Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. 415 Limit Determination - Cash Balance Plan with old DB Frozen Benefit

   By Rolf Trautmann, September 7, 2015
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   • 1.2k views
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   • Rolf Trautmann
   • September 7, 2015

2. Section 401(h) medical plan

   By flosfur, May 29, 2003
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   • 2.1k views
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   • flosfur
   • May 29, 2003

3. Broadly Available Separate Plans-of much use ?

   By JAY21, September 29, 2005
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   • 1.5k views
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   • JAY21
   • September 29, 2005

4. 25% deduction limit - a variation on a theme

   By richard, July 27, 1999
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   • 1.3k views
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   • richard
   • July 27, 1999

5. PBGC Technical Advice on Plan Terminations

   By Andy the Actuary, December 4, 2007
   • 0 replies
   • 906 views
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   • Andy the Actuary
   • December 4, 2007

6. Mortality Table for Terminating Cash Balance Plan

   By KimberlyC, October 28, 2015
   • 0 replies
   • 808 views
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   • KimberlyC
   • October 28, 2015

7. Annual Funding Notice for Eligible Charity Plans

   By dmb, February 3, 2011
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   • 818 views
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   • dmb
   • February 3, 2011

8. pension deductions and controlled group

   By Gary, January 31, 2013
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   • 1k views
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   • Gary
   • January 31, 2013

9. Unfreeze 412(e)(3) plan

   By slburnett, October 28, 2015
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   • 772 views
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   • slburnett
   • October 28, 2015

10. Getting Rid of Merged DB Plan's Frozen Voluntary Employee Contribution Account

    By Guest rocnrols2, July 14, 2005
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    • 1.3k views
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    • Guest
    • July 14, 2005

11. Different meanings of FTAP

    By Guest Mike Melnick, April 11, 2008
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    • 1.3k views
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    • Guest
    • April 11, 2008

12. Manually signed Form 5500

    By Pension RC, June 26, 2014
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    • 1.1k views
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    • Pension RC
    • June 26, 2014

13. IRS Final 430 regs

    By My 2 cents, September 8, 2015   

    • Quarterly contribution rules
    • 0 replies
    • 1.3k views
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    • My 2 cents
    • September 8, 2015

14. PBGC Form 4010 Exemption for Terminated DB Plan?

    By Brooklyn, April 5, 2022   

    • pbgc
    • form 4010
    • 0 replies
    • 464 views
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    • Brooklyn
    • April 5, 2022

15. Lump sum 411 protected benefits

    By Gary, July 29, 1999
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    • 1.5k views
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    • Gary
    • July 29, 1999

16. National Steel Corp - Potential Plan Termination

    By Guest pjb, January 28, 2003
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    • 1.1k views
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    • Guest
    • January 28, 2003

17. waiver of premium

    By goldtpa, March 13, 2003
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    • 1k views
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    • goldtpa
    • March 13, 2003

18. Final Average Earnings: Can Post-Severance Comp Be Counted in Final Month of Employment?

    By Übernerd, January 27, 2015   

    • final average earnings
    • compensation
    • (and 1 more)

      Tagged with:

      • final average earnings
      • compensation
      • post-severance
    • 0 replies
    • 1.2k views
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    • Übernerd
    • January 27, 2015

19. Distributions Resulting from Fraud - Can a DB Plan Recover Amounts Paid to IRS?

    By lrc14, January 3, 2011
    • 0 replies
    • 753 views
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    • lrc14
    • January 3, 2011

20. Max Insurance - Death Benefit Language

    By JAY21, August 20, 2014
    • 0 replies
    • 862 views
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    • JAY21
    • August 20, 2014

21. 411 post age 65 accruals - State Ret Plan for Teachers

    By Gary, November 14, 2000
    • 0 replies
    • 1.5k views
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    • Gary
    • November 14, 2000

22. Top Heavy Required Aggregation Group 4 Year Lookback

    By Guest Scott McHenry, February 25, 2003
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    • 1.2k views
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    • Guest
    • February 25, 2003

23. standing elections

    By Gary, March 28, 2011
    • 0 replies
    • 1k views
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    • Gary
    • March 28, 2011

24. NON-QUALIFYING ASSETS

    By Guest dbgirl, February 20, 2007
    • 0 replies
    • 1.2k views
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    • Guest
    • February 20, 2007

25. Schedule SB questions (Part 2)

    By dmb, October 7, 2010
    • 0 replies
    • 981 views
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    • dmb
    • October 7, 2010

26. What happens to the non-deductible amounts under the 412 limitation?

    By Guest Gary A. Luing, December 2, 2002
    • 0 replies
    • 1.2k views
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    • Guest
    • December 2, 2002

27. HEART, USERRA, and Differential Wage Payments

    By Guest ebenefits, January 3, 2011
    • 0 replies
    • 1.5k views
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    • Guest
    • January 3, 2011

28. Insight Into the SE Tax - Schedule SE

    By ubermax, February 2, 2012
    • 0 replies
    • 1k views
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    • ubermax
    • February 2, 2012

29. PBGC Mediation Program -- Anybody Have Experience They Could Share?

    By Dave Baker, June 9, 2021
    • 0 replies
    • 341 views
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    • Dave Baker
    • June 9, 2021

30. New QJSA/QPSA Notice Requirements - Corbel

    By Guest MikeD, June 21, 2004
    • 0 replies
    • 1.4k views
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    • Guest
    • June 21, 2004

31. User Fee

    By Penman2006, January 17, 2006
    • 0 replies
    • 1.2k views
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    • Penman2006
    • January 17, 2006

32. content needed for a cont. ed. book

    By Guest lawallach, March 21, 2009
    • 0 replies
    • 802 views
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    • Guest
    • March 21, 2009

33. HATFA §2003(c) Amendment Deadline

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

34. market value adjustments

    By Guest LBBarr, October 4, 2000
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    • 1.7k views
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    • Guest
    • October 4, 2000

35. ASPA Summer Conference, IRS Q&A # 6

    By Guest PensionNW, August 4, 2004
    • 0 replies
    • 1k views
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    • Guest
    • August 4, 2004

36. Prefunding Balance elections

    By My 2 cents, September 13, 2010
    • 0 replies
    • 2.6k views
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    • My 2 cents
    • September 13, 2010

37. Accrual classes by name

    By John Feldt ERPA CPC QPA, November 2, 2010
    • 0 replies
    • 975 views
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    • John Feldt ERPA CPC QPA
    • November 2, 2010

38. PBGC coverage after divorce

    By NZtpa, December 2, 2021
    • 0 replies
    • 362 views
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    • NZtpa
    • December 2, 2021

39. GATT lump sum transition

    By Gary, August 20, 1999
    • 0 replies
    • 1.5k views
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    • Gary
    • August 20, 1999

40. Funding a Cash Balance Plan

    By Guest pension222, July 31, 2003
    • 0 replies
    • 964 views
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    • Guest
    • July 31, 2003

41. DB Vendor

    By Guest stevena1, April 10, 2007
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    • 1.1k views
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    • Guest
    • April 10, 2007

42. Termination of DB Plan / Qualified Replacement Plan

    By J. Bringhurst, November 1, 2006
    • 0 replies
    • 2k views
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    • J. Bringhurst
    • November 1, 2006

43. Benefits Subject to taxes

    By Gary, January 24, 2007
    • 0 replies
    • 954 views
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    • Gary
    • January 24, 2007

44. Overfunded one man plan and PPA maximum deduction

    By Guest DCquestioner, December 15, 2008
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    • 1.2k views
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    • Guest
    • December 15, 2008

45. When are DB plan restatements due for individually designed plans?

    By katieinny, October 8, 2010
    • 0 replies
    • 883 views
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    • katieinny
    • October 8, 2010

46. 2008 Funding Rules

    By JAY21, November 1, 2007
    • 0 replies
    • 887 views
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    • JAY21
    • November 1, 2007

47. In overfunded DB Plan for Public 'Ees, could COLA for retirees' medica

    By Guest songlaw, January 9, 2003
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    • 1.1k views
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    • Guest
    • January 9, 2003

48. Gerstner Speaks (IBM)

    By Guest Rmontefu, August 21, 1999
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    • 1.4k views
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    • Guest
    • August 21, 1999

49. Cash-Balance Plans

    By Guest RSNOW, May 30, 2003
    • 0 replies
    • 940 views
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    • Guest
    • May 30, 2003

50. Small Pension Plan Audit Waiver Exemption Blown - what happens?

    By Benefits to all, April 26, 2013
    • 0 replies
    • 1.1k views
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    • Benefits to all
    • April 26, 2013