Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Lump sum instead of monthly annuity

   By SSRRS, January 22, 2019
   • 2 replies
   • 663 views
   • 
   • SSRRS
   • January 22, 2019

2. Form 5500 Filing - Late Adoption of a Plan

   By metsfan026, October 8
   • 6 replies
   • 663 views
   • 
   • metsfan026
   • October 9

3. Sole proprietor DB plan + 401kPSP

   By VeryOldMan, August 9, 2021
   • 6 replies
   • 662 views
   • 
   • VeryOldMan
   • August 16, 2021

4. In-service Distribution

   By Cloudy, January 2, 2018
   • 2 replies
   • 661 views
   • 
   • C. B. Zeller
   • January 3, 2018

5. Post Age 65 Retirement 415 Limit

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

6. Reasonable classification test

   By Draper55, February 9, 2023
   • 3 replies
   • 660 views
   • 
   • Draper55
   • February 14, 2023

7. non-cooperative participants in a terminating DB plan with >$5,000

   By Tom, September 16, 2021
   • 3 replies
   • 659 views
   • 
   • TheBoxMan
   • September 20, 2021

8. HATFA §2003(c) Amendment Deadline

   By TheoDawg, October 11, 2018
   • 0 replies
   • 659 views
   • 
   • TheoDawg
   • October 11, 2018

9. Different Vesting Rules Within Plan

   By Fielding Mellish, January 13, 2017
   • 1 reply
   • 658 views
   • 
   • Lou S.
   • January 13, 2017

10. Can DB contribution be deducted in one year and satisfy MRC in a different year?

    By KevinO, January 31, 2018   

    • mrc
    • 3 replies
    • 657 views
    • 
    • KevinO
    • February 2, 2018

11. LLC partner can DB plan contribution create a loss?

    By ombskid, April 3, 2019
    • 2 replies
    • 657 views
    • 
    • ombskid
    • April 5, 2019

12. 412 Minimum funding and Plan Disqualification

    By JGordon, March 27, 2020
    • 1 reply
    • 657 views
    • 
    • Mike Preston
    • March 28, 2020

13. PBGC Missing Participants Program

    By ConnieStorer, August 5, 2019
    • 1 reply
    • 655 views
    • 
    • ConnieStorer
    • August 5, 2019

14. Combined Top Heavy CB/DC - Gateway?

    By Dougsbpc, November 2, 2018
    • 0 replies
    • 655 views
    • 
    • Dougsbpc
    • November 2, 2018

15. DB for S Corp while working for another physician

    By thepensionmaven, March 12, 2020
    • 2 replies
    • 655 views
    • 
    • thepensionmaven
    • March 12, 2020

16. Severance comp and ASD

    By Draper55, July 11, 2024
    • 2 replies
    • 655 views
    • 
    • david rigby
    • July 12, 2024

17. Integrated Pension Plan and Divorce

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

18. Determination letter for individual designed hybrid plan

    By Sarah73, January 26, 2022
    • 1 reply
    • 654 views
    • 
    • Effen
    • January 26, 2022

19. Is this a funding assumption change for SB purposes?

    By Jakyasar, September 26, 2021
    • 5 replies
    • 654 views
    • 
    • Effen
    • September 30, 2021

20. PBGC Coverage

    By thepensionmaven, March 20, 2017   

    • 1st year filing
    • 3 replies
    • 652 views
    • 
    • david rigby
    • March 21, 2017

21. Unfreeze before plan termination

    By Pension RC, January 31, 2018
    • 1 reply
    • 651 views
    • 
    • Effen
    • January 31, 2018

22. What defines a retirement plan account?

    By AndyH, May 22, 2019
    • 3 replies
    • 648 views
    • 
    • AndyH
    • May 22, 2019

23. Resumption of Accruals after AFTAP

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

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

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

25. RP 2017-56 - val date change for terminating DB Plan

    By Jakyasar, April 6, 2022
    • 3 replies
    • 644 views
    • 
    • Jakyasar
    • April 7, 2022

26. Possible Takeover

    By thepensionmaven, January 25, 2023
    • 6 replies
    • 643 views
    • 
    • Belgarath
    • February 6, 2023

27. Employee excluded from DB Plan and now a participant

    By SSRRS, May 14, 2019
    • 2 replies
    • 643 views
    • 
    • SSRRS
    • May 17, 2019

28. CB credit for ex-employees?

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

29. Using 401k deferrals in compensation

    By dan.jock, November 28, 2016
    • 2 replies
    • 640 views
    • 
    • Mike Preston
    • November 28, 2016

30. another combo test

    By thepensionmaven, August 14, 2019
    • 2 replies
    • 639 views
    • 
    • AndyH
    • August 15, 2019

31. New CB Plan - short year for the new entity

    By Jakyasar, June 11, 2024
    • 1 reply
    • 636 views
    • 
    • Bill Presson
    • June 11, 2024

32. suspension of benefits

    By Jakyasar, April 23, 2021
    • 2 replies
    • 633 views
    • 
    • Dave Baker
    • April 27, 2021

33. Warrant Exercises in a Cash Balance Plan

    By Dawn Marlar, February 25, 2021
    • 2 replies
    • 629 views
    • 
    • CuseFan
    • February 25, 2021

34. Is this person excludable from the participation test?

    By Bri, December 29, 2021
    • 3 replies
    • 628 views
    • 
    • Bri
    • January 4, 2022

35. DB Pension Late Calculation

    By JL, August 19, 2019
    • 2 replies
    • 628 views
    • 
    • david rigby
    • August 19, 2019

36. 411(d)(6) and actuarial equivalence

    By Draper55, December 13, 2018
    • 1 reply
    • 627 views
    • 
    • AndyH
    • December 14, 2018

37. 415 limit for frozen fiscal plan

    By Jakyasar, September 17, 2024
    • 6 replies
    • 627 views
    • 
    • Jakyasar
    • September 18, 2024

38. Annual Funding Notice - Initial Plan Year

    By AdKu, December 15, 2016   

    • Annual Funding Notice - Initi
    • 0 replies
    • 626 views
    • 
    • AdKu
    • December 15, 2016

39. JBEA to eliminate physical presence requirement for continuing education retro to  beginning of this cycle.

    By Effen, March 13, 2024
    • 1 reply
    • 626 views
    • 
    • CuseFan
    • March 13, 2024

40. Employer Contributions to 401(k)/Profit Sharing Limited by Cash Balance Plan

    By metsfan026, September 3
    • 5 replies
    • 625 views
    • 
    • John Feldt ERPA CPC QPA
    • September 5

41. Early Participation Rule AKA OEE

    By thepensionmaven, June 29, 2019
    • 1 reply
    • 625 views
    • 
    • CuseFan
    • July 1, 2019

42. Calculating Normal Cost - Segment Rate to Be Used

    By metsfan026, September 30, 2021
    • 3 replies
    • 623 views
    • 
    • C. B. Zeller
    • September 30, 2021

43. Amendment to increase hours required

    By figure 8, December 18, 2019
    • 1 reply
    • 623 views
    • 
    • CuseFan
    • December 18, 2019

44. Terminating DB Plan and Cycle 3 Restatements

    By John314, May 16, 2023
    • 0 replies
    • 620 views
    • 
    • John314
    • May 16, 2023

45. PBGC Payment Date

    By metsfan026, October 13, 2022
    • 1 reply
    • 616 views
    • 
    • SSRRS
    • October 13, 2022

46. 417(e)&401(a)(4)

    By Draper55, November 11, 2016
    • 1 reply
    • 615 views
    • 
    • SoCalActuary
    • November 11, 2016

47. Ton of over funding - Take over plan

    By Earl, March 8, 2019
    • 6 replies
    • 615 views
    • 
    • QP_Guy
    • March 12, 2019

48. Future Interest Credit for Minimum Participation and Non-Discrimination

    By Hojo, February 9, 2022
    • 6 replies
    • 611 views
    • 
    • Nate S
    • February 23, 2022

49. Pension Consulting Firm for Sale (or merger)

    By drakecohen, December 15, 2021
    • 0 replies
    • 611 views
    • 
    • drakecohen
    • December 15, 2021

50. Unpaid minimum contributions to DB plan

    By tectulsa, July 14, 2017
    • 2 replies
    • 611 views
    • 
    • My 2 cents
    • July 17, 2017