Defined Benefit Plans, Including Cash Balance

7,212 topics in this forum

1. No More Paper Checks

   By spencerhastings, January 31, 2020
   • 6 replies
   • 3.1k views
   • 
   • spencerhastings
   • February 4, 2020

2. DB plan and exclude HCE

   By Lotrfan1, January 31, 2020
   • 2 replies
   • 1.5k views
   • 
   • justanotheradmin
   • January 31, 2020

3. Investment Advisory Exempt from PBGC Coverage

   By §#$%!, January 28, 2020
   • 5 replies
   • 1.4k views
   • 
   • Draper55
   • January 30, 2020

4. senior moment

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

5. Terminated vesteds in cash balance valuation

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

6. 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
   • 1.3k views
   • 
   • david rigby
   • January 28, 2020

7. 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
   • 852 views
   • 
   • John314
   • January 27, 2020

8. 2020 JBEA Renewal

   By Hojo, January 23, 2020
   • 2 replies
   • 1.1k views
   • 
   • Hojo
   • January 23, 2020

9. One month lookback rates 417

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

10. Overfunded single beneficiary DB plan planning

    By Guest Duberstein, July 10, 2003
    • 6 replies
    • 2.8k views
    • 
    • egrodan
    • January 19, 2020

11. 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
    • 1.3k views
    • 
    • justanotheradmin
    • January 17, 2020

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

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

13. RMD Start Date

    By emmetttrudy, January 13, 2020
    • 3 replies
    • 1.4k views
    • 
    • C. B. Zeller
    • January 13, 2020

14. PBGC Request

    By Lifer, January 9, 2020
    • 3 replies
    • 1.2k views
    • 
    • Lifer
    • January 13, 2020

15. Mid yr reduction in pension benefit formula

    By VeryOldMan, December 28, 2019   

    • anticutback rules
    • 9 replies
    • 1.6k views
    • 
    • VeryOldMan
    • January 13, 2020

16. FASB Discount rate

    By SSRRS, January 7, 2020
    • 2 replies
    • 1.1k views
    • 
    • SSRRS
    • January 7, 2020

17. Tax Credit (SECURE Act)

    By Dobber, January 2, 2020
    • 3 replies
    • 2.1k views
    • 
    • Peter Gulia
    • January 2, 2020

18. 401(a)(26) and Frozen Plan

    By Guest raintrain19, September 12, 2013
    • 7 replies
    • 7.2k views
    • 
    • Kevin C
    • January 1, 2020

19. COLA with J&S

    By SSRRS, December 26, 2019
    • 3 replies
    • 1k views
    • 
    • SSRRS
    • December 31, 2019

20. Who is a participant for F5500 C/R

    By VeryOldMan, December 27, 2019
    • 4 replies
    • 1.2k views
    • 
    • Mike Preston
    • December 28, 2019

21. Correcting Funding Deficiency

    By VeryOldMan, December 19, 2019
    • 8 replies
    • 2.3k views
    • 
    • Luke Bailey
    • December 27, 2019

22. Maintaining Pension Plan with Proceeds of Sale

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

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

    By egrodan, December 21, 2019
    • 5 replies
    • 4k views
    • 
    • Jakyasar
    • December 24, 2019

24. New Employer

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

25. Can A Statutory Employee Set Up A Plan?

    By Stash026, December 17, 2019
    • 4 replies
    • 1.3k views
    • 
    • Bill Presson
    • December 23, 2019

26. Guild Plan

    By jane murray, December 18, 2019
    • 6 replies
    • 2k views
    • 
    • jane murray
    • December 20, 2019

27. Amendment to increase hours required

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

28. Spousal Attribution Timing

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

29. Salary History

    By SSRRS, December 6, 2019
    • 4 replies
    • 1k views
    • 
    • SSRRS
    • December 16, 2019

30. Benefit Accrual-TNC issues

    By VeryOldMan, December 11, 2019   

    • nc allocation-benefit accrual
    • 9 replies
    • 1.7k views
    • 
    • VeryOldMan
    • December 15, 2019

31. Shortfall Base Q

    By VeryOldMan, December 13, 2019
    • 4 replies
    • 1.1k views
    • 
    • VeryOldMan
    • December 13, 2019

32. 401(a)(26) with offset involving 2 db plan

    By Socal.actuary, November 29, 2019   

    • min part rule with 2 db plan
    • 4 replies
    • 1k views
    • 
    • AndyH
    • December 9, 2019

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

    By Jakyasar, December 5, 2019
    • 4 replies
    • 1.5k views
    • 
    • Jakyasar
    • December 9, 2019

34. RFP for Single Premium Group Annuity Contract

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

35. cash balance termination - client wants to restart plan

    By Scuba 401, December 3, 2019
    • 8 replies
    • 2k views
    • 
    • AndyH
    • December 6, 2019

36. Floor Offset plan-uniformity

    By SZ, December 4, 2019
    • 1 reply
    • 1.1k views
    • 
    • AndyH
    • December 6, 2019

37. Bad History

    By wally, November 13, 2019
    • 3 replies
    • 1.1k views
    • 
    • Socal.actuary
    • November 29, 2019

38. 401(a)(26) issue

    By Socal.actuary, November 29, 2019   

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

39. Contribution After Plan Termination

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

40. Paid out in mid year

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

41. How much information must be given

    By SSRRS, November 1, 2019
    • 4 replies
    • 1.2k views
    • 
    • SSRRS
    • November 12, 2019

42. Plan at 415 limit but slightly overfunded

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

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

    By dixieandruby, November 8, 2019
    • 3 replies
    • 1.1k views
    • 
    • Calavera
    • November 11, 2019

44. Pension Trust Form 5471/Foreign Corporation Filing

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

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

    By Jakyasar, October 22, 2019
    • 8 replies
    • 1.6k views
    • 
    • Jakyasar
    • November 1, 2019

46. Carry forward contribution

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

47. deductions/SEP+DBP

    By Jakyasar, October 28, 2019
    • 4 replies
    • 1.2k views
    • 
    • Earl
    • October 28, 2019

48. Interest Rate for EBAR Calculation

    By Stash026, October 23, 2019
    • 2 replies
    • 1.2k views
    • 
    • Cloudy
    • October 25, 2019

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

    By MeTooToo, October 24, 2019
    • 1 reply
    • 1.1k views
    • 
    • Doc Ument
    • October 24, 2019

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

    By katieinny, October 22, 2019   

    • spouse predeceased
    • 4 replies
    • 1.3k views
    • 
    • david rigby
    • October 22, 2019