Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. PPP loan

   By SSRRS, April 2, 2020
   • 6 replies
   • 3.3k views
   • 
   • Bird
   • April 6, 2020

2. Change from Grouping to Seriatim - Funding Method Change?

   By ActBrit, April 2, 2020
   • 2 replies
   • 578 views
   • 
   • Mike Preston
   • April 19, 2020

3. PPA Restatement for DBs

   By Cynchbeast, March 29, 2020
   • 3 replies
   • 1.8k views
   • 
   • Patricia Neal Jensen
   • March 30, 2020

4. 204(h) Notice

   By AdKu, March 28, 2020
   • 3 replies
   • 1.4k views
   • 
   • AndyH
   • April 3, 2020

5. 412 Minimum funding and Plan Disqualification

   By JGordon, March 27, 2020
   • 1 reply
   • 684 views
   • 
   • Mike Preston
   • March 28, 2020

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

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

7. RMD extension?

   By SSRRS, March 20, 2020
   • 21 replies
   • 2.3k views
   • 
   • RatherBeGolfing
   • March 30, 2020

8. Freeze

   By DBnme, March 18, 2020
   • 2 replies
   • 1.1k views
   • 
   • Barbara
   • March 19, 2020

9. DB Restatement deadline

   By k man, March 16, 2020
   • 16 replies
   • 1.7k views
   • 
   • figure 8
   • March 27, 2020

10. DB for S Corp while working for another physician

    By thepensionmaven, March 12, 2020
    • 2 replies
    • 681 views
    • 
    • thepensionmaven
    • March 12, 2020

11. MASD and 100% of Comp Limit

    By RLR, March 12, 2020
    • 8 replies
    • 2k views
    • 
    • cathyw
    • September 12, 2022

12. Top Heavy

    By Egold, March 11, 2020
    • 2 replies
    • 910 views
    • 
    • CuseFan
    • March 11, 2020

13. Subsidized Lump Sum Interest Rate Dilemma

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

14. Allocation of Excess Assets

    By Effen, March 4, 2020
    • 3 replies
    • 1.5k views
    • 
    • Mike Preston
    • June 29, 2021

15. No compensation for current year

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

16. Employer funded pension, 14 yrs old divorce with no QDRO

    By SYCS, March 3, 2020
    • 9 replies
    • 1.9k views
    • 
    • Bird
    • March 5, 2020

17. Hybrid Plan - Variable Annuity Exception

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

18. DB Individually Designed Restatement Deadline

    By susieQ, February 28, 2020
    • 3 replies
    • 1.1k views
    • 
    • John Feldt ERPA CPC QPA
    • March 2, 2020

19. Cash Balance Determination Letter

    By jessgaines, February 28, 2020   

    • irs
    • cb
    • (and 2 more)

      Tagged with:

      • irs
      • cb
      • preapproved plan; prototype
      • individually designed plan
    • 5 replies
    • 1.3k views
    • 
    • LANDO
    • March 3, 2020

20. Need Names of Companies Implementing In-Service Distributions from DB Plans ('Phased Retirement')

    By Minutiae or not?, February 27, 2020
    • 3 replies
    • 1k views
    • 
    • Minutiae or not?
    • February 28, 2020

21. Excess contribution due to prefunding balance

    By dmb, February 27, 2020
    • 1 reply
    • 630 views
    • 
    • C. B. Zeller
    • February 27, 2020

22. Actuarial Equivalence Litigation

    By BTG, February 26, 2020
    • 3 replies
    • 688 views
    • 
    • Lois Baker
    • March 6, 2020

23. Termination of Cash Balance Plan

    By thepensionmaven, February 22, 2020
    • 9 replies
    • 2.6k views
    • 
    • Hojo
    • February 25, 2020

24. DB Plan with separate income for partner?

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

25. NRA vs NRD

    By toohot4tv, February 19, 2020
    • 6 replies
    • 5.4k views
    • 
    • AndyH
    • February 21, 2020

26. -415 Issue--FT

    By VeryOldMan, February 16, 2020   

    • 415
    • frozen plans
    • (and 1 more)

      Tagged with:

      • 415
      • frozen plans
      • ft
    • 1 reply
    • 807 views
    • 
    • david rigby
    • February 17, 2020

27. Pension repayment on rehire

    By Dr Joe, February 14, 2020   

    • pension repayment rehire
    • 4 replies
    • 1.6k views
    • 
    • Dr Joe
    • February 14, 2020

28. Is an amendment to a DB Plan to raise QPSA from 50% to 100% permissible?

    By ERISAQuestions1234, February 13, 2020   

    • qpsa
    • db
    • 2 replies
    • 624 views
    • 
    • ERISAQuestions1234
    • February 18, 2020

29. 401(a)(26) for closed plan

    By dmb, February 11, 2020
    • 7 replies
    • 2.3k views
    • 
    • Kevin C
    • February 14, 2020

30. Combined Plan Deduction Limit

    By perkinsran, February 10, 2020
    • 5 replies
    • 1.3k views
    • 
    • CuseFan
    • February 12, 2020

31. 415-paired DB plans

    By VeryOldMan, February 7, 2020
    • 1 reply
    • 600 views
    • 
    • Effen
    • February 8, 2020

32. 415(b) Limits - General Questions

    By IowaActuary, February 7, 2020
    • 4 replies
    • 1.3k views
    • 
    • Mike Preston
    • February 8, 2020

33. Funding method change?

    By John314, February 5, 2020   

    • ppa
    • defined benefit
    • (and 1 more)

      Tagged with:

      • ppa
      • defined benefit
      • funding method
    • 8 replies
    • 2.4k views
    • 
    • C. B. Zeller
    • February 5, 2020

34. Termination of Cash Balance

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

35. No More Paper Checks

    By spencerhastings, January 31, 2020
    • 6 replies
    • 2.4k views
    • 
    • spencerhastings
    • February 4, 2020

36. DB plan and exclude HCE

    By Lotrfan1, January 31, 2020
    • 2 replies
    • 1.1k views
    • 
    • justanotheradmin
    • January 31, 2020

37. Terminated vesteds in cash balance valuation

    By Draper55, January 28, 2020
    • 1 reply
    • 576 views
    • 
    • Mike Preston
    • January 28, 2020

38. Restorative Payments and Tax Deductibility

    By Chris123, January 28, 2020
    • 8 replies
    • 1.7k views
    • 
    • Mike Preston
    • February 27, 2020

39. Investment Advisory Exempt from PBGC Coverage

    By §#$%!, January 28, 2020
    • 5 replies
    • 1k views
    • 
    • Draper55
    • January 30, 2020

40. senior moment

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

41. FAS Discount Rate - What is reasonable?

    By John314, January 27, 2020   

    • fas
    • defined benefit
    • (and 1 more)

      Tagged with:

      • fas
      • defined benefit
      • asc
    • 2 replies
    • 1k views
    • 
    • david rigby
    • January 28, 2020

42. 2020 JBEA Renewal

    By Hojo, January 23, 2020
    • 2 replies
    • 775 views
    • 
    • Hojo
    • January 23, 2020

43. One month lookback rates 417

    By SoCalActuary, January 21, 2020
    • 2 replies
    • 609 views
    • 
    • Jakyasar
    • January 21, 2020

44. Reporting for Lost Participant Money Sent to PBGC

    By justanotheradmin, January 17, 2020   

    • pbgc
    • distribution
    • (and 1 more)

      Tagged with:

      • pbgc
      • distribution
      • 1099r
    • 3 replies
    • 842 views
    • 
    • justanotheradmin
    • January 17, 2020

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

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

46. cash balance with life insurance

    By B21, January 16, 2020
    • 23 replies
    • 3.8k views
    • 
    • C. B. Zeller
    • July 24, 2020

47. RMD Start Date

    By emmetttrudy, January 13, 2020
    • 3 replies
    • 1k views
    • 
    • C. B. Zeller
    • January 13, 2020

48. Divorce and pension beneficiary

    By Quinan, January 11, 2020   

    • pension
    • retired
    • (and 5 more)

      Tagged with:

      • pension
      • retired
      • divorce
      • erisa
      • 401k
      • life insurance
      • beneficiary
    • 23 replies
    • 14.6k views
    • 
    • Quinan
    • June 19, 2020

49. PBGC Request

    By Lifer, January 9, 2020
    • 3 replies
    • 857 views
    • 
    • Lifer
    • January 13, 2020

50. FASB Discount rate

    By SSRRS, January 7, 2020
    • 2 replies
    • 827 views
    • 
    • SSRRS
    • January 7, 2020