Defined Benefit Plans, Including Cash Balance

7,172 topics in this forum

1. 401(a)(17) Limit and Decreasing Compensation

   By John314, October 4, 2022   

   • defined benefit
   • 401(a)(17)
   • 1 reply
   • 714 views
   • 
   • Bri
   • October 4, 2022

2. Cash Balance - plan termination - insufficient assets

   By Jakyasar, May 3, 2023
   • 6 replies
   • 713 views
   • 
   • Bri
   • May 9, 2023

3. PBGC Missing Participants Program

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

4. 6% Employer Contribution For 401(k) & Cash Balance Plans

   By metsfan026, January 15
   • 7 replies
   • 712 views
   • 
   • Jakyasar
   • January 15

5. Issues with insured takeover DB/DC combo

   By AndyH, June 15, 2018
   • 4 replies
   • 709 views
   • 
   • AndyH
   • June 18, 2018

6. CB and 401(a)4 Testing

   By Dougsbpc, December 5, 2016   

   • CB
   • 0 replies
   • 709 views
   • 
   • Dougsbpc
   • December 5, 2016

7. Supplemental Refund & RMD

   By Guest, October 30, 2024   

   • required minimum distribution
   • 1 reply
   • 707 views
   • 
   • justanotheradmin
   • October 30, 2024

8. 415 Limits & Bifurcated Benefits

   By CuseFan, January 26, 2021
   • 2 replies
   • 707 views
   • 
   • CuseFan
   • January 26, 2021

9. Cash Balance %pay needs stable income ?

   By John J, March 25, 2017   

   • cash balance stable db
   • 4 replies
   • 706 views
   • 
   • John Feldt ERPA CPC QPA
   • March 30, 2017

10. Reasonable classification test

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

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

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

12. Cash Balance Question

    By maryflemingphr@yahoo.com, December 17, 2021
    • 2 replies
    • 704 views
    • 
    • Draper55
    • December 23, 2021

13. Doctor with separate Schedule C income

    By drakecohen, June 20, 2019
    • 2 replies
    • 704 views
    • 
    • CuseFan
    • June 20, 2019

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

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

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

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

16. 412 Minimum funding and Plan Disqualification

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

17. DB for S Corp while working for another physician

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

18. Sole proprietor DB plan + 401kPSP

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

19. another combo test

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

20. Lump sum instead of monthly annuity

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

21. Amended Form 500?

    By Pension RC, March 28, 2017
    • 2 replies
    • 700 views
    • 
    • Effen
    • March 31, 2017

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

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

23. Deduction on Terminated One-Person Plan

    By Andy the Actuary, August 10, 2015
    • 0 replies
    • 698 views
    • 
    • Andy the Actuary
    • August 10, 2015

24. Actuarial Equivalence Litigation

    By BTG, February 26, 2020
    • 3 replies
    • 697 views
    • 
    • Lois Baker
    • March 6, 2020

25. HATFA §2003(c) Amendment Deadline

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

26. AFTAP and Distribution

    By Dougsbpc, March 29, 2016
    • 0 replies
    • 694 views
    • 
    • Dougsbpc
    • March 29, 2016

27. Determination letter for individual designed hybrid plan

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

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

    By KevinO, January 31, 2018   

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

29. Is this person excludable from the participation test?

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

30. Combined Top Heavy CB/DC - Gateway?

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

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

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

32. Calculating Normal Cost - Segment Rate to Be Used

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

33. In-service Distribution

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

34. Annuity Buy-in Liability Calculation

    By LarryDavid, October 31, 2023
    • 3 replies
    • 685 views
    • 
    • acm_acm
    • November 6, 2023

35. What defines a retirement plan account?

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

36. Employee excluded from DB Plan and now a participant

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

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

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

38. suspension of benefits

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

39. Different Vesting Rules Within Plan

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

40. Average Comp for 415 purposes

    By truphao, June 21, 2024
    • 5 replies
    • 681 views
    • 
    • CuseFan
    • June 21, 2024

41. DB Pension Late Calculation

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

42. 415 limit for frozen fiscal plan

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

43. Early Participation Rule AKA OEE

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

44. Possible Takeover

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

45. Unfreeze before plan termination

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

46. PBGC Coverage

    By thepensionmaven, March 20, 2017   

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

47. Terminating DB Plan and Cycle 3 Restatements

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

48. Warrant Exercises in a Cash Balance Plan

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

49. PBGC Payment Date

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

50. 411(d)(6) and actuarial equivalence

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