Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Union plan which is frozen

   By fiona1, January 26, 2012
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   • fiona1
   • January 26, 2012

2. User Fee for 2 Minimum Funding Waiver Requests

   By Guest Matt123, January 23, 2014
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   • Guest
   • January 23, 2014

3. Purchase of overfunded DB plan

   By Guest Jae, June 13, 2000
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   • Guest
   • June 13, 2000

4. restructuring and reasonable classification

   By AndyH, May 17, 2005
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   • AndyH
   • May 17, 2005

5. No Suspension of Benefits Notice Provided

   By Gary, June 13, 2000
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   • Gary
   • June 13, 2000

6. 2024 Annual Funding Notices Due in 2025

   By Rick, January 31
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   • Rick
   • January 31

7. combined plan deduction limit

   By Gary, April 21, 2011
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   • Gary
   • April 21, 2011

8. 412(i)

   By Guest Julian, March 28, 2003
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   • Guest
   • March 28, 2003

9. Excel Custom Functions for PPA Annuity Factors

   By Guest Doug Goelz, December 20, 2009
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   • Guest
   • December 20, 2009

10. 8955-SSA

    By Guest megs2887, December 14, 2011
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    • Guest
    • December 14, 2011

11. What happens when a top hat plan participant is no longer eligible?

    By Guest newtobenefits, September 26, 2008
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    • Guest
    • September 26, 2008

12. Adding Lump Sum Option after Plan Termination process has begun

    By Alonzo, June 14, 2000
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    • Alonzo
    • June 14, 2000

13. insurance in defined benefit plans

    By Guest mich823, November 8, 2001
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    • Guest
    • November 8, 2001

14. RASD Amendments

    By JAY21, February 8, 2006
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    • JAY21
    • February 8, 2006

15. Shared Employee

    By Guest Orlando4k, November 2, 2011
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    • Guest
    • November 2, 2011

16. Distribution to a Restricted HCE

    By dpav, July 29, 2021
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    • 472 views
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    • dpav
    • July 29, 2021

17. Definition of Accd Ben in Cash Balance Plan

    By Gary, June 15, 2000
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    • 1.5k views
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    • Gary
    • June 15, 2000

18. Suspension of Benefit at 100% Pay Limit

    By SoCalActuary, September 6, 2006
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    • 1.1k views
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    • SoCalActuary
    • September 6, 2006

19. Best practices - finding missing participants and processing participant deaths

    By StaceyHelton, February 11, 2016
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    • 870 views
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    • StaceyHelton
    • February 11, 2016

20. Investment opportunity.

    By Guest SRisher, September 28, 2005
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    • 1k views
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    • Guest
    • September 28, 2005

21. Deadline for deductible contribution

    By Gary, August 3, 2007
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    • 1k views
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    • Gary
    • August 3, 2007

22. Impermissible Manipulation of Annuity Starting Date?

    By Übernerd, November 18, 2014   

    • annuity starting date
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    • 895 views
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    • Übernerd
    • November 18, 2014

23. Top Heavy Minimum-2 plans

    By Guest Don N, May 26, 1999
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    • 1.4k views
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    • Guest
    • May 26, 1999

24. 10% penalty on overpayments made to 5% owners

    By Richard Anderson, June 19, 2000
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    • 1.4k views
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    • Richard Anderson
    • June 19, 2000

25. Cash Balance - Calculation of Accrual for Testing

    By Guest Scott McHenry, May 28, 2003
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    • 921 views
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    • Guest
    • May 28, 2003

26. EGTRRA non-amenders

    By Guest guppy, May 21, 2004
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    • Guest
    • May 21, 2004

27. RPA Full funding floor for EOY valuation

    By FAPInJax, July 12, 2005
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    • FAPInJax
    • July 12, 2005

28. IRC 4971

    By lexi, April 4, 2007
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    • 1.6k views
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    • lexi
    • April 4, 2007

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

    By flosfur, March 18, 2009
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    • 728 views
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    • flosfur
    • March 18, 2009

30. 436 Notice - Due date

    By tymesup, October 28, 2010
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    • 1.2k views
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    • tymesup
    • October 28, 2010

31. PBGC Covered?

    By stbennet, March 1, 2011
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    • 974 views
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    • stbennet
    • March 1, 2011

32. "significantly discriminatory" under 1.401(a)(4)-5

    By Guest, August 23, 2000
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    • 1.4k views
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    • Guest
    • August 23, 2000

33. 415 Final Regulations and Conversion to Multiemployer Plan

    By Guest dsw, September 4, 2007
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    • 998 views
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    • Guest
    • September 4, 2007

34. Benefits, rights and features

    By FAPInJax, March 18, 2009
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    • 1.1k views
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    • FAPInJax
    • March 18, 2009

35. New RPA Benefit Restriction Break

    By Dougsbpc, September 5, 2010
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    • 868 views
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    • Dougsbpc
    • September 5, 2010

36. Missing Participant under a DB plan termination is now no longer missi

    By david rigby, June 28, 2000
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    • 1.4k views
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    • david rigby
    • June 28, 2000

37. Does soft freeze meet safe harbor

    By dmb, April 27, 2006
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    • dmb
    • April 27, 2006

38. 430/436 plan language

    By Guest bobolink, October 22, 2009
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    • Guest
    • October 22, 2009

39. 5500ez

    By Gary, March 24, 2011
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    • Gary
    • March 24, 2011

40. FAS87 & SERP

    By Guest Don N, June 28, 2000
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    • 1.4k views
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    • Guest
    • June 28, 2000

41. 436 vs 401(a)(9) and nonspouse beneficiaries

    By Guest DFW EBEC, February 19, 2010
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    • 802 views
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    • Guest
    • February 19, 2010

42. 404(a)(7) Limit For Different Plan/Fiscal Years

    By Guest merlin, February 14, 2005
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    • Guest
    • February 14, 2005

43. Soliciting recommendations for DB admin

    By Guest Spock, June 5, 2009
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    • Guest
    • June 5, 2009

44. Pension Benefit Statements

    By dmb, November 20, 2009
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    • dmb
    • November 20, 2009

45. Choice to Convert DB Plan

    By Guest pep, June 14, 1999
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    • 1.4k views
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    • Guest
    • June 14, 1999

46. Accrued Benefit in Cash Balance Plan

    By Gary, June 16, 1999
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    • 1.4k views
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    • Gary
    • June 16, 1999

47. PBGC rate to 120% PBGC rate

    By Gary, November 8, 2001
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    • 2.1k views
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    • Gary
    • November 8, 2001

48. Top-Heavy exemption

    By JustnERPA, January 23, 2019
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    • 459 views
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    • JustnERPA
    • January 23, 2019

49. Final 415 Regs - applying the 401(a)(17) limit

    By John Feldt ERPA CPC QPA, April 4, 2007
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    • 1.7k views
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    • John Feldt ERPA CPC QPA
    • April 4, 2007

50. Monthly Yield Curve tables

    By david rigby, February 3, 2009
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    • 945 views
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    • david rigby
    • February 3, 2009