Defined Benefit Plans, Including Cash Balance

7,172 topics in this forum

1. Reversion timing issue

   By Earl, February 17, 2017
   • 5 replies
   • 874 views
   • 
   • Earl
   • February 17, 2017

2. DB Term - 1 Man Timing

   By Lou S., November 18, 2020
   • 1 reply
   • 873 views
   • 
   • CuseFan
   • November 18, 2020

3. Is 401(a)(9) late retirement actuarial increase required to start at 4/1 after 70 1/2 for vested participant who hasn't attained NRA by then?

   By bito'money, January 14, 2021
   • 3 replies
   • 873 views
   • 
   • bito'money
   • January 15, 2021

4. Govermental DB Plans

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

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

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

6. Interest Rate for EBAR Calculation

   By Stash026, October 23, 2019
   • 2 replies
   • 873 views
   • 
   • Cloudy
   • October 25, 2019

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

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

8. Participant Notice When Benefits Restricted

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

9. Change in corporate tax year

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

10. Cash Balance Conversion Correction

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

11. IRS rates for funding and 417

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

12. Defaulted plan loan

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

13. Question 11 on 5500-SF

    By Pension RC, May 14, 2015
    • 1 reply
    • 871 views
    • 
    • Lou S.
    • May 14, 2015

14. Nondiscrimination testing and early retirement

    By FAPInJax, July 1, 2008
    • 0 replies
    • 869 views
    • 
    • FAPInJax
    • July 1, 2008

15. Need help finding correct FASB statement

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

16. CARES Act Delayed Contributions - Credit Balance Elections, Schedule SB, and PBGC filing

    By Rick, July 10, 2020
    • 2 replies
    • 868 views
    • 
    • C. B. Zeller
    • July 10, 2020

17. Excess cash balance plan contribution

    By pensionreview, April 4, 2018
    • 2 replies
    • 868 views
    • 
    • CuseFan
    • April 4, 2018

18. Fully Insured Plan terminates

    By SoCalActuary, January 12, 2011
    • 1 reply
    • 867 views
    • 
    • SoCalActuary
    • January 19, 2011

19. PBGC & Old Retirees

    By SoCalActuary, January 24, 2008
    • 1 reply
    • 867 views
    • 
    • JanetM
    • January 24, 2008

20. Small Plan Interest Rate Alternative

    By Andy the Actuary, March 29, 2008
    • 0 replies
    • 867 views
    • 
    • Andy the Actuary
    • March 29, 2008

21. 2009 AFTAP regs for plans with EOY valuations?

    By carrots, August 24, 2009
    • 1 reply
    • 867 views
    • 
    • Blinky the 3-eyed Fish
    • August 26, 2009

22. Merger Vesting Calculations

    By Guest lawfive, June 17, 2011
    • 1 reply
    • 867 views
    • 
    • Andy the Actuary
    • June 17, 2011

23. Unit Credit & EOY Val

    By Penman2006, February 3, 2008
    • 2 replies
    • 866 views
    • 
    • Penman2006
    • February 4, 2008

24. Defined Benefit/Defined Contribution Combo?

    By Pammie57, January 16, 2019
    • 8 replies
    • 866 views
    • 
    • jpod
    • January 17, 2019

25. Stopping accruals if the employee elects to start benefits at normal retirement age while employed

    By Everett Moreland, October 13, 2009
    • 1 reply
    • 865 views
    • 
    • david rigby
    • October 13, 2009

26. Withholding for Local Taxation (market practice)

    By ERISA25, March 4, 2024
    • 4 replies
    • 864 views
    • 
    • Paul I
    • March 5, 2024

27. Encouraging Distribution

    By BFlash, December 3, 2016
    • 2 replies
    • 863 views
    • 
    • BFlash
    • December 5, 2016

28. Term DB Start CB

    By Cloudy, June 3, 2016
    • 2 replies
    • 863 views
    • 
    • Effen
    • June 5, 2016

29. 2007 Funding Deficiency-2008 Funding

    By JAY21, November 7, 2008
    • 0 replies
    • 862 views
    • 
    • JAY21
    • November 7, 2008

30. H&W - separate businesses - one plan?

    By truphao, February 8, 2024
    • 8 replies
    • 862 views
    • 
    • truphao
    • February 8, 2024

31. insurance in a defined benefit plan

    By thepensionmaven, February 15, 2008
    • 1 reply
    • 862 views
    • 
    • Belgarath
    • February 15, 2008

32. How much information must be given

    By SSRRS, November 1, 2019
    • 4 replies
    • 861 views
    • 
    • SSRRS
    • November 12, 2019

33. use of s corp to solve earned income limitation

    By Draper55, December 9, 2010
    • 0 replies
    • 861 views
    • 
    • Draper55
    • December 9, 2010

34. Can Traditional DB Plans be Merged?

    By Dougsbpc, April 19, 2014
    • 2 replies
    • 861 views
    • 
    • david rigby
    • April 20, 2014

35. Interest on quarterly contributions

    By Guest Dan Moore, May 15, 2008
    • 0 replies
    • 860 views
    • 
    • Guest
    • May 15, 2008

36. PPA

    By IRA, March 30, 2011
    • 1 reply
    • 859 views
    • 
    • FAPInJax
    • March 31, 2011

37. Additional Funding Relief

    By dmb, March 26, 2009
    • 1 reply
    • 858 views
    • 
    • Effen
    • March 26, 2009

38. Additional distribution to RMD and no in-service allowed under DB plan

    By Jakyasar, February 19, 2024
    • 2 replies
    • 858 views
    • 
    • Jakyasar
    • February 19, 2024

39. Yileld curve

    By Effen, October 8, 2009
    • 0 replies
    • 858 views
    • 
    • Effen
    • October 8, 2009

40. March 31, 2009 EP News application

    By Guest Xerxes, April 29, 2009
    • 0 replies
    • 858 views
    • 
    • Guest
    • April 29, 2009

41. Schedule SB - wet signature or docusign

    By Jakyasar, June 29, 2022
    • 2 replies
    • 857 views
    • 
    • truphao
    • June 30, 2022

42. 411 accrual limits to 415(b) max benefits

    By DanEA, May 14, 2024
    • 3 replies
    • 857 views
    • 
    • John Feldt ERPA CPC QPA
    • May 24, 2024

43. Cash Balance - 411d6 related

    By Jakyasar, December 26, 2022
    • 4 replies
    • 857 views
    • 
    • Jakyasar
    • December 27, 2022

44. Cash Balance Off-set Plan Participant Count

    By vrradjew, August 8, 2016   

    • PBGC
    • Cash Balance
    • (and 5 more)

      Tagged with:

      • PBGC
      • Cash Balance
      • Off-set
      • offset
      • participant count
      • flat-rate
      • premium
    • 1 reply
    • 857 views
    • 
    • Calavera
    • August 8, 2016

45. Required THM for Plan when CB Plan is Frozen

    By JustMe, April 6, 2020
    • 3 replies
    • 856 views
    • 
    • AndyH
    • April 8, 2020

46. Death Benefit of Main HCE

    By abanky, September 23, 2009
    • 1 reply
    • 856 views
    • 
    • Andy the Actuary
    • September 23, 2009

47. Accrued To Date Testing

    By Cloudy, July 6, 2016
    • 2 replies
    • 855 views
    • 
    • Cloudy
    • July 6, 2016

48. Terminating Plan maximum contribution

    By Guest RBlaine, March 25, 2009
    • 0 replies
    • 854 views
    • 
    • Guest
    • March 25, 2009

49. cash balance plan amendments

    By Gary, June 29, 2011
    • 1 reply
    • 854 views
    • 
    • SoCalActuary
    • June 30, 2011

50. 4062(e) Question

    By ERISA25, August 7, 2012
    • 0 replies
    • 854 views
    • 
    • ERISA25
    • August 7, 2012