Defined Benefit Plans, Including Cash Balance

7,204 topics in this forum

1. Short Initial Plan Year Cash Balance/401(k) Combo

   By Catch22PGM, December 11, 2020
   • 3 replies
   • 1.5k views
   • 
   • Effen
   • December 13, 2020

2. Individual CB/DB plan for partnership members with no employees

   By Billypilgrim, December 9, 2020
   • 3 replies
   • 738 views
   • 
   • C. B. Zeller
   • December 9, 2020

3. unpaid minimum excise tax second year

   By Draper55, December 8, 2020
   • 1 reply
   • 954 views
   • 
   • Lou S.
   • December 8, 2020

4. Revenue Procedure That specified assuming same hours as prior year

   By Tedterrific, December 7, 2020   

   • valuation assumptions
   • 1 reply
   • 984 views
   • 
   • Effen
   • December 8, 2020

5. 401(a)26 with Floor Offset Plan

   By Dougsbpc, November 28, 2020
   • 2 replies
   • 1.3k views
   • 
   • Calavera
   • November 30, 2020

6. Maximum lump sum for deferred retiree at 415 limit

   By drakecohen, April 29, 2015
   • 7 replies
   • 2.7k views
   • 
   • still learning
   • November 30, 2020

7. RASD

   By still learning, November 25, 2020   

   • rasd
   • 415
   • (and 1 more)

     Tagged with:

     • rasd
     • 415
     • lump sum
   • 0 replies
   • 911 views
   • 
   • still learning
   • November 25, 2020

8. Missed quarterly contributions - notification of participants

   By truphao, November 22, 2020   

   • missed quarterlies
   • 2 replies
   • 1.2k views
   • 
   • truphao
   • November 23, 2020

9. can a 401(k) r PS account be rolled over to a regular DB or a 412(e)(3) and the funds remain segregated?

   By RayJJohnsonJr, November 10, 2020
   • 3 replies
   • 757 views
   • 
   • RayJJohnsonJr
   • November 22, 2020

10. Financial planner and PBGC coverage

    By Jakyasar, November 19, 2020
    • 7 replies
    • 1.2k views
    • 
    • truphao
    • November 22, 2020

11. Acquisition

    By truphao, October 30, 2020   

    • acquisition
    • 8 replies
    • 1.6k views
    • 
    • truphao
    • November 22, 2020

12. PBGC coverage for DB plans covering spouses only

    By Jakyasar, November 19, 2020
    • 3 replies
    • 1.9k views
    • 
    • Jakyasar
    • November 19, 2020

13. Alternate Payee

    By MermaidMama, October 20, 2020   

    • defined benefit plans
    • nonvested
    • (and 2 more)

      Tagged with:

      • defined benefit plans
      • nonvested
      • early retirement
      • distributions payable
    • 9 replies
    • 2.6k views
    • 
    • JM
    • November 19, 2020

14. DB Term - 1 Man Timing

    By Lou S., November 18, 2020
    • 1 reply
    • 983 views
    • 
    • CuseFan
    • November 18, 2020

15. Union 401a question

    By DeltaRat, November 18, 2020
    • 2 replies
    • 717 views
    • 
    • Lou S.
    • November 18, 2020

16. DB termination - overfunded

    By Jakyasar, November 12, 2020
    • 12 replies
    • 3k views
    • 
    • Jakyasar
    • November 17, 2020

17. PBGC missed contribution reporting

    By pixiebear, September 25, 2020
    • 5 replies
    • 1.2k views
    • 
    • Jeff Hartmann
    • November 16, 2020

18. Individual CB Plan for Dr. in Control Group?

    By TPApril, November 14, 2020
    • 1 reply
    • 883 views
    • 
    • C. B. Zeller
    • November 14, 2020

19. Lump sum for late retiree owner

    By still learning, November 13, 2020   

    • 415
    • 8 replies
    • 1.2k views
    • 
    • david rigby
    • November 13, 2020

20. 2021 Enrolled Actuaries Meeting

    By mwyatt, November 11, 2020
    • 3 replies
    • 1.7k views
    • 
    • Hojo
    • November 12, 2020

21. Funding cushion and expected increases in comp with 415

    By C. B. Zeller, November 12, 2020
    • 0 replies
    • 1k views
    • 
    • C. B. Zeller
    • November 12, 2020

22. Does a 412(e)(3) Plan get an extension to 12/31/20

    By RayJJohnsonJr, October 15, 2020
    • 6 replies
    • 1.5k views
    • 
    • RayJJohnsonJr
    • November 10, 2020

23. Voluntary Service Crediting for Period of Lay-Off

    By BTG, November 4, 2020
    • 7 replies
    • 1.5k views
    • 
    • BTG
    • November 5, 2020

24. How many cash-balance pension plans tap PBGC coverage?

    By Peter Gulia, November 3, 2020   

    • pbgc; cash-balance
    • 2 replies
    • 728 views
    • 
    • Peter Gulia
    • November 3, 2020

25. Frozen Plan and 401(a)(26)

    By SSRRS, November 6, 2018
    • 12 replies
    • 4.8k views
    • 
    • thepensionmaven
    • October 23, 2020

26. Freeze 412(e)(3) Plan

    By jkdoll2, October 14, 2020
    • 4 replies
    • 1.8k views
    • 
    • DMcGovern
    • October 16, 2020

27. COLAs in private sector defined benefit plans?

    By Susan L, October 9, 2020
    • 10 replies
    • 3.1k views
    • 
    • Susan L
    • October 13, 2020

28. adding a Cash Balance before a Stock Sale

    By Chipwood 24, September 22, 2020   

    • adding a cash balance before a stock sale
    • 3 replies
    • 983 views
    • 
    • Chipwood 24
    • October 7, 2020

29. PBGC Missing Participant - Cash Balance

    By Hojo, October 1, 2020
    • 7 replies
    • 2k views
    • 
    • david rigby
    • October 5, 2020

30. SB deadline when under $250,000

    By Bri, September 29, 2020
    • 2 replies
    • 721 views
    • 
    • david rigby
    • September 30, 2020

31. DB Contribution for Sole Proprietor

    By Cynchbeast, September 28, 2020
    • 1 reply
    • 698 views
    • 
    • CuseFan
    • September 28, 2020

32. Pension Attorney Referral--

    By VeryOldMan, May 21, 2020
    • 10 replies
    • 1.9k views
    • 
    • RatherBeGolfing
    • September 25, 2020

33. Deduction versus minimum funding deadline and Sch SB

    By Jakyasar, September 18, 2020
    • 4 replies
    • 755 views
    • 
    • Jakyasar
    • September 22, 2020

34. Front-loaded Funding – Defined Benefit Plan

    By Pete, September 20, 2020
    • 5 replies
    • 4k views
    • 
    • Mike Preston
    • September 21, 2020

35. Sole Prop Net Comp - Unpaid Required Contributions

    By Hojo, September 2, 2020
    • 2 replies
    • 1.2k views
    • 
    • AndyH
    • September 18, 2020

36. Actuarial Outpost

    By BG5150, September 15, 2020
    • 6 replies
    • 1.2k views
    • 
    • BG5150
    • September 17, 2020

37. DB Participant terminates with 800 hours of service

    By SSRRS, September 11, 2020
    • 4 replies
    • 899 views
    • 
    • Bill Presson
    • September 16, 2020

38. Adding Years of Service

    By Toy Cannon, September 14, 2020
    • 8 replies
    • 1.9k views
    • 
    • Luke Bailey
    • September 16, 2020

39. Contribution Count for future year

    By SKC, September 15, 2020
    • 2 replies
    • 902 views
    • 
    • david rigby
    • September 15, 2020

40. Over funded Defined Benefit Plan

    By ConnieStorer, September 9, 2020
    • 4 replies
    • 1.4k views
    • 
    • arthurkagan
    • September 11, 2020

41. Filing deadline for 5500 with short plan year

    By Kimberly Valentine-Pierrot, September 4, 2020   

    • final/short plan year
    • 8 replies
    • 4.6k views
    • 
    • Kimberly Valentine-Pierrot
    • September 8, 2020

42. K-1 vs W-2 for contribution

    By thepensionmaven, September 1, 2020
    • 4 replies
    • 2k views
    • 
    • BG5150
    • September 2, 2020

43. DB Deduction

    By Christopher Wilson, August 18, 2020
    • 2 replies
    • 1.4k views
    • 
    • C. B. Zeller
    • August 19, 2020

44. Does a DB Plan with 10/31/19 YE get the extension?

    By RayJJohnsonJr, August 11, 2020
    • 2 replies
    • 602 views
    • 
    • Bill Presson
    • August 11, 2020

45. CARES Act IRS Notice 2020-61 for DBs: PSA

    By knappy, August 6, 2020   

    • db
    • irs
    • (and 1 more)

      Tagged with:

      • db
      • irs
      • cares act
    • 3 replies
    • 1.5k views
    • 
    • knappy
    • August 11, 2020

46. CRD allowed in addition to RMD?

    By David Peckham, August 10, 2020
    • 2 replies
    • 778 views
    • 
    • Mike Preston
    • August 10, 2020

47. Over Funded, Single Member DB Plan

    By guestdelta, May 29, 2019
    • 8 replies
    • 2k views
    • 
    • AndyH
    • August 4, 2020

48. Excess Asset from Suspense Account Allocation in QRP

    By AdKu, May 15, 2020
    • 6 replies
    • 2k views
    • 
    • VeryOldMan
    • July 25, 2020

49. Contribution and deduction with midyear merger

    By Sue B, July 25, 2020   

    • contribution
    • deduction
    • (and 1 more)

      Tagged with:

      • contribution
      • deduction
      • merger
    • 2 replies
    • 684 views
    • 
    • Sue B
    • July 25, 2020

50. cash balance with life insurance

    By B21, January 16, 2020
    • 23 replies
    • 4.7k views
    • 
    • C. B. Zeller
    • July 24, 2020