Defined Benefit Plans, Including Cash Balance

7,172 topics in this forum

1. Initial year double deduction

   By PowerCPA, October 18, 2018
   • 4 replies
   • 746 views
   • 
   • C. B. Zeller
   • October 20, 2018

2. Changing val date upon termination

   By Jakyasar, December 21, 2023
   • 2 replies
   • 746 views
   • 
   • AndyH
   • December 26, 2023

3. Crediting Extra Service in DB Plan

   By CuseFan, March 29, 2018
   • 2 replies
   • 744 views
   • 
   • Draper55
   • July 20, 2018

4. Excess Contributions

   By visionaryinsight, September 18, 2018
   • 4 replies
   • 744 views
   • 
   • PensionPro
   • September 18, 2018

5. 25 Highest paid lives restrictions

   By Barbara, August 30, 2018
   • 1 reply
   • 743 views
   • 
   • Calavera
   • August 31, 2018

6. Changing the annual annuity date for a DB participant taking RMDs

   By David Peckham, April 16, 2019
   • 5 replies
   • 743 views
   • 
   • tymesup
   • June 13, 2019

7. Correlation between 11-g and AFTAP less than 60% - 401a26 issue

   By Jakyasar, February 8, 2023
   • 5 replies
   • 743 views
   • 
   • Calavera
   • February 10, 2023

8. Reporting obligation on erroneous payment?

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

9. 412e3 - RMD

   By Jakyasar, May 16, 2024
   • 2 replies
   • 742 views
   • 
   • ErnieG
   • May 17, 2024

10. Transfer/purchase of service credits between governmental plans

    By Belgarath, October 23, 2015
    • 2 replies
    • 742 views
    • 
    • AndyH
    • October 26, 2015

11. Code S404(a)(3)(A)(iii) - Certain Retirement Plans?

    By flosfur, March 18, 2009
    • 0 replies
    • 740 views
    • 
    • flosfur
    • March 18, 2009

12. DBCB RMD calculation APR assumptions

    By Audrey, October 14, 2024
    • 2 replies
    • 739 views
    • 
    • Audrey
    • October 17, 2024

13. a4 Combo Testing in Yr of Plan Term

    By Cloudy, June 9, 2015
    • 0 replies
    • 739 views
    • 
    • Cloudy
    • June 9, 2015

14. Gateway Contribution if No HCE?

    By metsfan026, March 8, 2023
    • 3 replies
    • 739 views
    • 
    • Lou S.
    • March 8, 2023

15. DB benefit calculation question

    By PDNguyen, February 12, 2021
    • 4 replies
    • 739 views
    • 
    • PDNguyen
    • February 12, 2021

16. Remedy for delay to put retirees in pay status

    By Trisports, August 4, 2017   

    • vcp
    • 1 reply
    • 738 views
    • 
    • david rigby
    • August 4, 2017

17. Required minimum distributions

    By Egold, September 23, 2024
    • 2 replies
    • 738 views
    • 
    • C. B. Zeller
    • September 23, 2024

18. Pension Trust Form 5471/Foreign Corporation Filing

    By MAK, September 26, 2019
    • 1 reply
    • 737 views
    • 
    • Dan
    • November 4, 2019

19. 5500 line 6c - PBGC coverage

    By dan.jock, July 31, 2018
    • 2 replies
    • 737 views
    • 
    • Kristina
    • July 31, 2018

20. Incorrect Trustee in Plan Document

    By kmhaab, January 7, 2019
    • 3 replies
    • 736 views
    • 
    • kmhaab
    • January 11, 2019

21. Integrated Pension Plan and Divorce

    By fmsinc, July 26, 2021
    • 2 replies
    • 736 views
    • 
    • fmsinc
    • July 27, 2021

22. PBGC premium when one alternate payee is the only head left to count

    By Bri, June 11, 2021
    • 2 replies
    • 734 views
    • 
    • AndyH
    • June 17, 2021

23. Post Age 65 Retirement 415 Limit

    By Dougsbpc, November 2, 2022
    • 4 replies
    • 733 views
    • 
    • Effen
    • November 2, 2022

24. Schedule of Reportable Transactions

    By guest_with_question, March 13, 2018
    • 0 replies
    • 733 views
    • 
    • guest_with_question
    • March 13, 2018

25. Allocation of portion of contribution to prior plan year

    By Calavera, September 6, 2022
    • 4 replies
    • 732 views
    • 
    • Calavera
    • September 6, 2022

26. Partial plan termination plan still existing 6 years later

    By SSRRS, July 22, 2022
    • 4 replies
    • 732 views
    • 
    • SSRRS
    • August 3, 2022

27. benefit plan Where are my benefits?

    By Marti, August 27, 2017   

    • defined
    • 3 replies
    • 732 views
    • 
    • david rigby
    • August 27, 2017

28. Amendment date under Technical Corrections

    By Guest GMP, December 19, 2008
    • 0 replies
    • 730 views
    • 
    • Guest
    • December 19, 2008

29. Missing Participant Turns Up After Paying PBGC

    By BH1528, December 14, 2018
    • 1 reply
    • 729 views
    • 
    • david rigby
    • December 14, 2018

30. RMD related

    By Jakyasar, July 8, 2022
    • 6 replies
    • 728 views
    • 
    • Calavera
    • July 12, 2022

31. Implementation of the 2022 W4P

    By poisnivey, October 20, 2022
    • 1 reply
    • 726 views
    • 
    • C. B. Zeller
    • October 20, 2022

32. Distribution to a terminated participant before filing for PBGC termination

    By Jakyasar, October 21, 2022
    • 3 replies
    • 726 views
    • 
    • TheBoxMan
    • October 28, 2022

33. Limit on Payments to Pension Plan Participants

    By erisa_novice, February 7, 2017
    • 4 replies
    • 725 views
    • 
    • My 2 cents
    • February 7, 2017

34. Rollover for missing participant in non-PBGC covered plans

    By ElaineW, January 28, 2022
    • 1 reply
    • 725 views
    • 
    • Lou S.
    • January 28, 2022

35. Determine Mortality Table Used

    By mctoe, September 2, 2018
    • 4 replies
    • 723 views
    • 
    • mctoe
    • September 28, 2018

36. Best Practices for Actuarial Equivalence Study?

    By Centerstage, August 22, 2019   

    • defined beneift
    • actuarial equivalent
    • (and 1 more)

      Tagged with:

      • defined beneift
      • actuarial equivalent
      • law suit
    • 1 reply
    • 723 views
    • 
    • CuseFan
    • August 22, 2019

37. Frozen DB

    By thepensionmaven, May 29, 2018
    • 1 reply
    • 721 views
    • 
    • Effen
    • May 29, 2018

38. Sunrise Sunset

    By tuni88, October 12, 2018
    • 4 replies
    • 720 views
    • 
    • tuni88
    • October 16, 2018

39. Correcting "Restricted Employee" Distribution Error

    By In House Counsel, December 6, 2024
    • 3 replies
    • 719 views
    • 
    • In House Counsel
    • December 12, 2024

40. Combo Plan - Late PS Contribs for Testing

    By Cloudy, July 21, 2014
    • 0 replies
    • 718 views
    • 
    • Cloudy
    • July 21, 2014

41. Previous company

    By ombskid, September 10, 2014
    • 0 replies
    • 718 views
    • 
    • ombskid
    • September 10, 2014

42. 401(a)(26) with offset involving 2 db plan

    By Socal.actuary, November 29, 2019   

    • min part rule with 2 db plan
    • 4 replies
    • 718 views
    • 
    • AndyH
    • December 9, 2019

43. Husband and wife each with DB Plans

    By Earl, June 10, 2015
    • 0 replies
    • 717 views
    • 
    • Earl
    • June 10, 2015

44. How much can a Plan Adminstrator w/ Discretionary Authority Xercise b4 it's abuse of authority

    By pwitt, August 21, 2024
    • 3 replies
    • 716 views
    • 
    • CuseFan
    • August 22, 2024

45. Plan account labeled with company name only

    By SSRRS, April 26, 2022
    • 3 replies
    • 716 views
    • 
    • Dave Baker
    • April 27, 2022

46. CB credit for ex-employees?

    By Bri, February 3, 2021
    • 2 replies
    • 715 views
    • 
    • Bri
    • February 4, 2021

47. Resumption of Accruals after AFTAP

    By Dougsbpc, April 1, 2024
    • 3 replies
    • 715 views
    • 
    • Dougsbpc
    • April 2, 2024

48. Market Rate of Return Cash Balance Plans

    By austin3515, November 15, 2025
    • 2 replies
    • 714 views
    • 
    • CuseFan
    • November 17, 2025

49. Floor offset plan

    By SSRRS, August 26, 2019
    • 2 replies
    • 714 views
    • 
    • Calavera
    • August 28, 2019

50. SOLO DB - Missing Valuations & Sched. SB

    By Joe L, August 12, 2021
    • 4 replies
    • 714 views
    • 
    • chc93
    • August 12, 2021