Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. 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

2. 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

3. Beneficiaries do not want death benefit

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

4. One man plan

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

5. Voluntary Contributions Cause 415 excess

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

6. Short plan year

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

7. DB Pension Late Calculation

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

8. 133% Accrual Rule

   By VeryOldMan, August 17, 2019   

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

9. Early Withdrawal Penalty

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

10. older mortality tables

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

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

    By RayJJohnsonJr, August 15, 2019
    • 14 replies
    • 1.6k views
    • 
    • RayJJohnsonJr
    • October 10, 2019

12. normal retirement age forfeitures due to 415

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

13. another combo test

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

14. Combo plans - testing+top heavy

    By Jakyasar, August 8, 2019
    • 7 replies
    • 3.4k views
    • 
    • Lou S.
    • April 9, 2024

15. DC/Cash Balance combo funding deadline

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

16. DB Restatements

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

17. PBGC Missing Participants Program

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

18. Impact of Poor Investment Results

    By Stash026, August 1, 2019
    • 4 replies
    • 1k views
    • 
    • CuseFan
    • August 1, 2019
19. QDRO Approved?

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

20. 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

21. Buying Annuity Contracts for Terminating DB Plan

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

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

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

23. Definition of "retirement" under ERISA or REA

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

24. Life Insurance in Two Plans

    By Dougsbpc, July 19, 2019
    • 4 replies
    • 737 views
    • 
    • AndyH
    • July 30, 2019

25. Switching to asset smoothing (avg.)

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

26. Separate Interest Annuity in Cash Balance Plan

    By fmsinc, July 11, 2019
    • 2 replies
    • 945 views
    • 
    • fmsinc
    • July 11, 2019

27. DB Plan - Conflicting Design - Help

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

28. TPA Failures Caused Problems for Client

    By SwimmingInBowelsOfERISA, July 10, 2019   

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

29. DB for 1 person S Corp

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

30. Outsourcing DB / CB Plans

    By mjf06241972, July 7, 2019
    • 6 replies
    • 905 views
    • 
    • baneja
    • July 9, 2019

31. Early Participation Rule AKA OEE

    By thepensionmaven, June 29, 2019
    • 1 reply
    • 627 views
    • 
    • CuseFan
    • July 1, 2019

32. Death of Sole Owner & Trustee of Underfunded 412(e)(3) Plan

    By TPASue, June 24, 2019   

    • death of owner
    • 412(e)(3)
    • (and 1 more)

      Tagged with:

      • death of owner
      • 412(e)(3)
      • underfunded
    • 5 replies
    • 1.4k views
    • 
    • TPASue
    • June 26, 2019

33. QPSA - participants' notice

    By AdKu, June 24, 2019
    • 1 reply
    • 1.2k views
    • 
    • Bird
    • June 24, 2019

34. Is age 65 or 62 to be used when cross-testing a DB/DC plan?

    By AdKu, June 21, 2019
    • 7 replies
    • 1.5k views
    • 
    • AndyH
    • July 2, 2019

35. Doctor with separate Schedule C income

    By drakecohen, June 20, 2019
    • 2 replies
    • 668 views
    • 
    • CuseFan
    • June 20, 2019

36. 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
    • 594 views
    • 
    • John314
    • January 27, 2020

37. Overfunded Pension in a Divorce

    By Richard Tate, June 19, 2019   

    • overfunded db plan
    • divorce
    • (and 3 more)

      Tagged with:

      • overfunded db plan
      • divorce
      • qdro
      • overfunded
      • overfunding
    • 9 replies
    • 1.8k views
    • 
    • Richard Tate
    • June 24, 2019

38. Trust named as beneficiary for post retirement death benefits

    By Belgarath, June 18, 2019
    • 19 replies
    • 3.2k views
    • 
    • Belgarath
    • June 21, 2019

39. Pension Deductions: Sec 412 vs 404(a)(6)

    By VeryOldMan, June 15, 2019   

    • year of deduction
    • 5 replies
    • 1.5k views
    • 
    • Mike Preston
    • June 15, 2019

40. High 25 Lump Sum Restriction for Terminating Plan?

    By hollywood, June 13, 2019
    • 2 replies
    • 977 views
    • 
    • CuseFan
    • June 13, 2019

41. Change Benefit Election on Plan Termination

    By Dennis Povloski, June 10, 2019
    • 3 replies
    • 1.1k views
    • 
    • Effen
    • June 11, 2019

42. 4980 excess asset Issue

    By VeryOldMan, June 9, 2019   

    • 4980
    • 12 replies
    • 1.5k views
    • 
    • Mike Preston
    • June 14, 2019

43. Fair value of plan assets

    By SSRRS, June 7, 2019
    • 4 replies
    • 1.1k views
    • 
    • Bird
    • June 10, 2019

44. Top 25 Distribution

    By Xerxes, June 6, 2019
    • 6 replies
    • 894 views
    • 
    • AndyH
    • June 12, 2019

45. Employee contributions to a frozen pension?

    By bradlymathews, June 3, 2019
    • 9 replies
    • 1.4k views
    • 
    • loserson
    • June 11, 2019

46. Guaranteed return

    By Narith, May 29, 2019
    • 8 replies
    • 818 views
    • 
    • david rigby
    • May 30, 2019

47. Over Funded, Single Member DB Plan

    By guestdelta, May 29, 2019
    • 8 replies
    • 1.6k views
    • 
    • AndyH
    • August 4, 2020

48. Certain & Life benefit; change in beneficiary

    By roy819, May 23, 2019
    • 4 replies
    • 1.7k views
    • 
    • Fiona Miceli
    • July 9, 2019

49. What defines a retirement plan account?

    By AndyH, May 22, 2019
    • 3 replies
    • 650 views
    • 
    • AndyH
    • May 22, 2019

50. sole prop cash balance plan

    By thepensionmaven, May 21, 2019
    • 11 replies
    • 1.8k views
    • 
    • FPGuy
    • May 24, 2019