 2024
    • 4 replies
    • 870 views
    • 
    • Jeff Hartmann
    • February 15, 2024

33. Affiliated Service Group

    By Guest stanlipton, April 12, 2013
    • 0 replies
    • 870 views
    • 
    • Guest
    • April 12, 2013

34. 415 lump sum and colas on comp limit

    By Draper55, October 24, 2013
    • 1 reply
    • 869 views
    • 
    • Andy the Actuary
    • October 25, 2013

35. 401(a)(26) question

    By Draper55, December 9, 2014
    • 1 reply
    • 869 views
    • 
    • Mike Preston
    • December 12, 2014

36. Deduction for Waiver of Premium Contributions-Rev. Rul. 2004-20

    By Guest Ernie Guerriero, March 12, 2004
    • 0 replies
    • 869 views
    • 
    • Guest
    • March 12, 2004

37. Participant Notice When Benefits Restricted

    By Andy the Actuary, February 29, 2008
    • 0 replies
    • 869 views
    • 
    • Andy the Actuary
    • February 29, 2008

38. Affiliated Service Group Deductions

    By Guest skc, October 20, 2010
    • 0 replies
    • 869 views
    • 
    • Guest
    • October 20, 2010

39. Govermental DB Plans

    By Fisher, October 30, 2012
    • 3 replies
    • 869 views
    • 
    • Effen
    • October 30, 2012

40. Change in corporate tax year

    By Guest jmincin, July 6, 2005
    • 0 replies
    • 869 views
    • 
    • Guest
    • July 6, 2005

41. Received email from the pbgc

    By SSRRS, November 13, 2025
    • 6 replies
    • 869 views
    • 
    • david rigby
    • November 14, 2025

42. 401(a)(26) failsafe removed in PPA pre-approved document

    By Dalai Pookah, March 22, 2022
    • 3 replies
    • 869 views
    • 
    • Dalai Pookah
    • March 24, 2022

43. Should every 69.5 year old 5% owner take an in-service distribution???

    By dan.jock, June 20, 2017
    • 8 replies
    • 869 views
    • 
    • Calavera
    • June 21, 2017

44. Funding and Deductibility

    By AdKu, October 29, 2015   

    • Funding & Deductibility
    • 2 replies
    • 869 views
    • 
    • My 2 cents
    • October 29, 2015

45. IRS rates for funding and 417

    By david rigby, October 6, 2009
    • 1 reply
    • 868 views
    • 
    • dmb
    • October 6, 2009

46. Defaulted plan loan

    By Gary, June 23, 2010
    • 0 replies
    • 868 views
    • 
    • Gary
    • June 23, 2010

47. Cash Balance Conversion Correction

    By Guest DORIGHT, February 20, 2008
    • 0 replies
    • 867 views
    • 
    • Guest
    • February 20, 2008

48. Need help finding correct FASB statement

    By Guest Pennysaver, January 5, 2011
    • 2 replies
    • 866 views
    • 
    • Guest
    • January 5, 2011

49. Huge increase in plan contribution due to investment losses during pandemic

    By rblum50, March 29, 2023
    • 10 replies
    • 866 views
    • 
    • gc@chimentowebb.com
    • March 31, 2023

50. If $0 Income, Is A Contribution Owed To Cash Balance Plan?

    By metsfan026, January 6, 2023
    • 1 reply
    • 866 views
    • 
    • C. B. Zeller
    • January 6, 2023