Defined Benefit Plans, Including Cash Balance

7,172 topics in this forum

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

   By ERISAQuestions1234, February 13, 2020   

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

2. -415 Issue--FT

   By VeryOldMan, February 16, 2020   

   • 415
   • frozen plans
   • (and 1 more)

     Tagged with:

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

3. 401(a)(26) for closed plan

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

4. Pension repayment on rehire

   By Dr Joe, February 14, 2020   

   • pension repayment rehire
   • 4 replies
   • 1.7k views
   • 
   • Dr Joe
   • February 14, 2020

5. Combined Plan Deduction Limit

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

6. 415-paired DB plans

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

7. Sec 415 Avg Pay Limit and Delayed Retirement

   By Sellarsian, September 29, 2016   

   • 415; late retirement
   • 8 replies
   • 2.7k views
   • 
   • Mike Preston
   • February 8, 2020

8. 415(b) Limits - General Questions

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

9. Funding method change?

   By John314, February 5, 2020   

   • ppa
   • defined benefit
   • (and 1 more)

     Tagged with:

     • ppa
     • defined benefit
     • funding method
   • 8 replies
   • 2.5k views
   • 
   • C. B. Zeller
   • February 5, 2020

10. Termination of Cash Balance

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

11. No More Paper Checks

    By spencerhastings, January 31, 2020
    • 6 replies
    • 2.5k views
    • 
    • spencerhastings
    • February 4, 2020

12. DB plan and exclude HCE

    By Lotrfan1, January 31, 2020
    • 2 replies
    • 1.2k views
    • 
    • justanotheradmin
    • January 31, 2020

13. Investment Advisory Exempt from PBGC Coverage

    By §#$%!, January 28, 2020
    • 5 replies
    • 1.1k views
    • 
    • Draper55
    • January 30, 2020

14. senior moment

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

15. Terminated vesteds in cash balance valuation

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

16. 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

17. 415(b) Increases and Governmental Plan

    By John314, June 19, 2019   

    • government plan
    • 415(b)
    • (and 2 more)

      Tagged with:

      • government plan
      • 415(b)
      • cola
      • pension
    • 1 reply
    • 657 views
    • 
    • John314
    • January 27, 2020

18. 2020 JBEA Renewal

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

19. One month lookback rates 417

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

20. Overfunded single beneficiary DB plan planning

    By Guest Duberstein, July 10, 2003
    • 6 replies
    • 2.5k views
    • 
    • egrodan
    • January 19, 2020

21. 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
    • 879 views
    • 
    • justanotheradmin
    • January 17, 2020

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

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

23. RMD Start Date

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

24. PBGC Request

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

25. Mid yr reduction in pension benefit formula

    By VeryOldMan, December 28, 2019   

    • anticutback rules
    • 9 replies
    • 1.2k views
    • 
    • VeryOldMan
    • January 13, 2020

26. FASB Discount rate

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

27. Tax Credit (SECURE Act)

    By Dobber, January 2, 2020
    • 3 replies
    • 1.8k views
    • 
    • Peter Gulia
    • January 2, 2020

28. 401(a)(26) and Frozen Plan

    By Guest raintrain19, September 12, 2013
    • 7 replies
    • 6.5k views
    • 
    • Kevin C
    • January 1, 2020

29. COLA with J&S

    By SSRRS, December 26, 2019
    • 3 replies
    • 811 views
    • 
    • SSRRS
    • December 31, 2019

30. Who is a participant for F5500 C/R

    By VeryOldMan, December 27, 2019
    • 4 replies
    • 900 views
    • 
    • Mike Preston
    • December 28, 2019

31. Correcting Funding Deficiency

    By VeryOldMan, December 19, 2019
    • 8 replies
    • 1.8k views
    • 
    • Luke Bailey
    • December 27, 2019

32. Maintaining Pension Plan with Proceeds of Sale

    By Dougsbpc, December 20, 2019
    • 1 reply
    • 553 views
    • 
    • Kevin C
    • December 26, 2019

33. How to Correct Significantly Overfunded DB Plan With One Employee

    By egrodan, December 21, 2019
    • 5 replies
    • 3.4k views
    • 
    • Jakyasar
    • December 24, 2019

34. New Employer

    By Gilmore, December 23, 2019
    • 2 replies
    • 529 views
    • 
    • Gilmore
    • December 23, 2019

35. Can A Statutory Employee Set Up A Plan?

    By Stash026, December 17, 2019
    • 4 replies
    • 989 views
    • 
    • Bill Presson
    • December 23, 2019

36. Guild Plan

    By jane murray, December 18, 2019
    • 6 replies
    • 1.6k views
    • 
    • jane murray
    • December 20, 2019

37. Amendment to increase hours required

    By figure 8, December 18, 2019
    • 1 reply
    • 661 views
    • 
    • CuseFan
    • December 18, 2019

38. Spousal Attribution Timing

    By Young Curmudgeon, December 17, 2019
    • 0 replies
    • 366 views
    • 
    • Young Curmudgeon
    • December 17, 2019

39. Salary History

    By SSRRS, December 6, 2019
    • 4 replies
    • 795 views
    • 
    • SSRRS
    • December 16, 2019

40. Benefit Accrual-TNC issues

    By VeryOldMan, December 11, 2019   

    • nc allocation-benefit accrual
    • 9 replies
    • 1.3k views
    • 
    • VeryOldMan
    • December 15, 2019

41. Shortfall Base Q

    By VeryOldMan, December 13, 2019
    • 4 replies
    • 768 views
    • 
    • VeryOldMan
    • December 13, 2019

42. 401(a)(26) with offset involving 2 db plan

    By Socal.actuary, November 29, 2019   

    • min part rule with 2 db plan
    • 4 replies
    • 718 views
    • 
    • AndyH
    • December 9, 2019

43. IRS 736(a) income, can a db plan be set up?

    By Jakyasar, December 5, 2019
    • 4 replies
    • 1.1k views
    • 
    • Jakyasar
    • December 9, 2019

44. RFP for Single Premium Group Annuity Contract

    By rocknrolls2, December 5, 2019
    • 2 replies
    • 583 views
    • 
    • Effen
    • December 9, 2019

45. cash balance termination - client wants to restart plan

    By Scuba 401, December 3, 2019
    • 8 replies
    • 1.7k views
    • 
    • AndyH
    • December 6, 2019

46. Floor Offset plan-uniformity

    By SZ, December 4, 2019
    • 1 reply
    • 788 views
    • 
    • AndyH
    • December 6, 2019

47. Bad History

    By wally, November 13, 2019
    • 3 replies
    • 782 views
    • 
    • Socal.actuary
    • November 29, 2019

48. 401(a)(26) issue

    By Socal.actuary, November 29, 2019   

    • min participation-db
    • 1 reply
    • 557 views
    • 
    • Socal.actuary
    • November 29, 2019

49. Contribution After Plan Termination

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

50. Paid out in mid year

    By SSRRS, November 22, 2019
    • 2 replies
    • 557 views
    • 
    • SSRRS
    • November 25, 2019