Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Reversing credit balance elections under IRC 430

   By dmb, September 17, 2014
   • 0 replies
   • 875 views
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   • dmb
   • September 17, 2014

2. RMD for 1948-DOB owner's new retroactively adopted (or as yet unfunded) DB plan

   By Bri, September 13, 2021
   • 0 replies
   • 361 views
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   • Bri
   • September 13, 2021

3. PBGC premium required when spinoff occurs

   By Guest meggie, September 26, 2002
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   • 1.6k views
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   • Guest
   • September 26, 2002

4. Compensation ?

   By Guest penman, November 15, 2004
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   • 960 views
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   • Guest
   • November 15, 2004

5. 401(h) Account

   By Guest mbw, April 29, 2009
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   • 1.4k views
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   • Guest
   • April 29, 2009

6. 242(b) Election at Plan Termination

   By Guest DBadmin101, August 21, 2011
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   • 1.1k views
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   • Guest
   • August 21, 2011

7. Early Retirement Window - Eligibility Limits

   By HCE, September 19, 2018
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   • 556 views
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   • HCE
   • September 19, 2018

8. Real Estate assets in DB: Prohibited Transaction

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

9. DB/DC COMBOS

   By Guest draper, May 21, 2003
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   • 968 views
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   • Guest
   • May 21, 2003

10. plan termination

    By Gary, April 15, 2011
    • 0 replies
    • 1k views
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    • Gary
    • April 15, 2011

11. 410(b) For 401(l) Plan With Frozen Service But Has Pay Indexation

    By Guest Paula F, February 22, 2002
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    • 1.4k views
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    • Guest
    • February 22, 2002

12. Nondiscrimination Testing in Conjunction With a Window

    By LIBOR, June 7, 2005
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    • 1.2k views
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    • LIBOR
    • June 7, 2005

13. Standing Election

    By nancy, May 7, 2010
    • 0 replies
    • 972 views
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    • nancy
    • May 7, 2010

14. 412(i) conversion to tratditional DB.

    By dmb, January 12, 2001
    • 0 replies
    • 1.5k views
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    • dmb
    • January 12, 2001

15. 204(h) Notice Needed?

    By Guest kjk, January 20, 2003
    • 0 replies
    • 1.2k views
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    • Guest
    • January 20, 2003

16. Proposed FASB Disclosure Requirements for DB Plans

    By Guest blackdo2, November 5, 2003
    • 0 replies
    • 998 views
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    • Guest
    • November 5, 2003

17. Money Purchase

    By Guest qualified plan, April 12, 2005
    • 0 replies
    • 1.4k views
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    • Guest
    • April 12, 2005

18. Final regs under 417(a)(3)

    By Belgarath, March 24, 2006
    • 0 replies
    • 1.3k views
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    • Belgarath
    • March 24, 2006

19. Qualified Employer Security

    By Gary, February 8, 2007
    • 0 replies
    • 1.4k views
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    • Gary
    • February 8, 2007

20. Reporting obligation on erroneous payment?

    By Guest PMPN, September 18, 2012
    • 0 replies
    • 738 views
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    • Guest
    • September 18, 2012

21. ERISA 101(j) Notice due date for new plan

    By AndyH, January 18, 2013
    • 0 replies
    • 1.1k views
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    • AndyH
    • January 18, 2013

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

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

23. Nondiscrimination Testing Floor Offset

    By Young Curmudgeon, October 22, 2010
    • 0 replies
    • 1k views
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    • Young Curmudgeon
    • October 22, 2010

24. conversion to cash balance plan

    By Guest jyates, January 19, 1999
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    • 1.8k views
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    • Guest
    • January 19, 1999

25. Waiver of JS in 1994

    By Guest SMazliah, October 16, 2001
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    • 1.4k views
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    • Guest
    • October 16, 2001

26. Required minimum distributions - active over 70 1/2

    By Guest cde, December 7, 2004
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    • 1.2k views
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    • Guest
    • December 7, 2004

27. SSAP 102

    By dmb, January 5, 2015
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    • 2.2k views
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    • dmb
    • January 5, 2015

28. 412i conversion

    By FAPInJax, May 29, 2009
    • 0 replies
    • 898 views
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    • FAPInJax
    • May 29, 2009

29. Restructuring DB Plan with different salary definitions

    By LarryDavid, May 21, 2013
    • 0 replies
    • 1.1k views
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    • LarryDavid
    • May 21, 2013

30. Determination Letter User Fee Exemption?

    By justanotheradmin, November 19, 2013   

    • Cash Balance
    • 8717
    • (and 1 more)

      Tagged with:

      • Cash Balance
      • 8717
      • 7528(b)(2)
    • 0 replies
    • 1.7k views
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    • justanotheradmin
    • November 19, 2013

31. Restricted HCE/New Corporate Bond Idex Rates

    By JAY21, September 10, 2004
    • 0 replies
    • 1k views
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    • JAY21
    • September 10, 2004

32. Madoff losses on 5500

    By Guest Sus95, April 29, 2009
    • 0 replies
    • 1.1k views
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    • Guest
    • April 29, 2009

33. 6% Fixed Rate Allowed in today's Regulation

    By John Feldt ERPA CPC QPA, September 18, 2014   

    • fixed rate
    • crediting rate
    • (and 3 more)

      Tagged with:

      • fixed rate
      • crediting rate
      • interest credit
      • cash balance
      • hybrid
    • 0 replies
    • 1.2k views
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    • John Feldt ERPA CPC QPA
    • September 18, 2014

34. In-Service RMD: Benefit distribution offsets

    By lees, January 10, 2017   

    • rmd
    • in-service retirement
    • (and 3 more)

      Tagged with:

      • rmd
      • in-service retirement
      • benefit payment offset
      • suspension of benefits
      • late retirement
    • 0 replies
    • 983 views
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    • lees
    • January 10, 2017

35. Change in corporate tax year

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

36. HATFA segment rates

    By david rigby, September 16, 2016
    • 0 replies
    • 1.2k views
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    • david rigby
    • September 16, 2016

37. New lump sum and cash balance rules

    By FAPInJax, March 2, 2004
    • 0 replies
    • 909 views
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    • FAPInJax
    • March 2, 2004

38. Life Insurance in DB Plans

    By Guest erepper, October 22, 2004
    • 0 replies
    • 1.7k views
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    • Guest
    • October 22, 2004

39. Change in corporate tax year

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

40. Plan Disqualification for violating 410b

    By Gary, November 20, 2007
    • 0 replies
    • 1.4k views
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    • Gary
    • November 20, 2007

41. Correcting a pension deposit error

    By Sixpack, October 10, 2019   

    • minimum funding deadline
    • 0 replies
    • 428 views
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    • Sixpack
    • October 10, 2019

42. What is PBGC mortality table?

    By Gary, November 7, 2000
    • 0 replies
    • 3.2k views
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    • Gary
    • November 7, 2000

43. Partnership of PCs-2 plans

    By Guest rickw, April 15, 2002
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    • 1.2k views
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    • Guest
    • April 15, 2002

44. Present Value Calculations under PPA

    By Gary, November 11, 2008
    • 0 replies
    • 1.4k views
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    • Gary
    • November 11, 2008

45. Relative Value Regulations

    By Guest baxjac, September 30, 2004
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    • 1.3k views
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    • Guest
    • September 30, 2004

46. DB/DC combo BRF

    By Guest ICannotDiscloseMyIdentity, February 23, 2011
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    • 901 views
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    • Guest
    • February 23, 2011

47. Social Security Level Option

    By david rigby, October 12, 2022
    • 0 replies
    • 344 views
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    • david rigby
    • October 12, 2022

48. Review of federal pension plan benefits

    By Gary, February 16, 1999
    • 0 replies
    • 1.6k views
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    • Gary
    • February 16, 1999

49. 414h calculation

    By Guest pthomann, January 13, 2001
    • 0 replies
    • 2.3k views
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    • Guest
    • January 13, 2001

50. Elimination of QPSA on Residual Annuity

    By Guest ircreader, July 2, 2003
    • 0 replies
    • 988 views
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    • Guest
    • July 2, 2003