Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. 401(l) Offset

   By Guest Crankarm, June 8, 2010
   • 0 replies
   • 813 views
   • 
   • Guest
   • June 8, 2010

2. Segment Rates For EOY Valuations

   By Guest merlin, January 9, 2009
   • 0 replies
   • 813 views
   • 
   • Guest
   • January 9, 2009

3. 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
   • 812 views
   • 
   • Catch22PGM
   • April 28, 2021

4. so confused about segment rates

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

5. Contribution Deduction for Participating Employer

   By Dougsbpc, December 13, 2010
   • 0 replies
   • 811 views
   • 
   • Dougsbpc
   • December 13, 2010

6. 415 limit v accd benefit

   By Gary, May 31, 2011
   • 0 replies
   • 811 views
   • 
   • Gary
   • May 31, 2011

7. Multiple Employer Plans

   By Guest Patrick Foley, October 24, 2012
   • 0 replies
   • 811 views
   • 
   • Guest
   • October 24, 2012

8. Mortality Table for Funding

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

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

   By Guest merlin, September 11, 2007
   • 0 replies
   • 810 views
   • 
   • Guest
   • September 11, 2007

10. Gateway Cash Balance Average EAR use for non participants in CB Plan

    By CharlesLeggette, April 23, 2017   

    • gateway
    • 2 replies
    • 810 views
    • 
    • CuseFan
    • April 24, 2017

11. Plan termination 2007/2008 payout

    By nancy, March 6, 2008
    • 1 reply
    • 809 views
    • 
    • Andy the Actuary
    • March 7, 2008

12. How much information must be given

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

13. Current Year Compensation

    By Pension RC, October 22, 2014
    • 2 replies
    • 808 views
    • 
    • Mike Preston
    • October 23, 2014

14. Withholding for Local Taxation (market practice)

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

15. § 415(b) Freezing Plans; How/If Does a Plan Freeze Affect the Reckoning of Years of Participation and/or Years of Service, and the High Three Year Streak for § 415(b) Deliberations

    By Kent Allard, December 19, 2023   

    • defined benefit plan
    • years of participation
    • (and 2 more)

      Tagged with:

      • defined benefit plan
      • years of participation
      • years of service
      • high three year
    • 4 replies
    • 807 views
    • 
    • david rigby
    • December 27, 2023

16. Plan was never set up

    By Jakyasar, February 15, 2023
    • 4 replies
    • 807 views
    • 
    • Josette
    • February 17, 2023

17. PBCG audit?

    By Guest jjren, August 28, 2008
    • 1 reply
    • 807 views
    • 
    • Effen
    • August 29, 2008

18. 411 accrual limits to 415(b) max benefits

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

19. Mortality Table for Terminating Cash Balance Plan

    By KimberlyC, October 28, 2015
    • 0 replies
    • 806 views
    • 
    • KimberlyC
    • October 28, 2015

20. Controlled Group Testing when Participant / Owner is not eligible?

    By Dougsbpc, December 28, 2022
    • 4 replies
    • 805 views
    • 
    • FPGuy
    • December 29, 2022

21. Required contribution that is not deductible

    By Earl, August 31, 2009
    • 2 replies
    • 805 views
    • 
    • david rigby
    • August 31, 2009

22. Is there a minimum service requirement to accrue a benefit

    By Belgarath, September 17, 2015
    • 2 replies
    • 804 views
    • 
    • Belgarath
    • September 18, 2015

23. 5500ez

    By Gary, March 24, 2011
    • 0 replies
    • 804 views
    • 
    • Gary
    • March 24, 2011

24. Fully accrued benefits - 401a26 related

    By Jakyasar, August 5, 2021
    • 3 replies
    • 804 views
    • 
    • Jakyasar
    • August 6, 2021

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

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

26. Looking for survey with average benefit provided in DB plans

    By Guest Judy S, June 22, 2004
    • 0 replies
    • 803 views
    • 
    • Guest
    • June 22, 2004

27. Fiscal Plan Year

    By MGOAdmin, September 22, 2015
    • 0 replies
    • 803 views
    • 
    • MGOAdmin
    • September 22, 2015

28. PBGC NOIT required for offset participant?

    By jane murray, October 30, 2017
    • 2 replies
    • 803 views
    • 
    • mstick
    • November 2, 2017

29. CB First Year Funding Question

    By Lou S., April 8, 2016
    • 3 replies
    • 803 views
    • 
    • Lou S.
    • April 11, 2016

30. FASB Discount rate

    By SSRRS, January 7, 2020
    • 2 replies
    • 802 views
    • 
    • SSRRS
    • January 7, 2020

31. Service Requirement for Accrual

    By ERISAAPPLE, May 30, 2018
    • 5 replies
    • 802 views
    • 
    • figure 8
    • May 30, 2018

32. Modifying Credit Balance Usuage Election

    By Andy the Actuary, February 25, 2011
    • 1 reply
    • 802 views
    • 
    • Guest
    • February 25, 2011

33. Required THM for Plan when CB Plan is Frozen

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

34. Terminating a DB Plan to open a CB Plan

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

35. 436 vs 401(a)(9) and nonspouse beneficiaries

    By Guest DFW EBEC, February 19, 2010
    • 0 replies
    • 801 views
    • 
    • Guest
    • February 19, 2010

36. Age Methodology

    By Pension RC, November 30, 2016
    • 2 replies
    • 800 views
    • 
    • Mike Preston
    • November 30, 2016

37. content needed for a cont. ed. book

    By Guest lawallach, March 21, 2009
    • 0 replies
    • 800 views
    • 
    • Guest
    • March 21, 2009

38. Retroactive adoption of pension plan for 2023

    By cathyw, August 26, 2024
    • 3 replies
    • 799 views
    • 
    • cathyw
    • August 28, 2024

39. PPA Cash Balance Plans: Notice 2007-6

    By ERISA25, November 10, 2009
    • 0 replies
    • 799 views
    • 
    • ERISA25
    • November 10, 2009

40. Can a foreign corporation replace domestic subsidiary as plan sponsor following cessation of domestic subsidiary's operations?

    By Guest JGodsoe, April 9, 2004
    • 0 replies
    • 798 views
    • 
    • Guest
    • April 9, 2004

41. Terminating - unresponsive participants

    By Lou81, September 5, 2024
    • 2 replies
    • 798 views
    • 
    • Lou81
    • September 5, 2024

42. Shared Employee

    By Guest Orlando4k, November 2, 2011
    • 0 replies
    • 798 views
    • 
    • Guest
    • November 2, 2011

43. Frozen Defined Benefit( Aggregated): de minimus accrual

    By rodin011, February 20, 2016   

    • frozen defined benefit
    • DB/DC minimum accrual
    • 4 replies
    • 797 views
    • 
    • rodin011
    • February 20, 2016

44. Tax Return has been filed but contribution has not been fully made

    By truphao, April 6, 2023
    • 5 replies
    • 796 views
    • 
    • truphao
    • April 13, 2023

45. Timing of Participant Notice

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

46. Filing for a 2007 & 2008 DB plan funding waiver

    By Guest GaryGaryGary, March 5, 2008
    • 0 replies
    • 796 views
    • 
    • Guest
    • March 5, 2008

47. Purchase of Life Insurance Policy

    By bzorc, April 7, 2009
    • 0 replies
    • 796 views
    • 
    • bzorc
    • April 7, 2009

48. Is interest because of delayed payment also subject to 415 Limit?

    By HRyan, September 29, 2015
    • 0 replies
    • 795 views
    • 
    • HRyan
    • September 29, 2015

49. Delayed Cash-Balance Regs

    By JAY21, October 19, 2011
    • 0 replies
    • 795 views
    • 
    • JAY21
    • October 19, 2011

50. Single Life DB Plan and Estate Planning

    By DanyelN, May 15, 2024
    • 4 replies
    • 795 views
    • 
    • DanyelN
    • May 20, 2024