Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Schedule SB - wet signature or docusign

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

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

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

3. FSCOB - Any benefit to maintaining?

   By Guest jmrodrig, September 3, 2009
   • 1 reply
   • 795 views
   • 
   • david rigby
   • September 3, 2009

4. Definition of Compensation for CB Plan

   By metsfan026, December 4, 2024
   • 2 replies
   • 795 views
   • 
   • Calavera
   • December 4, 2024

5. Embed excess benefit plan formula/language in DB plan doc.?

   By benefitsguru, December 12, 2014
   • 2 replies
   • 794 views
   • 
   • jpod
   • December 12, 2014

6. PBGC Annual Premium Payment Letters - peeve

   By mwyatt, June 20, 2018
   • 3 replies
   • 794 views
   • 
   • figure 8
   • July 16, 2018

7. -415 Issue--FT

   By VeryOldMan, February 16, 2020   

   • 415
   • frozen plans
   • (and 1 more)

     Tagged with:

     • 415
     • frozen plans
     • ft
   • 1 reply
   • 793 views
   • 
   • david rigby
   • February 17, 2020

8. 412-d-2 election

   By Jakyasar, February 15, 2021
   • 2 replies
   • 791 views
   • 
   • Jakyasar
   • February 16, 2021

9. 133% Accrual Rule

   By VeryOldMan, August 17, 2019   

   • retroactive amendment
   • 2 replies
   • 791 views
   • 
   • david rigby
   • August 20, 2019

10. Terminated Plan and RMD

    By Dougsbpc, May 1, 2015
    • 1 reply
    • 791 views
    • 
    • Andy the Actuary
    • May 1, 2015

11. RMD for one participant plan

    By Dougsbpc, January 1, 2018
    • 4 replies
    • 790 views
    • 
    • CuseFan
    • January 2, 2018

12. 412e Question

    By Purplemandinga, March 12, 2021
    • 3 replies
    • 790 views
    • 
    • ErnieG
    • March 15, 2021

13. Use of 2008 EZ until 2009 forms released

    By Guest jmrodrig, April 19, 2010
    • 0 replies
    • 790 views
    • 
    • Guest
    • April 19, 2010

14. 401(a)(26) and Frozen Cash Balance Plan

    By Lou S., February 14, 2022
    • 1 reply
    • 789 views
    • 
    • Effen
    • February 15, 2022

15. Cash Balance Offset arrangments

    By Guest RMcCord, October 21, 2010
    • 1 reply
    • 788 views
    • 
    • SoCalActuary
    • October 21, 2010

16. unpaid minimum excise tax second year

    By Draper55, December 8, 2020
    • 1 reply
    • 788 views
    • 
    • Lou S.
    • December 8, 2020

17. Minimum Funding Deadline - Florence

    By John Feldt ERPA CPC QPA, October 5, 2018
    • 2 replies
    • 788 views
    • 
    • MargeM
    • October 10, 2018

18. Reporting for Lost Participant Money Sent to PBGC

    By justanotheradmin, January 17, 2020   

    • pbgc
    • distribution
    • (and 1 more)

      Tagged with:

      • pbgc
      • distribution
      • 1099r
    • 3 replies
    • 787 views
    • 
    • justanotheradmin
    • January 17, 2020

19. PLLC and testing

    By retbenser, February 27, 2011
    • 0 replies
    • 786 views
    • 
    • retbenser
    • February 27, 2011

20. new plan for old service

    By Effen, December 22, 2010
    • 1 reply
    • 785 views
    • 
    • Andy the Actuary
    • December 22, 2010

21. Corporate DB plan funding

    By Guest joe9pension, December 13, 2010
    • 1 reply
    • 784 views
    • 
    • david rigby
    • December 13, 2010

22. Ovefunded Plan and no participants

    By SSRRS, October 20, 2021
    • 6 replies
    • 784 views
    • 
    • SSRRS
    • October 22, 2021

23. presumptive burn

    By jane murray, October 27, 2016
    • 1 reply
    • 783 views
    • 
    • Mike Preston
    • November 13, 2016

24. Offering Subsidized Early Retirement for a Limited-time

    By JRG, April 20, 2017
    • 3 replies
    • 783 views
    • 
    • david rigby
    • April 21, 2017

25. DB Plan Investments

    By Guest YATPA, September 13, 2009
    • 1 reply
    • 782 views
    • 
    • SoCalActuary
    • September 13, 2009

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

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

27. Plan Amendment and Vesting

    By Guest jfreeborn, November 30, 2010
    • 1 reply
    • 781 views
    • 
    • Andy the Actuary
    • November 30, 2010

28. 4980F Excise Tax Waiver

    By HollyB, August 21, 2018
    • 5 replies
    • 781 views
    • 
    • Effen
    • August 29, 2018

29. Documentation laws & pension plan participation

    By WhiteCollarWorker, August 5, 2024
    • 3 replies
    • 780 views
    • 
    • R Griffith
    • August 7, 2024

30. affiliated service group/ controlled group

    By mefrancis1729, October 4, 2016
    • 1 reply
    • 779 views
    • 
    • Mr Bagwell
    • October 5, 2016

31. Compensation Improvement Assumtpion

    By Andy the Actuary, January 21, 2008
    • 0 replies
    • 778 views
    • 
    • Andy the Actuary
    • January 21, 2008

32. RMD Question

    By Dougsbpc, October 24, 2024
    • 1 reply
    • 778 views
    • 
    • CuseFan
    • October 25, 2024

33. Contribution Count for future year

    By SKC, September 15, 2020
    • 2 replies
    • 776 views
    • 
    • david rigby
    • September 15, 2020

34. Basic 417(e) lump sum question

    By AndyH, July 17, 2018
    • 1 reply
    • 776 views
    • 
    • Mike Preston
    • July 17, 2018

35. Life Insurance Limit in DB Plan

    By Dougsbpc, September 20, 2024
    • 3 replies
    • 776 views
    • 
    • ErnieG
    • September 21, 2024

36. ASOP 51

    By dmb, May 2, 2019
    • 2 replies
    • 776 views
    • 
    • david rigby
    • May 3, 2019

37. Aggregation of Different Plan Years due to plan termination

    By JustMe, June 23, 2020
    • 3 replies
    • 775 views
    • 
    • Mike Preston
    • June 24, 2020

38. 8.5 months after a mid month date..plan termination

    By Draper55, October 23, 2023
    • 1 reply
    • 774 views
    • 
    • CuseFan
    • October 24, 2023

39. Deduction of post termination funding

    By Young Curmudgeon, July 22, 2021
    • 3 replies
    • 774 views
    • 
    • Young Curmudgeon
    • July 26, 2021

40. American Academy of Actuaries and PBGC exchange letters

    By My 2 cents, January 30, 2015   

    • Deferred retirement increases
    • 1 reply
    • 772 views
    • 
    • AndyH
    • January 30, 2015

41. new plan, coverage and non discrimination

    By Gary, February 10, 2012
    • 0 replies
    • 772 views
    • 
    • Gary
    • February 10, 2012

42. retirement from an employer versus controlled group

    By Draper55, December 14, 2017
    • 1 reply
    • 772 views
    • 
    • ETA Consulting LLC
    • December 15, 2017

43. elimination of the 5 year remedial cycle

    By LM, September 18, 2018
    • 4 replies
    • 772 views
    • 
    • Ilene Ferenczy
    • September 21, 2018

44. Defined benefit or 401k Profit share for self employed ?

    By Startupmaster, May 8, 2020
    • 5 replies
    • 772 views
    • 
    • FPGuy
    • May 13, 2020

45. Unfreeze 412(e)(3) plan

    By slburnett, October 28, 2015
    • 0 replies
    • 772 views
    • 
    • slburnett
    • October 28, 2015

46. COLA with J&S

    By SSRRS, December 26, 2019
    • 3 replies
    • 772 views
    • 
    • SSRRS
    • December 31, 2019

47. 401a4 testing - accrued-to-date - combo plan

    By Jakyasar, April 13, 2021
    • 3 replies
    • 771 views
    • 
    • Effen
    • April 20, 2021

48. "Guaranteed payments" for spouse?

    By Cloudy, August 24, 2017
    • 2 replies
    • 771 views
    • 
    • Cloudy
    • August 24, 2017

49. When can a sole member/participant have a DB plan?

    By Lori H, April 19, 2017
    • 4 replies
    • 770 views
    • 
    • Calavera
    • April 20, 2017

50. plan benefits for distribution upone termination

    By Gary, July 1, 2011
    • 0 replies
    • 769 views
    • 
    • Gary
    • July 1, 2011