Defined Benefit Plans, Including Cash Balance

7,193 topics in this forum

1. PPA Restatement for DBs

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

2. RMD extension?

   By SSRRS, March 20, 2020
   • 21 replies
   • 2.6k views
   • 
   • RatherBeGolfing
   • March 30, 2020

3. 412 Minimum funding and Plan Disqualification

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

4. DB Restatement deadline

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

5. Freeze

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

6. DB for S Corp while working for another physician

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

7. Top Heavy

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

8. Subsidized Lump Sum Interest Rate Dilemma

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

9. Actuarial Equivalence Litigation

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

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

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

11. No compensation for current year

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

12. Hybrid Plan - Variable Annuity Exception

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

13. 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

14. DB Individually Designed Restatement Deadline

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

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

    By Minutiae or not?, February 27, 2020
    • 3 replies
    • 1.1k views
    • 
    • Minutiae or not?
    • February 28, 2020

16. Restorative Payments and Tax Deductibility

    By Chris123, January 28, 2020
    • 8 replies
    • 1.8k views
    • 
    • Mike Preston
    • February 27, 2020

17. Excess contribution due to prefunding balance

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

18. Termination of Cash Balance Plan

    By thepensionmaven, February 22, 2020
    • 9 replies
    • 3.1k views
    • 
    • Hojo
    • February 25, 2020

19. NRA vs NRD

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

20. DB Plan with separate income for partner?

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

21. Restatement of Defined Benefit Plan

    By Ted, December 13, 2018
    • 17 replies
    • 4.5k views
    • 
    • Mike Preston
    • February 18, 2020

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

    By ERISAQuestions1234, February 13, 2020   

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

23. -415 Issue--FT

    By VeryOldMan, February 16, 2020   

    • 415
    • frozen plans
    • (and 1 more)

      Tagged with:

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

24. 401(a)(26) for closed plan

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

25. Pension repayment on rehire

    By Dr Joe, February 14, 2020   

    • pension repayment rehire
    • 4 replies
    • 1.9k views
    • 
    • Dr Joe
    • February 14, 2020

26. Combined Plan Deduction Limit

    By perkinsran, February 10, 2020
    • 5 replies
    • 1.4k views
    • 
    • CuseFan
    • February 12, 2020

27. 415-paired DB plans

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

28. 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

29. 415(b) Limits - General Questions

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

30. Funding method change?

    By John314, February 5, 2020   

    • ppa
    • defined benefit
    • (and 1 more)

      Tagged with:

      • ppa
      • defined benefit
      • funding method
    • 8 replies
    • 2.7k views
    • 
    • C. B. Zeller
    • February 5, 2020

31. Termination of Cash Balance

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

32. No More Paper Checks

    By spencerhastings, January 31, 2020
    • 6 replies
    • 2.7k views
    • 
    • spencerhastings
    • February 4, 2020

33. DB plan and exclude HCE

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

34. Investment Advisory Exempt from PBGC Coverage

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

35. senior moment

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

36. Terminated vesteds in cash balance valuation

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

37. 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

38. 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
    • 717 views
    • 
    • John314
    • January 27, 2020

39. 2020 JBEA Renewal

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

40. One month lookback rates 417

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

41. Overfunded single beneficiary DB plan planning

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

42. 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
    • 1k views
    • 
    • justanotheradmin
    • January 17, 2020

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

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

44. RMD Start Date

    By emmetttrudy, January 13, 2020
    • 3 replies
    • 1.1k views
    • 
    • C. B. Zeller
    • January 13, 2020

45. PBGC Request

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

46. Mid yr reduction in pension benefit formula

    By VeryOldMan, December 28, 2019   

    • anticutback rules
    • 9 replies
    • 1.4k views
    • 
    • VeryOldMan
    • January 13, 2020

47. FASB Discount rate

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

48. Tax Credit (SECURE Act)

    By Dobber, January 2, 2020
    • 3 replies
    • 1.9k views
    • 
    • Peter Gulia
    • January 2, 2020

49. 401(a)(26) and Frozen Plan

    By Guest raintrain19, September 12, 2013
    • 7 replies
    • 6.7k views
    • 
    • Kevin C
    • January 1, 2020

50. COLA with J&S

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