Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Post-Retirement Medical Accounts-DB

   By JAY21, November 14, 2005
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   • JAY21
   • November 14, 2005

2. Non discrimination testing

   By Gary, April 7, 2009
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   • Gary
   • April 7, 2009

3. Retiree COLA permitted in frozen plan?

   By AndyH, June 8, 2000
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   • AndyH
   • June 8, 2000

4. Coverage Testing of Employee Choice

   By AndyH, February 14, 2007
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   • AndyH
   • February 14, 2007

5. IRC 411(a)(9)

   By Guest PGH.ERISA, April 7, 2008
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   • Guest
   • April 7, 2008

6. aftaps - int rates for funding vs restrictions

   By Guest ctrapatsos, September 25, 2009
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   • Guest
   • September 25, 2009

7. QPSA and Pre-35 Separations

   By Guest Edward McElroy, April 29, 1999
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   • Guest
   • April 29, 1999

8. PBGC termination - Notice of Plan Benefit

   By Dinosaur, September 2, 2010
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   • Dinosaur
   • September 2, 2010

9. PBGC premiums in the context of a mid-year spinoff

   By gle318612, September 26, 2011
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   • gle318612
   • September 26, 2011

10. 2 sole props are a common control group - deductions?

    By Belgarath, November 27, 2013
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    • Belgarath
    • November 27, 2013

11. Need and Enrolled Actuary

    By HarleyBabe, December 13, 2011
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    • HarleyBabe
    • December 13, 2011

12. Union plan which is frozen

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

13. User Fee for 2 Minimum Funding Waiver Requests

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

14. Purchase of overfunded DB plan

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

15. restructuring and reasonable classification

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

16. No Suspension of Benefits Notice Provided

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

17. 2024 Annual Funding Notices Due in 2025

    By Rick, January 31, 2025
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    • Rick
    • January 31, 2025

18. combined plan deduction limit

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

19. 412(i)

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

20. Excel Custom Functions for PPA Annuity Factors

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

21. 8955-SSA

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

22. 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

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

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

24. insurance in defined benefit plans

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

25. RASD Amendments

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

26. Shared Employee

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

27. Distribution to a Restricted HCE

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

28. Definition of Accd Ben in Cash Balance Plan

    By Gary, June 15, 2000
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    • 1.6k views
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    • Gary
    • June 15, 2000

29. Suspension of Benefit at 100% Pay Limit

    By SoCalActuary, September 6, 2006
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    • SoCalActuary
    • September 6, 2006

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

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

31. Investment opportunity.

    By Guest SRisher, September 28, 2005
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    • Guest
    • September 28, 2005

32. Deadline for deductible contribution

    By Gary, August 3, 2007
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    • Gary
    • August 3, 2007

33. Impermissible Manipulation of Annuity Starting Date?

    By Übernerd, November 18, 2014   

    • annuity starting date
    • 0 replies
    • 927 views
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    • Übernerd
    • November 18, 2014

34. Top Heavy Minimum-2 plans

    By Guest Don N, May 26, 1999
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    • Guest
    • May 26, 1999

35. 10% penalty on overpayments made to 5% owners

    By Richard Anderson, June 19, 2000
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    • Richard Anderson
    • June 19, 2000

36. Cash Balance - Calculation of Accrual for Testing

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

37. EGTRRA non-amenders

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

38. RPA Full funding floor for EOY valuation

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

39. IRC 4971

    By lexi, April 4, 2007
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    • lexi
    • April 4, 2007

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

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

41. 436 Notice - Due date

    By tymesup, October 28, 2010
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    • tymesup
    • October 28, 2010

42. PBGC Covered?

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

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

    By Guest, August 23, 2000
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    • Guest
    • August 23, 2000

44. 415 Final Regulations and Conversion to Multiemployer Plan

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

45. Benefits, rights and features

    By FAPInJax, March 18, 2009
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    • FAPInJax
    • March 18, 2009

46. New RPA Benefit Restriction Break

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

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

    By david rigby, June 28, 2000
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    • david rigby
    • June 28, 2000

48. Does soft freeze meet safe harbor

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

49. 430/436 plan language

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

50. 5500ez

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