Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Start-up plan retroactive to 1/1/2022 but taxes have been filed?

   By truphao, March 30, 2023
   • 2 replies
   • 468 views
   • 
   • Lou S.
   • March 30, 2023

2. Third Party Defined Benefit Administration & Actuarial Platform Leasing Options

   By mcronin13, February 7, 2024
   • 1 reply
   • 467 views
   • 
   • mbvs
   • February 8, 2024

3. EZ or SF?

   By truphao, August 29, 2024
   • 2 replies
   • 466 views
   • 
   • truphao
   • August 29, 2024

4. Termination of Cash Balance

   By thepensionmaven, February 4, 2020
   • 1 reply
   • 466 views
   • 
   • Mike Preston
   • February 5, 2020

5. No compensation for current year

   By SSRRS, March 3, 2020
   • 3 replies
   • 464 views
   • 
   • Mike Preston
   • March 4, 2020

6. Compensation determination for 415 limits

   By Jakyasar, August 20, 2024
   • 2 replies
   • 461 views
   • 
   • Jakyasar
   • August 22, 2024

7. 2024 417e @ 5.5% vs 2023 417e @5.5%

   By Jakyasar, January 19, 2024
   • 1 reply
   • 458 views
   • 
   • truphao
   • January 19, 2024

8. PBGC Form 4010 Exemption for Terminated DB Plan?

   By Brooklyn, April 5, 2022   

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

9. 1.401(a)(26)-7(c)

   By Draper55, December 22, 2021
   • 1 reply
   • 456 views
   • 
   • bvhea
   • December 29, 2021

10. Top-Heavy exemption

    By JustnERPA, January 23, 2019
    • 0 replies
    • 454 views
    • 
    • JustnERPA
    • January 23, 2019

11. Limiting Salary for certain employees

    By SSRRS, January 13, 2023
    • 2 replies
    • 452 views
    • 
    • truphao
    • January 14, 2023

12. RMDs after Plan Termination

    By Cassopy, June 30, 2022
    • 1 reply
    • 451 views
    • 
    • Lou S.
    • June 30, 2022

13. PBGC interpretation of "greater than 20% active participant reduction" reportable event rule; voluntary late reporting policy

    By Luke Bailey, October 22, 2021
    • 2 replies
    • 451 views
    • 
    • Luke Bailey
    • October 25, 2021

14. Voluntary Contributions Cause 415 excess

    By thepensionmaven, August 20, 2019
    • 1 reply
    • 449 views
    • 
    • Lou S.
    • August 20, 2019

15. accrual rules Fractional Accrual Rule-411(b)(1)(C)

    By VeryOldMan, January 17, 2020
    • 0 replies
    • 447 views
    • 
    • VeryOldMan
    • January 17, 2020

16. Shultz memo minimum in the year of termination

    By Bri, July 24, 2023
    • 1 reply
    • 443 views
    • 
    • Nate S
    • August 7, 2023

17. hurricane relief interest adjustments

    By Draper55, October 4, 2017
    • 0 replies
    • 441 views
    • 
    • Draper55
    • October 4, 2017

18. Plan at 415 limit but slightly overfunded

    By Hojo, November 11, 2019
    • 1 reply
    • 436 views
    • 
    • Mike Preston
    • November 11, 2019

19. DB Document updates

    By Belgarath, November 9, 2022
    • 2 replies
    • 435 views
    • 
    • Belgarath
    • November 10, 2022

20. Directed Trustee for Defined Benefit Plan

    By JustMe, July 13, 2020
    • 2 replies
    • 425 views
    • 
    • david rigby
    • July 14, 2020

21. Frozen DB plan and SPD/SMM requirements

    By alexa, June 20, 2021
    • 0 replies
    • 424 views
    • 
    • alexa
    • June 20, 2021

22. Carry forward contribution

    By Amir, October 29, 2019
    • 1 reply
    • 421 views
    • 
    • Lou S.
    • October 29, 2019

23. Schedule of Reportable Transactions

    By Fred, September 13, 2018
    • 1 reply
    • 417 views
    • 
    • ERISAAPPLE
    • September 13, 2018

24. Applying Benefit Service Limit Across Multiple Formulas

    By CuseFan, December 28, 2018
    • 4 replies
    • 417 views
    • 
    • Mike Preston
    • January 3, 2019

25. New plans after year end, sure, but...

    By Bri, April 14, 2020
    • 1 reply
    • 410 views
    • 
    • AndyH
    • April 15, 2020

26. 415 Lump Sum Issues for Post age 70

    By Sixpack, October 1, 2019   

    • 415 ls post age 70
    • 0 replies
    • 402 views
    • 
    • Sixpack
    • October 1, 2019

27. funding valuation and 401(a(26)

    By Draper55, December 8, 2022
    • 1 reply
    • 398 views
    • 
    • Bri
    • December 9, 2022

28. Deduction shown on 7/31/20 filing to be used for 2020 calendar year?

    By SSRRS, May 19, 2021
    • 2 replies
    • 394 views
    • 
    • SSRRS
    • May 20, 2021

29. Correcting a pension deposit error

    By Sixpack, October 10, 2019   

    • minimum funding deadline
    • 0 replies
    • 391 views
    • 
    • Sixpack
    • October 10, 2019

30. TH minimum / frozen CBP

    By DBnme, February 2, 2023
    • 2 replies
    • 388 views
    • 
    • Jakyasar
    • February 2, 2023

31. Overfunded DB Plan - Company to purchase?

    By HarleyBabe, April 9, 2021
    • 0 replies
    • 386 views
    • 
    • HarleyBabe
    • April 9, 2021

32. Spin-off/New Plan for FDL purposes

    By pcbenefits007, February 20, 2019
    • 0 replies
    • 386 views
    • 
    • pcbenefits007
    • February 20, 2019

33. Hybrid Plan - Variable Annuity Exception

    By Kevin C, March 3, 2020
    • 0 replies
    • 386 views
    • 
    • Kevin C
    • March 3, 2020

34. DB Cycle 3 FIS Document Seminars

    By MonicaS, January 8, 2024
    • 0 replies
    • 383 views
    • 
    • MonicaS
    • January 8, 2024

35. newly covered employees and prior benefit stucture

    By Draper55, March 24, 2023
    • 0 replies
    • 372 views
    • 
    • Draper55
    • March 24, 2023

36. Table of Annual Accruals

    By austin3515, October 25, 2023
    • 1 reply
    • 371 views
    • 
    • Bri
    • October 26, 2023

37. Reversions Post-Tax Cut Jobs Act

    By ERISAAPPLE, July 23, 2018
    • 2 replies
    • 370 views
    • 
    • Mike Preston
    • July 23, 2018

38. Received email from the pbgc

    By SSRRS, Thursday at 06:39 PM
    • 6 replies
    • 370 views
    • 
    • david rigby
    • Friday at 11:21 AM

39. ARP Relief, Quarterly Requirements and revoking elections

    By John314, August 17, 2021   

    • arp
    • funding relief
    • (and 2 more)

      Tagged with:

      • arp
      • funding relief
      • 2021-48
      • america rescue plan
    • 0 replies
    • 369 views
    • 
    • John314
    • August 17, 2021

40. Looking for Actuary - Defined Benefit Plan School District - Needs GASB

    By mjf06241972, June 15, 2022
    • 0 replies
    • 368 views
    • 
    • mjf06241972
    • June 15, 2022

41. RMD related

    By Jakyasar, July 28, 2023
    • 1 reply
    • 368 views
    • 
    • John Feldt ERPA CPC QPA
    • July 28, 2023

42. Partial distribution from Fully Insured plan

    By ajc0202, January 27, 2023
    • 1 reply
    • 366 views
    • 
    • ErnieG
    • January 30, 2023

43. Contribution After Plan Termination

    By Dougsbpc, November 27, 2019
    • 0 replies
    • 366 views
    • 
    • Dougsbpc
    • November 27, 2019

44. DB Plan with separate income for partner?

    By drakecohen, February 21, 2020
    • 0 replies
    • 365 views
    • 
    • drakecohen
    • February 21, 2020

45. PBGC coverage after divorce

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

46. DFVCP

    By SSRRS, June 27, 2024
    • 1 reply
    • 359 views
    • 
    • SSRRS
    • June 27, 2024

47. Can Spin Off Termination Include Active Participants (with Frozen Benefits)?

    By kmhaab, August 12, 2021
    • 0 replies
    • 359 views
    • 
    • kmhaab
    • August 12, 2021

48. Filing without a Signed SB

    By Nate X, October 15, 2021
    • 0 replies
    • 348 views
    • 
    • Nate X
    • October 15, 2021

49. New CB and 401(k) with short plan year

    By SKC, July 27, 2021
    • 0 replies
    • 348 views
    • 
    • SKC
    • July 27, 2021

50. RMD for 1948-DOB owner's new retroactively adopted (or as yet unfunded) DB plan

    By Bri, September 13, 2021
    • 0 replies
    • 343 views
    • 
    • Bri
    • September 13, 2021