Defined Benefit Plans, Including Cash Balance

7,193 topics in this forum

1. Who is a participant for F5500 C/R

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

2. Correcting Funding Deficiency

   By VeryOldMan, December 19, 2019
   • 8 replies
   • 1.9k views
   • 
   • Luke Bailey
   • December 27, 2019

3. Maintaining Pension Plan with Proceeds of Sale

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

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

   By egrodan, December 21, 2019
   • 5 replies
   • 3.6k views
   • 
   • Jakyasar
   • December 24, 2019

5. New Employer

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

6. Can A Statutory Employee Set Up A Plan?

   By Stash026, December 17, 2019
   • 4 replies
   • 1.1k views
   • 
   • Bill Presson
   • December 23, 2019

7. Guild Plan

   By jane murray, December 18, 2019
   • 6 replies
   • 1.7k views
   • 
   • jane murray
   • December 20, 2019

8. Amendment to increase hours required

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

9. Spousal Attribution Timing

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

10. Salary History

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

11. Benefit Accrual-TNC issues

    By VeryOldMan, December 11, 2019   

    • nc allocation-benefit accrual
    • 9 replies
    • 1.4k views
    • 
    • VeryOldMan
    • December 15, 2019

12. Shortfall Base Q

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

13. 401(a)(26) with offset involving 2 db plan

    By Socal.actuary, November 29, 2019   

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

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

    By Jakyasar, December 5, 2019
    • 4 replies
    • 1.2k views
    • 
    • Jakyasar
    • December 9, 2019

15. RFP for Single Premium Group Annuity Contract

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

16. cash balance termination - client wants to restart plan

    By Scuba 401, December 3, 2019
    • 8 replies
    • 1.8k views
    • 
    • AndyH
    • December 6, 2019

17. Floor Offset plan-uniformity

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

18. Bad History

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

19. 401(a)(26) issue

    By Socal.actuary, November 29, 2019   

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

20. Contribution After Plan Termination

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

21. Paid out in mid year

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

22. How much information must be given

    By SSRRS, November 1, 2019
    • 4 replies
    • 925 views
    • 
    • SSRRS
    • November 12, 2019

23. Plan at 415 limit but slightly overfunded

    By Hojo, November 11, 2019
    • 1 reply
    • 517 views
    • 
    • Mike Preston
    • November 11, 2019

24. early retirement - rehired - waiver of future accruals permissible

    By dixieandruby, November 8, 2019
    • 3 replies
    • 879 views
    • 
    • Calavera
    • November 11, 2019

25. Pension Trust Form 5471/Foreign Corporation Filing

    By MAK, September 26, 2019
    • 1 reply
    • 825 views
    • 
    • Dan
    • November 4, 2019

26. Floor-offset DB plan - life insurance for owner only

    By Jakyasar, October 22, 2019
    • 8 replies
    • 1.4k views
    • 
    • Jakyasar
    • November 1, 2019

27. Carry forward contribution

    By Amir, October 29, 2019
    • 1 reply
    • 557 views
    • 
    • Lou S.
    • October 29, 2019

28. deductions/SEP+DBP

    By Jakyasar, October 28, 2019
    • 4 replies
    • 992 views
    • 
    • Earl
    • October 28, 2019

29. Interest Rate for EBAR Calculation

    By Stash026, October 23, 2019
    • 2 replies
    • 942 views
    • 
    • Cloudy
    • October 25, 2019

30. Is a terminating amendment needed for this individually designed DB plan?

    By MeTooToo, October 24, 2019
    • 1 reply
    • 964 views
    • 
    • Doc Ument
    • October 24, 2019

31. DB plan distribution form signed, participant dies the next day

    By katieinny, October 22, 2019   

    • spouse predeceased
    • 4 replies
    • 1.1k views
    • 
    • david rigby
    • October 22, 2019

32. 25% Deduction Limit for DC Plan as part of combo

    By emmetttrudy, October 18, 2019
    • 2 replies
    • 1.6k views
    • 
    • emmetttrudy
    • October 18, 2019

33. Should I get DB plan?

    By LZ, October 9, 2019
    • 11 replies
    • 1.3k views
    • 
    • LZ
    • October 12, 2019

34. LOOKING FOR 412(i) PLAN TPA FOR 1 PERSON PLAN

    By RayJJohnsonJr, August 15, 2019
    • 14 replies
    • 1.9k views
    • 
    • RayJJohnsonJr
    • October 10, 2019

35. Correcting a pension deposit error

    By Sixpack, October 10, 2019   

    • minimum funding deadline
    • 0 replies
    • 484 views
    • 
    • Sixpack
    • October 10, 2019

36. Rehire into new DB plan late in year

    By Dalai Pookah, October 9, 2019   

    • 410(b)
    • rehire
    • (and 1 more)

      Tagged with:

      • 410(b)
      • rehire
      • benefiting
    • 2 replies
    • 844 views
    • 
    • C. B. Zeller
    • October 9, 2019

37. 415 lump sum--sobn 415 & SOBN

    By Sixpack, October 5, 2019
    • 1 reply
    • 1k views
    • 
    • SoCalActuary
    • October 7, 2019

38. Exception to Spousal Consent Due to Inability to Locate Spouse

    By rocknrolls2, October 4, 2019
    • 7 replies
    • 5.2k views
    • 
    • CuseFan
    • October 7, 2019

39. Approved Vesting Schedule

    By Stash026, October 2, 2019
    • 4 replies
    • 1k views
    • 
    • SoCalActuary
    • October 2, 2019

40. Underfunded frozen PBGC Plan

    By SSRRS, September 26, 2019
    • 4 replies
    • 1k views
    • 
    • SSRRS
    • October 2, 2019

41. 11-g Amendments to Pass 401(a)(26)

    By Dougsbpc, December 12, 2011
    • 18 replies
    • 8.8k views
    • 
    • SSRRS
    • October 2, 2019

42. Transfer of Plan Sponsorship within Control Group

    By CuseFan, October 2, 2019
    • 0 replies
    • 859 views
    • 
    • CuseFan
    • October 2, 2019

43. 415 Lump Sum Issues for Post age 70

    By Sixpack, October 1, 2019   

    • 415 ls post age 70
    • 0 replies
    • 503 views
    • 
    • Sixpack
    • October 1, 2019

44. MRDs with in service provision

    By Sixpack, September 27, 2019   

    • eoy val--how to adjust ft
    • 4 replies
    • 1.3k views
    • 
    • david rigby
    • September 28, 2019

45. 412e3 conversion to Cash balance plan - guidance reqd

    By pshah, September 26, 2019   

    • 412
    • 412(e)(3)
    • (and 4 more)

      Tagged with:

      • 412
      • 412(e)(3)
      • cb
      • cash balance plan
      • cash balance plans
      • defined benefit plan
    • 1 reply
    • 1.3k views
    • 
    • SoCalActuary
    • September 27, 2019

46. offer 5.001% stock option-- NHCE becomes HC

    By SSRRS, September 20, 2019
    • 19 replies
    • 1.6k views
    • 
    • SSRRS
    • September 26, 2019

47. To terminate or to not terminate?

    By ERISAgeek111, September 25, 2019
    • 4 replies
    • 842 views
    • 
    • Lou S.
    • September 26, 2019

48. 415 ISSUE for Plan Terminations

    By Sixpack, September 24, 2019   

    • dual pension plans
    • 1 reply
    • 615 views
    • 
    • Mike Preston
    • September 24, 2019

49. Sponsor as Life Insurance Beneficiary

    By Dalai Pookah, September 19, 2019   

    • life insurance
    • beneficiary
    • (and 1 more)

      Tagged with:

      • life insurance
      • beneficiary
      • prohibited transaction?
    • 11 replies
    • 4.7k views
    • 
    • Larry Starr
    • September 23, 2019

50. New company sponsor and adopt old plan

    By SSRRS, September 15, 2019
    • 8 replies
    • 1.2k views
    • 
    • SSRRS
    • September 20, 2019