Defined Benefit Plans, Including Cash Balance

7,187 topics in this forum

1. Suspension of Benefits Rules

   By Gary, June 6, 2000
   • 0 replies
   • 2.4k views
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   • Gary
   • June 6, 2000

2. 415 Compensation Limit

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

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

   By Guest, May 18, 2000
   • 6 replies
   • 4.2k views
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   • Guest
   • June 2, 2000

4. 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

5. Contributory DB Plan Question

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

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

   By Guest Ray Goetz, May 30, 2000
   • 1 reply
   • 5k views
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   • Guest
   • May 31, 2000

7. Claim for additional benefits PRIOR to Retirement

   By Guest, May 30, 2000
   • 2 replies
   • 1.4k views
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   • Guest
   • May 31, 2000

8. 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

9. 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

10. Content of 204(h) Notice

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

11. 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

12. 415 limits for variable annuities

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

13. 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

14. 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

15. Mistaken DB contribution

    By k man, May 8, 2000
    • 7 replies
    • 2.2k views
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    • k man
    • May 9, 2000

16. 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

17. 401a4 non-discrim testing - 5% safety value for HCEs

    By Lorraine Dorsa, April 24, 2000
    • 2 replies
    • 1.5k views
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    • Lorraine Dorsa
    • May 4, 2000

18. Plan Merger that results in reduction of future accruals

    By Gary, May 2, 2000
    • 3 replies
    • 1.6k views
    • 
    • david rigby
    • May 4, 2000

19. 204(h) Notification - Is SPD sufficient?

    By Gary, April 18, 2000
    • 6 replies
    • 2.5k views
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    • Guest
    • May 4, 2000

20. In-Kind Reversion To Employer

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

21. determination letter caveat

    By Guest Laura, May 1, 2000
    • 0 replies
    • 1.6k views
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    • Guest
    • May 1, 2000

22. 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

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

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

24. Three 415 DB questions

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

25. 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

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

    By Guest Karri, April 21, 2000
    • 1 reply
    • 1.5k views
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    • AndyH
    • April 23, 2000

27. Improperly filled out adoption agreement

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

28. Top Heavy Aggregation/DB + 401k

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

29. Early retiree in-service distributions.

    By Guest Stuart Harris, April 21, 2000
    • 1 reply
    • 1.5k views
    • 
    • david rigby
    • April 21, 2000

30. No 1 year lookback period under 1.417(e) for determining GATT Interest

    By Guest nickf, April 17, 2000
    • 1 reply
    • 2.1k views
    • 
    • david rigby
    • April 18, 2000

31. Interest added when a lump sum payout is corrected

    By Gary, April 13, 2000
    • 4 replies
    • 1.9k views
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    • richard
    • April 15, 2000

32. Appropriate early retirement factor

    By Gary, April 14, 2000
    • 0 replies
    • 1.4k views
    • 
    • Gary
    • April 14, 2000

33. Actuarial Equivalence mortality table - interpretation of table descri

    By Gary, April 13, 2000
    • 2 replies
    • 2.9k views
    • 
    • david rigby
    • April 13, 2000

34. Medical Group Compensation

    By richard, March 13, 2000
    • 9 replies
    • 1.8k views
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    • richard
    • April 13, 2000

35. Calculation of PIA

    By Gary, April 11, 2000
    • 2 replies
    • 2k views
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    • Guest
    • April 12, 2000

36. When is contribution credited for Minimum Funding? Date deposited or d

    By Guest, April 7, 2000
    • 3 replies
    • 1.6k views
    • 
    • Guest
    • April 11, 2000

37. Regarding the conversion of Rockwell retirement plan into the Boeing P

    By Guest mikeythefool, April 3, 2000
    • 1 reply
    • 3.2k views
    • 
    • IRC401
    • April 9, 2000

38. 412(i) plan - premium not paid - how to complete Schedule B

    By Lorraine Dorsa, April 5, 2000
    • 3 replies
    • 1.5k views
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    • Guest
    • April 7, 2000

39. Actuarial increases for working beyond age 65, where there is a prior

    By Gary, April 6, 2000
    • 1 reply
    • 2k views
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    • richard
    • April 7, 2000

40. Former employee's rights to plan documents

    By Alonzo, April 4, 2000
    • 2 replies
    • 1.5k views
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    • richard
    • April 5, 2000

41. OBRA FFL Bases an Aggregate Method - HOT NEWS

    By Guest, March 30, 2000
    • 9 replies
    • 1.9k views
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    • mwyatt
    • April 4, 2000

42. Frozen Plan and new participants

    By mwyatt, March 10, 2000
    • 4 replies
    • 2.3k views
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    • Guest
    • March 30, 2000

43. Has anyone else ever had the following situation: freeze participation

    By John A, March 24, 2000
    • 11 replies
    • 2.7k views
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    • John A
    • March 29, 2000

44. Anyone have any samples or information regarding RFP for Actuaries

    By Guest Shawn Kroeger, March 27, 2000
    • 2 replies
    • 2.4k views
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    • AndyH
    • March 28, 2000

45. Employee notification when PBGC variable premiums are required

    By richard, March 27, 2000
    • 1 reply
    • 1.4k views
    • 
    • Guest
    • March 27, 2000

46. Real Estate assets in DB: Prohibited Transaction

    By Guest RW, March 23, 2000
    • 0 replies
    • 1.6k views
    • 
    • Guest
    • March 23, 2000

47. Experience with Bonding/Letter of Credit in regards to HCE restricted

    By AndyH, March 21, 2000
    • 0 replies
    • 1.6k views
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    • AndyH
    • March 21, 2000

48. REDUCED EXCISE TAX ON REVERSIONS

    By Guest steve dolce, February 22, 2000
    • 2 replies
    • 1.8k views
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    • mwyatt
    • March 20, 2000

49. How do break in service rules apply to service pre-ERISA?

    By chris, March 13, 2000
    • 3 replies
    • 3.3k views
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    • chris
    • March 16, 2000

50. Funded by 12/31 or when Taxes Filed

    By Guest hherpel, March 16, 2000
    • 4 replies
    • 1.5k views
    • 
    • Guest
    • March 16, 2000