Defined Benefit Plans, Including Cash Balance

7,164 topics in this forum

1. 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
   • 598 views
   • 
   • tbzohar
   • July 27, 2019

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

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

3. Definition of "retirement" under ERISA or REA

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

4. TPA Failures Caused Problems for Client

   By SwimmingInBowelsOfERISA, July 10, 2019   

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

5. Switching to asset smoothing (avg.)

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

6. DB for 1 person S Corp

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

7. DB Plan - Conflicting Design - Help

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

8. Separate Interest Annuity in Cash Balance Plan

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

9. Certain & Life benefit; change in beneficiary

   By roy819, May 23, 2019
   • 4 replies
   • 1.8k views
   • 
   • Fiona Miceli
   • July 9, 2019

10. Outsourcing DB / CB Plans

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

11. 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

12. Early Participation Rule AKA OEE

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

13. 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

14. QPSA - participants' notice

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

15. 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

16. Trust named as beneficiary for post retirement death benefits

    By Belgarath, June 18, 2019
    • 19 replies
    • 3.4k views
    • 
    • Belgarath
    • June 21, 2019

17. Doctor with separate Schedule C income

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

18. 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

19. 4980 excess asset Issue

    By VeryOldMan, June 9, 2019   

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

20. High 25 Lump Sum Restriction for Terminating Plan?

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

21. Changing the annual annuity date for a DB participant taking RMDs

    By David Peckham, April 16, 2019
    • 5 replies
    • 688 views
    • 
    • tymesup
    • June 13, 2019

22. Top 25 Distribution

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

23. Employee contributions to a frozen pension?

    By bradlymathews, June 3, 2019
    • 9 replies
    • 1.5k views
    • 
    • loserson
    • June 11, 2019

24. Change Benefit Election on Plan Termination

    By Dennis Povloski, June 10, 2019
    • 3 replies
    • 1.2k views
    • 
    • Effen
    • June 11, 2019

25. Fair value of plan assets

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

26. Guaranteed return

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

27. sole prop cash balance plan

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

28. What defines a retirement plan account?

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

29. 1000 hours and last day for HCE to get contribution

    By DanaJ, May 15, 2019
    • 12 replies
    • 1.5k views
    • 
    • Mike Preston
    • May 21, 2019

30. Employee excluded from DB Plan and now a participant

    By SSRRS, May 14, 2019
    • 2 replies
    • 663 views
    • 
    • SSRRS
    • May 17, 2019

31. assumptions used to calculate withdrawal liability

    By Fletch, May 8, 2018
    • 3 replies
    • 1.3k views
    • 
    • AnActuary
    • May 13, 2019

32. otherwise excludables and gateway

    By Draper55, May 7, 2019
    • 5 replies
    • 851 views
    • 
    • JustnERPA
    • May 10, 2019

33. Election to Burn Credit Balance

    By jane murray, May 4, 2019
    • 2 replies
    • 777 views
    • 
    • Calavera
    • May 8, 2019

34. ASOP 51

    By dmb, May 2, 2019
    • 2 replies
    • 793 views
    • 
    • david rigby
    • May 3, 2019

35. -11g and discirmination

    By Bri, April 29, 2019
    • 4 replies
    • 1.1k views
    • 
    • Mike Preston
    • April 30, 2019

36. 412(e) conversion

    By Draper55, April 12, 2019
    • 4 replies
    • 1.2k views
    • 
    • Draper55
    • April 25, 2019

37. Required Restatement for Terminated Plan?

    By justanotheradmin, April 12, 2019
    • 15 replies
    • 4.3k views
    • 
    • Lou S.
    • April 16, 2019

38. Changing EIN on Plan

    By Taffy Auditor, April 11, 2019
    • 2 replies
    • 1.2k views
    • 
    • Luke Bailey
    • April 11, 2019

39. Continue using original plan for new entity

    By SSRRS, April 11, 2019
    • 5 replies
    • 914 views
    • 
    • SSRRS
    • April 11, 2019

40. overzealous auditors

    By chuTzPA, April 5, 2019
    • 20 replies
    • 1.6k views
    • 
    • chuTzPA
    • April 10, 2019

41. Return of Non Deductible Contribution

    By ConnieStorer, April 8, 2019
    • 5 replies
    • 1.2k views
    • 
    • Mike Preston
    • April 8, 2019

42. Refuse RMD - Now What

    By BenefitsRUs21, April 4, 2019
    • 12 replies
    • 2k views
    • 
    • Mike Preston
    • April 6, 2019

43. LLC partner can DB plan contribution create a loss?

    By ombskid, April 3, 2019
    • 2 replies
    • 672 views
    • 
    • ombskid
    • April 5, 2019

44. Excess Assets

    By Dougsbpc, April 2, 2019
    • 3 replies
    • 964 views
    • 
    • david rigby
    • April 2, 2019

45. Proper EIN Number for Form 5500 for DFE Master Trust

    By PenQ, March 27, 2019
    • 0 replies
    • 1.3k views
    • 
    • PenQ
    • March 27, 2019

46. Increase NRA?

    By Dougsbpc, March 25, 2019
    • 3 replies
    • 1k views
    • 
    • Effen
    • March 27, 2019

47. ASC 715 Report & Cash Balance Plans

    By shERPA, March 19, 2019
    • 6 replies
    • 1.7k views
    • 
    • shERPA
    • March 21, 2019

48. Signing PBGC Form 500 filing

    By AdKu, March 19, 2019
    • 2 replies
    • 727 views
    • 
    • AdKu
    • March 21, 2019

49. "suspension of benefits"

    By Belgarath, March 18, 2019
    • 3 replies
    • 1.6k views
    • 
    • david rigby
    • March 18, 2019

50. DB Lump Sums and Restricted Employees

    By CuseFan, March 24, 2017
    • 9 replies
    • 1.8k views
    • 
    • Lou S.
    • March 12, 2019