Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. 415 ISSUE for Plan Terminations

   By Sixpack, September 24, 2019   

   • dual pension plans
   • 1 reply
   • 524 views
   • 
   • Mike Preston
   • September 24, 2019

2. New DB Plan - identifying 1st 5500 filing year

   By TPApril, July 19, 2022
   • 1 reply
   • 524 views
   • 
   • Lou S.
   • July 19, 2022

3. Excludable or Benefiting

   By CuseFan, January 25, 2024
   • 2 replies
   • 524 views
   • 
   • truphao
   • January 26, 2024

4. End of Year to Beginning of Year Valuation

   By Dougsbpc, October 25, 2023
   • 1 reply
   • 523 views
   • 
   • Lou S.
   • October 25, 2023

5. Resolving data error for audit

   By TPApril, June 15, 2018
   • 3 replies
   • 523 views
   • 
   • RatherBeGolfing
   • June 16, 2018

6. Plan amended for in-svc distribution NRA - frozen - but lump sum available

   By DW, February 25, 2022
   • 2 replies
   • 522 views
   • 
   • DW
   • February 25, 2022

7. Pay CB expenses with 401k Forfeiture?

   By Gadgetfreak, December 1, 2021
   • 2 replies
   • 522 views
   • 
   • Gadgetfreak
   • December 1, 2021

8. 401(a)(26) issue

   By Socal.actuary, November 29, 2019   

   • min participation-db
   • 1 reply
   • 521 views
   • 
   • Socal.actuary
   • November 29, 2019

9. 1099R Year

   By Pension RC, January 4, 2017
   • 1 reply
   • 520 views
   • 
   • jpod
   • January 4, 2017

10. Paid out in mid year

    By SSRRS, November 22, 2019
    • 2 replies
    • 520 views
    • 
    • SSRRS
    • November 25, 2019

11. No Schedule C or W2

    By thepensionmaven, June 16, 2021
    • 1 reply
    • 519 views
    • 
    • Bill Presson
    • June 16, 2021

12. adjusting plan assets for funding defiicency Minimum funding for plans with with prior year FD

    By VeryOldMan, March 21, 2020
    • 2 replies
    • 519 views
    • 
    • VeryOldMan
    • May 9, 2020

13. 1st year RMD Defined Benefit Plan, no account balance by RBD

    By pensiongeek, August 18
    • 1 reply
    • 517 views
    • 
    • CuseFan
    • August 19

14. IRN 2023-73 417 Mortality Table, why only 5 decimal places?

    By mwyatt, December 8, 2023
    • 1 reply
    • 515 views
    • 
    • drakecohen
    • December 8, 2023

15. PBGC Form EA-S

    By dmb, May 4, 2020
    • 1 reply
    • 513 views
    • 
    • Hojo
    • May 4, 2020

16. Insurance related 74-307/100X

    By Jakyasar, June 12, 2024
    • 2 replies
    • 512 views
    • 
    • Jakyasar
    • June 13, 2024

17. PBGC premiums for 2024 with a lookback

    By truphao, October 12, 2023
    • 0 replies
    • 511 views
    • 
    • truphao
    • October 12, 2023

18. Maintaining Pension Plan with Proceeds of Sale

    By Dougsbpc, December 20, 2019
    • 1 reply
    • 508 views
    • 
    • Kevin C
    • December 26, 2019

19. Two rollovers to wife's IRA

    By SSRRS, August 7, 2023
    • 2 replies
    • 506 views
    • 
    • SSRRS
    • August 7, 2023

20. PBGC MYPAA Site down until 12/22

    By SSRRS, December 19, 2021
    • 1 reply
    • 504 views
    • 
    • C. B. Zeller
    • December 20, 2021

21. Subsidized Lump Sum Interest Rate Dilemma

    By CuseFan, March 5, 2020
    • 3 replies
    • 503 views
    • 
    • Calavera
    • March 6, 2020

22. Market Based Cash Balance Plan - Interest Crediting Rate Assumption

    By SCooper, November 28, 2023   

    • cash balance
    • interest credit
    • (and 2 more)

      Tagged with:

      • cash balance
      • interest credit
      • valuation assumptions
      • funding requirements
    • 0 replies
    • 503 views
    • 
    • SCooper
    • November 28, 2023

23. Floor Offset Deductibility Problem

    By dan.jock, February 8, 2017
    • 1 reply
    • 500 views
    • 
    • Mike Preston
    • February 8, 2017

24. Very high paid HCE, terminates, under 3 years and 401(a)(17) limit

    By John Feldt ERPA CPC QPA, April 9, 2021
    • 3 replies
    • 499 views
    • 
    • John Feldt ERPA CPC QPA
    • April 13, 2021

25. Excluding service prior to adoption of the plan for vetsing

    By Tom, May 16, 2024
    • 1 reply
    • 498 views
    • 
    • Bri
    • May 16, 2024

26. Owner-Only Cash Balance Plan - Investment in Collectibles

    By ehayden27, May 12, 2021
    • 3 replies
    • 497 views
    • 
    • Luke Bailey
    • May 14, 2021

27. Different ICR for HCEs vs NHCEs

    By truphao, April 21, 2023
    • 3 replies
    • 496 views
    • 
    • CuseFan
    • April 24, 2023

28. frozen plan excludable participant in NDT

    By Audrey, July 2, 2024
    • 2 replies
    • 495 views
    • 
    • Audrey
    • July 2, 2024

29. Another short year DB/401K

    By thepensionmaven, December 15, 2020
    • 0 replies
    • 494 views
    • 
    • thepensionmaven
    • December 15, 2020

30. Is my plan TH?

    By truphao, November 26, 2023
    • 3 replies
    • 494 views
    • 
    • truphao
    • November 27, 2023

31. New DB plan now for 2020

    By cathyw, September 27, 2021
    • 4 replies
    • 491 views
    • 
    • cathyw
    • September 27, 2021

32. DB Plan Documents for a Municipality

    By Catch22PGM, June 9, 2021
    • 3 replies
    • 491 views
    • 
    • Catch22PGM
    • June 12, 2021

33. Contribution and deduction with midyear merger

    By Sue B, July 25, 2020   

    • contribution
    • deduction
    • (and 1 more)

      Tagged with:

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

34. older mortality tables

    By jeanh, August 15, 2019
    • 2 replies
    • 490 views
    • 
    • jeanh
    • August 16, 2019

35. Required contribution exceeds sch c income - deduction issues for db plans

    By Jakyasar, September 9, 2021
    • 1 reply
    • 490 views
    • 
    • AndyH
    • September 22, 2021

36. PBGC Coverage Determination

    By ConnieStorer, August 11, 2021
    • 1 reply
    • 490 views
    • 
    • C. B. Zeller
    • August 11, 2021

37. Safe Harbor Floor Offsets

    By samuel winikor, December 5, 2017
    • 0 replies
    • 489 views
    • 
    • samuel winikor
    • December 5, 2017

38. Life expectancy vs 5-year rule

    By roy819, December 8, 2021
    • 1 reply
    • 487 views
    • 
    • CuseFan
    • December 8, 2021

39. Relative value disclosure under 5k of lump sum

    By Jakyasar, March 1, 2021
    • 2 replies
    • 485 views
    • 
    • Jakyasar
    • March 1, 2021

40. 401(a)(26) when Participation is frozen

    By Audrey, July 28, 2023
    • 0 replies
    • 484 views
    • 
    • Audrey
    • July 28, 2023

41. Hoping this makes sense....Change eligibility?

    By Bri, February 15, 2019
    • 2 replies
    • 483 views
    • 
    • Bri
    • February 16, 2019

42. Amend QJSA

    By Cloudy, November 4, 2016
    • 0 replies
    • 483 views
    • 
    • Cloudy
    • November 4, 2016

43. Life Insurance in a Cash Balance Plan

    By metsfan026, April 11, 2022
    • 2 replies
    • 482 views
    • 
    • Jakyasar
    • April 12, 2022

44. Restricted Employee Distribution

    By Cloudy, May 27, 2020
    • 0 replies
    • 481 views
    • 
    • Cloudy
    • May 27, 2020

45. New Employer

    By Gilmore, December 23, 2019
    • 2 replies
    • 478 views
    • 
    • Gilmore
    • December 23, 2019

46. increasing rmds additional accruals

    By Draper55, March 1, 2018
    • 0 replies
    • 476 views
    • 
    • Draper55
    • March 1, 2018

47. CB document related question

    By Jakyasar, December 23, 2022
    • 3 replies
    • 476 views
    • 
    • Hojo
    • December 27, 2022

48. senior moment

    By thepensionmaven, January 28, 2020
    • 3 replies
    • 475 views
    • 
    • thepensionmaven
    • January 29, 2020

49. Distribution to a Restricted HCE

    By dpav, July 29, 2021
    • 0 replies
    • 470 views
    • 
    • dpav
    • July 29, 2021

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

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