Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Missing Participant under a DB plan termination is now no longer missi

   By david rigby, June 28, 2000
   • 0 replies
   • 1.4k views
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   • david rigby
   • June 28, 2000

2. Impact of COLA on lump sum

   By Gary, June 27, 2000
   • 2 replies
   • 1.8k views
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   • david rigby
   • June 27, 2000

3. Current Liability Interest Rates

   By Guest david traverso, June 13, 2000
   • 1 reply
   • 1.6k views
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   • Guest
   • June 26, 2000

4. Reversion of excess pension assets and Medicaid/Medicare

   By Guest Lonnie Tomlin, June 19, 2000
   • 2 replies
   • 1.6k views
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   • IRC401
   • June 20, 2000

5. 10% penalty on overpayments made to 5% owners

   By Richard Anderson, June 19, 2000
   • 0 replies
   • 1.4k views
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   • Richard Anderson
   • June 19, 2000

6. Lump Sum Distribution

   By Guest W J Parks, June 14, 2000
   • 4 replies
   • 2.2k views
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   • AndyH
   • June 16, 2000

7. Refund of employee contributions in DB plan

   By Guest Mike Spickard, May 9, 2000
   • 2 replies
   • 2.4k views
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   • Guest
   • June 15, 2000

8. Definition of Accd Ben in Cash Balance Plan

   By Gary, June 15, 2000
   • 0 replies
   • 1.5k views
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   • Gary
   • June 15, 2000

9. Adding Lump Sum Option after Plan Termination process has begun

   By Alonzo, June 14, 2000
   • 0 replies
   • 1.8k views
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   • Alonzo
   • June 14, 2000

10. Early ret requirements under cash balance plan

    By Gary, June 13, 2000
    • 1 reply
    • 1.4k views
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    • Guest
    • June 14, 2000

11. 411(d)(6) protected lump sum interest rates.

    By Gary, June 13, 2000
    • 1 reply
    • 1.6k views
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    • Guest
    • June 14, 2000

12. No Suspension of Benefits Notice Provided

    By Gary, June 13, 2000
    • 0 replies
    • 1.3k views
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    • Gary
    • June 13, 2000

13. Purchase of overfunded DB plan

    By Guest Jae, June 13, 2000
    • 0 replies
    • 1.4k views
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    • Guest
    • June 13, 2000

14. Interest Credit Rate in a Cash Balance Plan

    By Gary, June 7, 2000
    • 6 replies
    • 2.1k views
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    • Guest
    • June 12, 2000

15. Funding for a Projected Top Heavy Benefit

    By Guest Don N, June 8, 2000
    • 4 replies
    • 1.4k views
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    • Guest
    • June 10, 2000

16. Another Top Heavy Question

    By Guest Don N, June 9, 2000
    • 2 replies
    • 1.3k views
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    • Guest
    • June 10, 2000

17. Retiree COLA permitted in frozen plan?

    By AndyH, June 8, 2000
    • 0 replies
    • 1.3k views
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    • AndyH
    • June 8, 2000

18. Does a 1/1/2000 amendment to go to GATT rates trigger the 5 year waiti

    By Guest HIPAAdrome, June 8, 2000
    • 0 replies
    • 1.4k views
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    • Guest
    • June 8, 2000

19. Senator Daniel Patrick Moynihan's op ed article in NY Times of May 30,

    By jlf, June 7, 2000
    • 0 replies
    • 1.3k views
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    • jlf
    • June 7, 2000

20. Survey Data for Investment Costs/Practices for Large DB Plans

    By Jon Chambers, May 13, 2000
    • 4 replies
    • 1.3k views
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    • Greg Judd
    • June 6, 2000

21. Freezing or partially freezing a DB plan-what are the concerns?

    By Guest MattGulseth, May 26, 2000
    • 7 replies
    • 4.1k views
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    • Guest
    • June 6, 2000

22. Accrued Benefit After Full Pre-Ret Dist.

    By Guest Don N, June 6, 2000
    • 2 replies
    • 1.3k views
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    • Guest
    • June 6, 2000

23. Suspension of Benefits Rules

    By Gary, June 6, 2000
    • 0 replies
    • 2.3k views
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    • Gary
    • June 6, 2000

24. 415 Compensation Limit

    By Hoard1, May 29, 2000
    • 1 reply
    • 1.6k views
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    • Guest
    • June 5, 2000

25. Where do I find Social Security Covered Compensation Taxable Wage Base

    By Guest, May 18, 2000
    • 6 replies
    • 4.1k views
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    • Guest
    • June 2, 2000

26. Can AB be reduced because of 415?

    By KJohnson, June 1, 2000
    • 4 replies
    • 1.6k views
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    • KJohnson
    • June 1, 2000

27. Contributory DB Plan Question

    By Guest Don N, June 1, 2000
    • 0 replies
    • 1.4k views
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    • Guest
    • June 1, 2000

28. Spinoff/Merger -- 414(L) -- asset transfer amount

    By Guest Ray Goetz, May 30, 2000
    • 1 reply
    • 4.9k views
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    • Guest
    • May 31, 2000

29. Claim for additional benefits PRIOR to Retirement

    By Guest, May 30, 2000
    • 2 replies
    • 1.3k views
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    • Guest
    • May 31, 2000

30. Compulsory Annuitization of Annuity Account Balance Funded Solely By T

    By jlf, May 31, 2000
    • 0 replies
    • 1.3k views
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    • jlf
    • May 31, 2000

31. Eliminating ER reduction in combination with termination or freeze

    By Dawn Hafner, May 23, 2000
    • 3 replies
    • 1.6k views
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    • Dawn Hafner
    • May 23, 2000

32. Content of 204(h) Notice

    By Gary, May 15, 2000
    • 1 reply
    • 1.7k views
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    • Lorraine Dorsa
    • May 22, 2000

33. S Corp establishing a DB plan for corporate owners to avoid capital ga

    By KJohnson, May 18, 2000
    • 1 reply
    • 2k views
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    • Lorraine Dorsa
    • May 22, 2000

34. 415 limits for variable annuities

    By Guest, February 18, 2000
    • 3 replies
    • 1.8k views
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    • Lorraine Dorsa
    • May 22, 2000

35. Repymt of lump sum distribution and then rehired

    By Guest Donald H. Miller, May 15, 2000
    • 0 replies
    • 1.7k views
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    • Guest
    • May 15, 2000

36. FIL & Fully Amortized Bases

    By Guest Don N, May 2, 2000
    • 3 replies
    • 1.6k views
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    • david rigby
    • May 11, 2000

37. Mistaken DB contribution

    By k man, May 8, 2000
    • 7 replies
    • 2.1k views
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    • k man
    • May 9, 2000

38. buyers of bus. sponsoring plans w/excess assets

    By Earl, May 5, 2000
    • 0 replies
    • 1.3k views
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    • Earl
    • May 5, 2000

39. 401a4 non-discrim testing - 5% safety value for HCEs

    By Lorraine Dorsa, April 24, 2000
    • 2 replies
    • 1.4k views
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    • Lorraine Dorsa
    • May 4, 2000

40. Plan Merger that results in reduction of future accruals

    By Gary, May 2, 2000
    • 3 replies
    • 1.5k views
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    • david rigby
    • May 4, 2000

41. 204(h) Notification - Is SPD sufficient?

    By Gary, April 18, 2000
    • 6 replies
    • 2.4k views
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    • Guest
    • May 4, 2000

42. In-Kind Reversion To Employer

    By Guest danwintz, May 2, 2000
    • 0 replies
    • 1.4k views
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    • Guest
    • May 2, 2000

43. determination letter caveat

    By Guest Laura, May 1, 2000
    • 0 replies
    • 1.5k views
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    • Guest
    • May 1, 2000

44. How to Keep Informed in the Pension Community

    By Gary, April 28, 2000
    • 3 replies
    • 1.5k views
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    • david rigby
    • May 1, 2000

45. lump sum payments after eff date and prior to adoption of amendment

    By Gary, April 28, 2000
    • 3 replies
    • 1.5k views
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    • david rigby
    • April 28, 2000

46. Three 415 DB questions

    By Guest pjharvey, April 26, 2000
    • 0 replies
    • 1.5k views
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    • Guest
    • April 26, 2000

47. Lump Sum Distribution after Annuity Starting Date

    By richard, April 24, 2000
    • 4 replies
    • 2.2k views
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    • richard
    • April 25, 2000

48. Taking distributions from a defined benefit plan with early retirement

    By Guest Karri, April 21, 2000
    • 1 reply
    • 1.4k views
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    • AndyH
    • April 23, 2000

49. Improperly filled out adoption agreement

    By richard, April 22, 2000
    • 0 replies
    • 1.5k views
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    • richard
    • April 22, 2000

50. Top Heavy Aggregation/DB + 401k

    By Guest C. Slimmon, April 18, 2000
    • 4 replies
    • 2.6k views
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    • richard
    • April 22, 2000