Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. See how IBM Employees are challenging the company's decision to conver

   By Guest dave_lovelace, July 18, 1999
   • 0 replies
   • 1.4k views
   • 
   • Guest
   • July 18, 1999

2. Excess Death Benefit

   By goldtpa, April 6, 2007
   • 0 replies
   • 2k views
   • 
   • goldtpa
   • April 6, 2007

3. Does cashout lookback rule apply to vested terms in a DB plan?

   By Guest beth beaube, July 19, 1999
   • 0 replies
   • 1.5k views
   • 
   • Guest
   • July 19, 1999

4. calculating comp limits pre-EGTRRA method after EGTRRA

   By Guest knichols, March 9, 2005
   • 0 replies
   • 1k views
   • 
   • Guest
   • March 9, 2005

5. Pension plan investments

   By Gary, July 12, 2010
   • 0 replies
   • 926 views
   • 
   • Gary
   • July 12, 2010

6. PBGC Unfunded Vested Valuation Date

   By Guest osmundo, April 24, 2011
   • 0 replies
   • 1.1k views
   • 
   • Guest
   • April 24, 2011

7. Benefit Election - Post age 70-1/2

   By richard, July 23, 1999
   • 0 replies
   • 1.5k views
   • 
   • richard
   • July 23, 1999

8. Nondiscrimination with participant beyond NRA

   By FAPInJax, December 19, 2003
   • 0 replies
   • 1k views
   • 
   • FAPInJax
   • December 19, 2003

9. Segment Rates For EOY Valuations

   By Guest merlin, January 9, 2009
   • 0 replies
   • 823 views
   • 
   • Guest
   • January 9, 2009

10. Non-HCE annuity purchase & AFTAP

    By Guest Linda B, March 20, 2009
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • March 20, 2009

11. Listing of Required Modifications

    By Gary, June 15, 2010
    • 0 replies
    • 1.3k views
    • 
    • Gary
    • June 15, 2010

12. 415 Limit Determination - Cash Balance Plan with old DB Frozen Benefit

    By Rolf Trautmann, September 7, 2015
    • 0 replies
    • 1.3k views
    • 
    • Rolf Trautmann
    • September 7, 2015

13. Section 401(h) medical plan

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

14. Broadly Available Separate Plans-of much use ?

    By JAY21, September 29, 2005
    • 0 replies
    • 1.6k views
    • 
    • JAY21
    • September 29, 2005

15. 25% deduction limit - a variation on a theme

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

16. PBGC Technical Advice on Plan Terminations

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

17. Mortality Table for Terminating Cash Balance Plan

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

18. Annual Funding Notice for Eligible Charity Plans

    By dmb, February 3, 2011
    • 0 replies
    • 831 views
    • 
    • dmb
    • February 3, 2011

19. pension deductions and controlled group

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

20. Unfreeze 412(e)(3) plan

    By slburnett, October 28, 2015
    • 0 replies
    • 783 views
    • 
    • slburnett
    • October 28, 2015

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

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

22. Different meanings of FTAP

    By Guest Mike Melnick, April 11, 2008
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • April 11, 2008

23. Manually signed Form 5500

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

24. IRS Final 430 regs

    By My 2 cents, September 8, 2015   

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

25. PBGC Form 4010 Exemption for Terminated DB Plan?

    By Brooklyn, April 5, 2022   

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

26. Lump sum 411 protected benefits

    By Gary, July 29, 1999
    • 0 replies
    • 1.6k views
    • 
    • Gary
    • July 29, 1999

27. National Steel Corp - Potential Plan Termination

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

28. waiver of premium

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

29. 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
    • 
    • Übernerd
    • January 27, 2015

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

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

31. Max Insurance - Death Benefit Language

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

32. 411 post age 65 accruals - State Ret Plan for Teachers

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

33. Top Heavy Required Aggregation Group 4 Year Lookback

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

34. standing elections

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

35. NON-QUALIFYING ASSETS

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

36. Schedule SB questions (Part 2)

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

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

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

38. HEART, USERRA, and Differential Wage Payments

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

39. Insight Into the SE Tax - Schedule SE

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

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

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

41. New QJSA/QPSA Notice Requirements - Corbel

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

42. User Fee

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

43. content needed for a cont. ed. book

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

44. HATFA §2003(c) Amendment Deadline

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

45. market value adjustments

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

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

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

47. Prefunding Balance elections

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

48. Accrual classes by name

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

49. PBGC coverage after divorce

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

50. GATT lump sum transition

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