Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. 415 lump sum--sobn 415 & SOBN

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

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

   By rocknrolls2, October 4, 2019
   • 7 replies
   • 4.6k views
   • 
   • CuseFan
   • October 7, 2019

3. Approved Vesting Schedule

   By Stash026, October 2, 2019
   • 4 replies
   • 934 views
   • 
   • SoCalActuary
   • October 2, 2019

4. Underfunded frozen PBGC Plan

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

5. 11-g Amendments to Pass 401(a)(26)

   By Dougsbpc, December 12, 2011
   • 18 replies
   • 8.2k views
   • 
   • SSRRS
   • October 2, 2019

6. Transfer of Plan Sponsorship within Control Group

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

7. 415 Lump Sum Issues for Post age 70

   By Sixpack, October 1, 2019   

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

8. MRDs with in service provision

   By Sixpack, September 27, 2019   

   • eoy val--how to adjust ft
   • 4 replies
   • 1.2k views
   • 
   • david rigby
   • September 28, 2019

9. 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
   • 1.1k views
   • 
   • SoCalActuary
   • September 27, 2019

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

    By SSRRS, September 20, 2019
    • 19 replies
    • 1.4k views
    • 
    • SSRRS
    • September 26, 2019

11. To terminate or to not terminate?

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

12. 415 ISSUE for Plan Terminations

    By Sixpack, September 24, 2019   

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

13. 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
    • 4.1k views
    • 
    • Larry Starr
    • September 23, 2019

14. New company sponsor and adopt old plan

    By SSRRS, September 15, 2019
    • 8 replies
    • 992 views
    • 
    • SSRRS
    • September 20, 2019

15. Standing Election

    By jane murray, September 14, 2019
    • 2 replies
    • 700 views
    • 
    • AndyH
    • September 19, 2019

16. 401a26 for frozen or terminating plan

    By Ted Munice, July 18, 2018   

    • 401a26
    • frozen
    • (and 1 more)

      Tagged with:

      • 401a26
      • frozen
      • terminating
    • 3 replies
    • 1.8k views
    • 
    • SSRRS
    • September 19, 2019

17. Pbgc small employer cap

    By SSRRS, September 12, 2019
    • 4 replies
    • 3.1k views
    • 
    • SSRRS
    • September 15, 2019

18. Sole Prop - Late contribution

    By Hojo, September 6, 2019
    • 13 replies
    • 1.2k views
    • 
    • AndyH
    • September 13, 2019

19. Gateway or anything due EEs?

    By Earl, September 6, 2019
    • 2 replies
    • 529 views
    • 
    • Bri
    • September 12, 2019

20. Paying lump sums after window expires- Part II

    By Gary1899, September 5, 2019
    • 4 replies
    • 709 views
    • 
    • Sellarsian
    • September 7, 2019

21. PBGC filing

    By Earl, September 5, 2019
    • 6 replies
    • 1.1k views
    • 
    • Mike Preston
    • September 7, 2019

22. 401(a)(26) design failure-how to fix it

    By VeryOldMan, August 26, 2019   

    • fixing plan defects
    • 7 replies
    • 2.1k views
    • 
    • Bill Presson
    • September 4, 2019

23. Term Certain Annuity and RMD

    By AF2019, August 26, 2019
    • 6 replies
    • 1.5k views
    • 
    • Big Tuna
    • August 30, 2019

24. Floor offset plan

    By SSRRS, August 26, 2019
    • 2 replies
    • 673 views
    • 
    • Calavera
    • August 28, 2019

25. Recoupment of overpaid withholdings

    By tja, August 22, 2019   

    • overpayment
    • recoupment
    • (and 5 more)

      Tagged with:

      • overpayment
      • recoupment
      • withholdings
      • withholding
      • form 941x
      • form 843
      • form 945x
    • 2 replies
    • 1k views
    • 
    • tja
    • August 26, 2019

26. Beneficiaries do not want death benefit

    By BombyxMori, August 22, 2019
    • 6 replies
    • 2k views
    • 
    • ESOPMomma
    • August 23, 2019

27. One man plan

    By Julie, August 21, 2019
    • 9 replies
    • 714 views
    • 
    • shERPA
    • August 22, 2019

28. Best Practices for Actuarial Equivalence Study?

    By Centerstage, August 22, 2019   

    • defined beneift
    • actuarial equivalent
    • (and 1 more)

      Tagged with:

      • defined beneift
      • actuarial equivalent
      • law suit
    • 1 reply
    • 682 views
    • 
    • CuseFan
    • August 22, 2019

29. Voluntary Contributions Cause 415 excess

    By thepensionmaven, August 20, 2019
    • 1 reply
    • 451 views
    • 
    • Lou S.
    • August 20, 2019

30. Short plan year

    By SSRRS, August 19, 2019
    • 5 replies
    • 924 views
    • 
    • Mike Preston
    • August 20, 2019

31. 133% Accrual Rule

    By VeryOldMan, August 17, 2019   

    • retroactive amendment
    • 2 replies
    • 791 views
    • 
    • david rigby
    • August 20, 2019

32. DB Pension Late Calculation

    By JL, August 19, 2019
    • 2 replies
    • 629 views
    • 
    • david rigby
    • August 19, 2019

33. Early Withdrawal Penalty

    By Pension RC, August 15, 2019
    • 6 replies
    • 1.9k views
    • 
    • Bri
    • August 19, 2019

34. older mortality tables

    By jeanh, August 15, 2019
    • 2 replies
    • 492 views
    • 
    • jeanh
    • August 16, 2019

35. normal retirement age forfeitures due to 415

    By Draper55, August 14, 2019
    • 5 replies
    • 1.7k views
    • 
    • Doc Ument
    • August 15, 2019

36. another combo test

    By thepensionmaven, August 14, 2019
    • 2 replies
    • 641 views
    • 
    • AndyH
    • August 15, 2019

37. DB Restatements

    By Belgarath, August 7, 2019
    • 1 reply
    • 576 views
    • 
    • CuseFan
    • August 8, 2019

38. DC/Cash Balance combo funding deadline

    By R. Butler, August 8, 2019
    • 1 reply
    • 557 views
    • 
    • ratherbereading
    • August 8, 2019

39. PBGC Missing Participants Program

    By ConnieStorer, August 5, 2019
    • 1 reply
    • 659 views
    • 
    • ConnieStorer
    • August 5, 2019

40. Buying Annuity Contracts for Terminating DB Plan

    By dpav, July 25, 2019
    • 7 replies
    • 1.6k views
    • 
    • Adam White
    • August 5, 2019

41. Impact of Poor Investment Results

    By Stash026, August 1, 2019
    • 4 replies
    • 1k views
    • 
    • CuseFan
    • August 1, 2019

42. Life Insurance in Two Plans

    By Dougsbpc, July 19, 2019
    • 4 replies
    • 737 views
    • 
    • AndyH
    • July 30, 2019
43. QDRO Approved?

    Topic was moved to forum Qualified Domestic Relations Orders (QDROs)

44. 401(h) designers & administrators?

    By tbzohar, July 27, 2019   

    • 401(h)
    • defined beneift
    • (and 4 more)

      Tagged with:

      • 401(h)
      • defined beneift
      • administration
      • testing
      • health
      • third party administrator
    • 0 replies
    • 585 views
    • 
    • tbzohar
    • July 27, 2019

45. Pro-Rate Shortfall on Short Plan Year DB Plan

    By QPEmployee, July 22, 2019
    • 1 reply
    • 731 views
    • 
    • david rigby
    • July 23, 2019

46. Definition of "retirement" under ERISA or REA

    By fmsinc, July 19, 2019
    • 9 replies
    • 2.1k views
    • 
    • fmsinc
    • July 22, 2019

47. TPA Failures Caused Problems for Client

    By SwimmingInBowelsOfERISA, July 10, 2019   

    • cash balance plan
    • funding requirements
    • 26 replies
    • 2k views
    • 
    • austin3515
    • July 16, 2019

48. Switching to asset smoothing (avg.)

    By SSRRS, July 11, 2019
    • 2 replies
    • 865 views
    • 
    • SSRRS
    • July 15, 2019

49. DB for 1 person S Corp

    By thepensionmaven, July 9, 2019
    • 11 replies
    • 1.7k views
    • 
    • Calavera
    • July 12, 2019

50. DB Plan - Conflicting Design - Help

    By SteveK, July 10, 2019
    • 10 replies
    • 909 views
    • 
    • JackS
    • July 11, 2019