Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. 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
   • 4.2k views
   • 
   • Larry Starr
   • September 23, 2019

2. New company sponsor and adopt old plan

   By SSRRS, September 15, 2019
   • 8 replies
   • 1k views
   • 
   • SSRRS
   • September 20, 2019

3. Standing Election

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

4. Pbgc small employer cap

   By SSRRS, September 12, 2019
   • 4 replies
   • 3.2k views
   • 
   • SSRRS
   • September 15, 2019

5. Gateway or anything due EEs?

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

6. Sole Prop - Late contribution

   By Hojo, September 6, 2019
   • 13 replies
   • 1.3k views
   • 
   • AndyH
   • September 13, 2019

7. PBGC filing

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

8. Paying lump sums after window expires- Part II

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

9. Floor offset plan

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

10. 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

11. Term Certain Annuity and RMD

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

12. 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
    • 1.1k views
    • 
    • tja
    • August 26, 2019

13. 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
    • 702 views
    • 
    • CuseFan
    • August 22, 2019

14. Beneficiaries do not want death benefit

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

15. One man plan

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

16. Voluntary Contributions Cause 415 excess

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

17. Short plan year

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

18. DB Pension Late Calculation

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

19. 133% Accrual Rule

    By VeryOldMan, August 17, 2019   

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

20. Early Withdrawal Penalty

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

21. older mortality tables

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

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

    By RayJJohnsonJr, August 15, 2019
    • 14 replies
    • 1.7k views
    • 
    • RayJJohnsonJr
    • October 10, 2019

23. normal retirement age forfeitures due to 415

    By Draper55, August 14, 2019
    • 5 replies
    • 1.8k views
    • 
    • Doc Ument
    • August 15, 2019

24. another combo test

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

25. Combo plans - testing+top heavy

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

26. DC/Cash Balance combo funding deadline

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

27. DB Restatements

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

28. PBGC Missing Participants Program

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

29. Impact of Poor Investment Results

    By Stash026, August 1, 2019
    • 4 replies
    • 1.1k views
    • 
    • CuseFan
    • August 1, 2019
30. QDRO Approved?

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

31. 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
    • 607 views
    • 
    • tbzohar
    • July 27, 2019

32. Buying Annuity Contracts for Terminating DB Plan

    By dpav, July 25, 2019
    • 7 replies
    • 1.7k views
    • 
    • Adam White
    • August 5, 2019

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

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

34. Definition of "retirement" under ERISA or REA

    By fmsinc, July 19, 2019
    • 9 replies
    • 2.2k views
    • 
    • fmsinc
    • July 22, 2019

35. Life Insurance in Two Plans

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

36. Switching to asset smoothing (avg.)

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

37. Separate Interest Annuity in Cash Balance Plan

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

38. DB Plan - Conflicting Design - Help

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

39. TPA Failures Caused Problems for Client

    By SwimmingInBowelsOfERISA, July 10, 2019   

    • cash balance plan
    • funding requirements
    • 26 replies
    • 2.1k views
    • 
    • austin3515
    • July 16, 2019

40. DB for 1 person S Corp

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

41. Outsourcing DB / CB Plans

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

42. Early Participation Rule AKA OEE

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

43. 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
    • 1.5k views
    • 
    • TPASue
    • June 26, 2019

44. QPSA - participants' notice

    By AdKu, June 24, 2019
    • 1 reply
    • 1.3k views
    • 
    • Bird
    • June 24, 2019

45. 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

46. Doctor with separate Schedule C income

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

47. 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
    • 638 views
    • 
    • John314
    • January 27, 2020

48. 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

49. Trust named as beneficiary for post retirement death benefits

    By Belgarath, June 18, 2019
    • 19 replies
    • 3.5k views
    • 
    • Belgarath
    • June 21, 2019

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

    By VeryOldMan, June 15, 2019   

    • year of deduction
    • 5 replies
    • 1.6k views
    • 
    • Mike Preston
    • June 15, 2019