Defined Benefit Plans, Including Cash Balance

7,202 topics in this forum

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

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

2. Annual Funding Notice Timing?

   By Craig Jacobs, April 10, 2020
   • 4 replies
   • 1.1k views
   • 
   • CuseFan
   • April 15, 2020

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

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

4. Required THM for Plan when CB Plan is Frozen

   By JustMe, April 6, 2020
   • 3 replies
   • 960 views
   • 
   • AndyH
   • April 8, 2020

5. Delay of Minimum Funding Deadline

   By mming, April 6, 2020
   • 1 reply
   • 682 views
   • 
   • Effen
   • April 6, 2020

6. COVID-19 Withdrawal

   By thepensionmaven, April 5, 2020
   • 3 replies
   • 1k views
   • 
   • digger
   • April 6, 2020

7. PPP loan

   By SSRRS, April 2, 2020
   • 6 replies
   • 3.5k views
   • 
   • Bird
   • April 6, 2020

8. 204(h) Notice

   By AdKu, March 28, 2020
   • 3 replies
   • 1.7k views
   • 
   • AndyH
   • April 3, 2020

9. First RMD before terminating plan

   By SSRRS, October 29, 2018
   • 9 replies
   • 1.7k views
   • 
   • SSRRS
   • March 31, 2020

10. PPA Restatement for DBs

    By Cynchbeast, March 29, 2020
    • 3 replies
    • 1.9k views
    • 
    • Patricia Neal Jensen
    • March 30, 2020

11. RMD extension?

    By SSRRS, March 20, 2020
    • 21 replies
    • 2.7k views
    • 
    • RatherBeGolfing
    • March 30, 2020

12. 412 Minimum funding and Plan Disqualification

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

13. DB Restatement deadline

    By k man, March 16, 2020
    • 16 replies
    • 1.9k views
    • 
    • figure 8
    • March 27, 2020

14. Freeze

    By DBnme, March 18, 2020
    • 2 replies
    • 1.2k views
    • 
    • Barbara
    • March 19, 2020

15. DB for S Corp while working for another physician

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

16. Top Heavy

    By Egold, March 11, 2020
    • 2 replies
    • 1.1k views
    • 
    • CuseFan
    • March 11, 2020

17. Subsidized Lump Sum Interest Rate Dilemma

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

18. Actuarial Equivalence Litigation

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

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

    By SYCS, March 3, 2020
    • 9 replies
    • 2.2k views
    • 
    • Bird
    • March 5, 2020

20. No compensation for current year

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

21. Hybrid Plan - Variable Annuity Exception

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

22. 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
    • 1.4k views
    • 
    • LANDO
    • March 3, 2020

23. DB Individually Designed Restatement Deadline

    By susieQ, February 28, 2020
    • 3 replies
    • 1.2k views
    • 
    • John Feldt ERPA CPC QPA
    • March 2, 2020

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

    By Minutiae or not?, February 27, 2020
    • 3 replies
    • 1.2k views
    • 
    • Minutiae or not?
    • February 28, 2020

25. Restorative Payments and Tax Deductibility

    By Chris123, January 28, 2020
    • 8 replies
    • 1.9k views
    • 
    • Mike Preston
    • February 27, 2020

26. Excess contribution due to prefunding balance

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

27. Termination of Cash Balance Plan

    By thepensionmaven, February 22, 2020
    • 9 replies
    • 3.4k views
    • 
    • Hojo
    • February 25, 2020

28. NRA vs NRD

    By toohot4tv, February 19, 2020
    • 6 replies
    • 6.2k views
    • 
    • AndyH
    • February 21, 2020

29. DB Plan with separate income for partner?

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

30. Restatement of Defined Benefit Plan

    By Ted, December 13, 2018
    • 17 replies
    • 4.7k views
    • 
    • Mike Preston
    • February 18, 2020

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

    By ERISAQuestions1234, February 13, 2020   

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

32. -415 Issue--FT

    By VeryOldMan, February 16, 2020   

    • 415
    • frozen plans
    • (and 1 more)

      Tagged with:

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

33. 401(a)(26) for closed plan

    By dmb, February 11, 2020
    • 7 replies
    • 2.5k views
    • 
    • Kevin C
    • February 14, 2020

34. Pension repayment on rehire

    By Dr Joe, February 14, 2020   

    • pension repayment rehire
    • 4 replies
    • 2k views
    • 
    • Dr Joe
    • February 14, 2020

35. Combined Plan Deduction Limit

    By perkinsran, February 10, 2020
    • 5 replies
    • 1.5k views
    • 
    • CuseFan
    • February 12, 2020

36. 415-paired DB plans

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

37. Sec 415 Avg Pay Limit and Delayed Retirement

    By Sellarsian, September 29, 2016   

    • 415; late retirement
    • 8 replies
    • 2.9k views
    • 
    • Mike Preston
    • February 8, 2020

38. 415(b) Limits - General Questions

    By IowaActuary, February 7, 2020
    • 4 replies
    • 1.4k views
    • 
    • Mike Preston
    • February 8, 2020

39. Funding method change?

    By John314, February 5, 2020   

    • ppa
    • defined benefit
    • (and 1 more)

      Tagged with:

      • ppa
      • defined benefit
      • funding method
    • 8 replies
    • 2.8k views
    • 
    • C. B. Zeller
    • February 5, 2020

40. Termination of Cash Balance

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

41. No More Paper Checks

    By spencerhastings, January 31, 2020
    • 6 replies
    • 2.8k views
    • 
    • spencerhastings
    • February 4, 2020

42. DB plan and exclude HCE

    By Lotrfan1, January 31, 2020
    • 2 replies
    • 1.3k views
    • 
    • justanotheradmin
    • January 31, 2020

43. Investment Advisory Exempt from PBGC Coverage

    By §#$%!, January 28, 2020
    • 5 replies
    • 1.2k views
    • 
    • Draper55
    • January 30, 2020

44. senior moment

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

45. Terminated vesteds in cash balance valuation

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

46. 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
    • 1.2k views
    • 
    • david rigby
    • January 28, 2020

47. 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
    • 732 views
    • 
    • John314
    • January 27, 2020

48. 2020 JBEA Renewal

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

49. One month lookback rates 417

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

50. Overfunded single beneficiary DB plan planning

    By Guest Duberstein, July 10, 2003
    • 6 replies
    • 2.6k views
    • 
    • egrodan
    • January 19, 2020