Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. 417(e) Mortality Table

   By abanky, November 13, 2007
   • 10 replies
   • 5.3k views
   • 
   • Mike Preston
   • November 20, 2007

2. Death Benefit Limits

   By Gary, September 14, 2009
   • 10 replies
   • 2.5k views
   • 
   • JAY21
   • September 18, 2009

3. RMD - Vesting/Start Date Question

   By pensionam, October 29, 2018
   • 10 replies
   • 2.5k views
   • 
   • EMarie
   • November 8, 2018

4. Takeover DB Plan

   By Blinky the 3-eyed Fish, May 14, 2004
   • 10 replies
   • 1.7k views
   • 
   • david rigby
   • May 18, 2004

5. Plan termination

   By Belgarath, May 4, 2011
   • 10 replies
   • 1.9k views
   • 
   • SoCalActuary
   • May 4, 2011

6. frozen DB

   By K2retire, June 13, 2012
   • 10 replies
   • 2.1k views
   • 
   • K2retire
   • June 14, 2012

7. Soft Plan Freeze

   By rodin011, September 9, 2014   

   • Closing the plan for new entr
   • 10 replies
   • 2.7k views
   • 
   • rodin011
   • September 10, 2014

8. Software for Cash Balance Plans/testing

   By Chippy, April 13, 2015
   • 10 replies
   • 1.7k views
   • 
   • My 2 cents
   • April 28, 2015

9. Partnership Net Earned Income Issues

   By Guest Doug Goelz, November 19, 2003
   • 10 replies
   • 3.3k views
   • 
   • Mike Preston
   • December 1, 2003

10. DB Sub Owner Waiver - New IRS Guidance

    By mwyatt, October 11, 2005
    • 10 replies
    • 2.3k views
    • 
    • AndyH
    • October 14, 2005

11. Distribution and GATT rates

    By dmb, November 1, 2001
    • 10 replies
    • 2.7k views
    • 
    • Guest
    • November 5, 2001

12. Calculation of Top Heavy Minimum For A deferred Retiree

    By Guest merlin, October 31, 2003
    • 10 replies
    • 1.3k views
    • 
    • Mike Preston
    • October 31, 2003

13. fractional accrual rule

    By david rigby, October 3, 1998
    • 10 replies
    • 7.2k views
    • 
    • Guest
    • October 12, 1998

14. Deferred Retiree Benefiting under 410(B)?

    By AndyH, February 24, 2005
    • 10 replies
    • 2.3k views
    • 
    • Blinky the 3-eyed Fish
    • April 4, 2005

15. Is the PBGC Next?

    By Andy the Actuary, October 12, 2008
    • 10 replies
    • 1.4k views
    • 
    • Don Levit
    • December 18, 2008

16. 2007 Gray Book

    By Guest Carol the Writer, April 17, 2006
    • 10 replies
    • 2.5k views
    • 
    • AndyH
    • April 21, 2006

17. FASB Question for a Small Plan

    By mwyatt, July 19, 2007
    • 10 replies
    • 2.2k views
    • 
    • SoCalActuary
    • July 23, 2007

18. Cash Balance/Profit Sharing Testing Question

    By metsfan026, March 8, 2022
    • 10 replies
    • 1.6k views
    • 
    • Bri
    • March 11, 2022

19. Unrelated business income tax

    By Guest RCox, July 22, 2003
    • 10 replies
    • 2.7k views
    • 
    • Guest
    • July 25, 2003

20. Vesting CB/PSP Combo Plan

    By Guest John Nelson, September 21, 2007
    • 10 replies
    • 2.8k views
    • 
    • tymesup
    • September 21, 2007

21. 412(i) - ASPA meeting?

    By Guest Keith N, November 4, 2002
    • 10 replies
    • 2.2k views
    • 
    • Guest
    • November 7, 2002

22. Prior DB plan effect on 415 limits

    By Belgarath, January 10, 2014   

    • how does it actually work
    • 10 replies
    • 2.2k views
    • 
    • Cloudy
    • January 18, 2014

23. Reinstatement of Accruals

    By ScottR, November 12, 2009
    • 10 replies
    • 2.4k views
    • 
    • Blinky the 3-eyed Fish
    • November 13, 2009

24. Contribution Deductibility Question

    By metsfan026, March 10, 2022
    • 10 replies
    • 2.1k views
    • 
    • C. B. Zeller
    • March 14, 2022

25. Waiving Benefits by Shareholders

    By Guest Rob Kobrine, June 6, 2005
    • 10 replies
    • 1.7k views
    • 
    • GBurns
    • June 8, 2005

26. Single member plan excludes employees in the controlled group

    By katieinny, September 19, 2011
    • 10 replies
    • 2k views
    • 
    • kerry
    • December 19, 2017

27. Top heavy and excluded employees

    By SteveH, January 12, 2007
    • 10 replies
    • 4k views
    • 
    • SteveH
    • January 15, 2007

28. Annuity Purchases for Retirees

    By tuni88, October 8, 2015
    • 10 replies
    • 1.9k views
    • 
    • My 2 cents
    • June 1, 2016

29. New plan, funding and the 415 limit

    By Guest ICannotDiscloseMyIdentity, November 12, 2009
    • 10 replies
    • 1.6k views
    • 
    • Guest
    • November 16, 2009

30. Pension Check not cashed over 30 years ago

    By alexa, October 10, 2015
    • 10 replies
    • 1.7k views
    • 
    • alexa
    • October 13, 2015

31. PBGC takeover

    By AndyH, October 15, 2009
    • 10 replies
    • 1.6k views
    • 
    • AndyH
    • October 15, 2009

32. Partial termination and plan termination and vesting

    By AndyH, March 15, 2004
    • 10 replies
    • 2.5k views
    • 
    • AndyH
    • March 17, 2004

33. 2009 form 5500ez

    By Gary, May 8, 2010
    • 10 replies
    • 2.5k views
    • 
    • Bird
    • May 13, 2010

34. IRS Notice 2009-97 Plan Amendment Deadline Extension

    By Guest DBPension, December 12, 2009
    • 10 replies
    • 2.4k views
    • 
    • Guest
    • December 24, 2009

35. Pension $ paid back retroactively due to policy change

    By June Shoji, October 12, 2022
    • 10 replies
    • 3.4k views
    • 
    • Luke Bailey
    • October 18, 2022

36. PBGC Coverage

    By emmetttrudy, October 16, 2009
    • 10 replies
    • 1.6k views
    • 
    • mwyatt
    • October 18, 2009

37. Rev. Rul. 2001-62 Mortality Table

    By Scott, February 8, 2005
    • 10 replies
    • 2.9k views
    • 
    • MGB
    • February 10, 2005

38. Real estate in owner only plan

    By SSRRS, November 5, 2024
    • 10 replies
    • 1.3k views
    • 
    • Bill Presson
    • November 6, 2024

39. Missed minimum funding deadline of September 15, but said date falls on a weekend.

    By Pxhesq, September 21, 2018
    • 10 replies
    • 3.3k views
    • 
    • AndyH
    • October 4, 2018

40. DB Plan Fees

    By BFree, February 12, 2002
    • 10 replies
    • 2.5k views
    • 
    • mbozek
    • March 7, 2002

41. Amend Plan to Purchase Annuities?

    By dmdavala, September 27, 2017
    • 10 replies
    • 2.1k views
    • 
    • My 2 cents
    • October 5, 2017

42. COLAs in private sector defined benefit plans?

    By Susan L, October 9, 2020
    • 10 replies
    • 2.3k views
    • 
    • Susan L
    • October 13, 2020

43. Changing the Subject

    By Gary, February 20, 2009
    • 10 replies
    • 2.2k views
    • 
    • Gary
    • February 26, 2009

44. Unreduced early at termination to avoid over-funding

    By dan.jock, November 17, 2016
    • 10 replies
    • 1.3k views
    • 
    • Calavera
    • November 23, 2016

45. Definition of Employee

    By flosfur, November 7, 2003
    • 10 replies
    • 2k views
    • 
    • Mike Preston
    • November 9, 2003

46. Rates and Tables

    By Guest Doogie61, December 16, 2009
    • 10 replies
    • 1.3k views
    • 
    • david rigby
    • December 17, 2009

47. determination letters

    By Gary, August 25, 2011
    • 10 replies
    • 2.3k views
    • 
    • David MacLennan
    • August 30, 2011

48. Suspension of benefits in a cash balance plan

    By Macuus, March 4, 2015
    • 10 replies
    • 3.8k views
    • 
    • AndyH
    • March 5, 2015

49. Replacement Plan

    By SSRRS, January 18, 2022
    • 10 replies
    • 930 views
    • 
    • SSRRS
    • January 20, 2022

50. FASB attributable benefits

    By FAPInJax, August 29, 2005
    • 10 replies
    • 3.1k views
    • 
    • david rigby
    • September 12, 2005