Defined Benefit Plans, Including Cash Balance

7,223 topics in this forum

1. Paid out in mid year

   By SSRRS, November 22, 2019
   • 2 replies
   • 1.1k views
   • 
   • SSRRS
   • November 25, 2019

2. How much information must be given

   By SSRRS, November 1, 2019
   • 4 replies
   • 1.4k views
   • 
   • SSRRS
   • November 12, 2019

3. Plan at 415 limit but slightly overfunded

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

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

   By dixieandruby, November 8, 2019
   • 3 replies
   • 1.3k views
   • 
   • Calavera
   • November 11, 2019

5. Pension Trust Form 5471/Foreign Corporation Filing

   By MAK, September 26, 2019
   • 1 reply
   • 1.1k views
   • 
   • Dan
   • November 4, 2019

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

   By Jakyasar, October 22, 2019
   • 8 replies
   • 1.8k views
   • 
   • Jakyasar
   • November 1, 2019

7. Carry forward contribution

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

8. deductions/SEP+DBP

   By Jakyasar, October 28, 2019
   • 4 replies
   • 1.4k views
   • 
   • Earl
   • October 28, 2019

9. Interest Rate for EBAR Calculation

   By Stash026, October 23, 2019
   • 2 replies
   • 1.3k views
   • 
   • Cloudy
   • October 25, 2019

10. 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

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

    By katieinny, October 22, 2019   

    • spouse predeceased
    • 4 replies
    • 1.6k views
    • 
    • david rigby
    • October 22, 2019

12. 25% Deduction Limit for DC Plan as part of combo

    By emmetttrudy, October 18, 2019
    • 2 replies
    • 2k views
    • 
    • emmetttrudy
    • October 18, 2019

13. Should I get DB plan?

    By LZ, October 9, 2019
    • 11 replies
    • 1.9k views
    • 
    • LZ
    • October 12, 2019

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

    By RayJJohnsonJr, August 15, 2019
    • 14 replies
    • 2.7k views
    • 
    • RayJJohnsonJr
    • October 10, 2019

15. Correcting a pension deposit error

    By Sixpack, October 10, 2019   

    • minimum funding deadline
    • 0 replies
    • 746 views
    • 
    • Sixpack
    • October 10, 2019

16. Rehire into new DB plan late in year

    By Dalai Pookah, October 9, 2019   

    • 410(b)
    • rehire
    • (and 1 more)

      Tagged with:

      • 410(b)
      • rehire
      • benefiting
    • 2 replies
    • 1.1k views
    • 
    • C. B. Zeller
    • October 9, 2019

17. 415 lump sum--sobn 415 & SOBN

    By Sixpack, October 5, 2019
    • 1 reply
    • 1.5k views
    • 
    • SoCalActuary
    • October 7, 2019

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

    By rocknrolls2, October 4, 2019
    • 7 replies
    • 5.9k views
    • 
    • CuseFan
    • October 7, 2019

19. Approved Vesting Schedule

    By Stash026, October 2, 2019
    • 4 replies
    • 1.4k views
    • 
    • SoCalActuary
    • October 2, 2019

20. Underfunded frozen PBGC Plan

    By SSRRS, September 26, 2019
    • 4 replies
    • 1.6k views
    • 
    • SSRRS
    • October 2, 2019

21. 11-g Amendments to Pass 401(a)(26)

    By Dougsbpc, December 12, 2011
    • 18 replies
    • 9.5k views
    • 
    • SSRRS
    • October 2, 2019

22. Transfer of Plan Sponsorship within Control Group

    By CuseFan, October 2, 2019
    • 0 replies
    • 1.2k views
    • 
    • CuseFan
    • October 2, 2019

23. 415 Lump Sum Issues for Post age 70

    By Sixpack, October 1, 2019   

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

24. MRDs with in service provision

    By Sixpack, September 27, 2019   

    • eoy val--how to adjust ft
    • 4 replies
    • 1.7k views
    • 
    • david rigby
    • September 28, 2019

25. 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
    • 1.7k views
    • 
    • SoCalActuary
    • September 27, 2019

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

    By SSRRS, September 20, 2019
    • 19 replies
    • 2.3k views
    • 
    • SSRRS
    • September 26, 2019

27. To terminate or to not terminate?

    By ERISAgeek111, September 25, 2019
    • 4 replies
    • 1.2k views
    • 
    • Lou S.
    • September 26, 2019

28. 415 ISSUE for Plan Terminations

    By Sixpack, September 24, 2019   

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

29. 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
    • 5.6k views
    • 
    • Larry Starr
    • September 23, 2019

30. New company sponsor and adopt old plan

    By SSRRS, September 15, 2019
    • 8 replies
    • 1.8k views
    • 
    • SSRRS
    • September 20, 2019

31. Standing Election

    By jane murray, September 14, 2019
    • 2 replies
    • 1.2k views
    • 
    • AndyH
    • September 19, 2019

32. 401a26 for frozen or terminating plan

    By Ted Munice, July 18, 2018   

    • 401a26
    • frozen
    • (and 1 more)

      Tagged with:

      • 401a26
      • frozen
      • terminating
    • 3 replies
    • 2.4k views
    • 
    • SSRRS
    • September 19, 2019

33. Pbgc small employer cap

    By SSRRS, September 12, 2019
    • 4 replies
    • 3.9k views
    • 
    • SSRRS
    • September 15, 2019

34. Sole Prop - Late contribution

    By Hojo, September 6, 2019
    • 13 replies
    • 2k views
    • 
    • AndyH
    • September 13, 2019

35. Gateway or anything due EEs?

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

36. Paying lump sums after window expires- Part II

    By Gary1899, September 5, 2019
    • 4 replies
    • 1.2k views
    • 
    • Sellarsian
    • September 7, 2019

37. PBGC filing

    By Earl, September 5, 2019
    • 6 replies
    • 1.5k views
    • 
    • Mike Preston
    • September 7, 2019

38. 401(a)(26) design failure-how to fix it

    By VeryOldMan, August 26, 2019   

    • fixing plan defects
    • 7 replies
    • 2.7k views
    • 
    • Bill Presson
    • September 4, 2019

39. Term Certain Annuity and RMD

    By AF2019, August 26, 2019
    • 6 replies
    • 2.1k views
    • 
    • Big Tuna
    • August 30, 2019

40. Floor offset plan

    By SSRRS, August 26, 2019
    • 2 replies
    • 1.1k views
    • 
    • Calavera
    • August 28, 2019

41. 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
    • 1.6k views
    • 
    • tja
    • August 26, 2019

42. Beneficiaries do not want death benefit

    By BombyxMori, August 22, 2019
    • 6 replies
    • 2.6k views
    • 
    • ESOPMomma
    • August 23, 2019

43. One man plan

    By Julie, August 21, 2019
    • 9 replies
    • 1.4k views
    • 
    • shERPA
    • August 22, 2019

44. 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
    • 971 views
    • 
    • CuseFan
    • August 22, 2019

45. Voluntary Contributions Cause 415 excess

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

46. Short plan year

    By SSRRS, August 19, 2019
    • 5 replies
    • 1.5k views
    • 
    • Mike Preston
    • August 20, 2019

47. 133% Accrual Rule

    By VeryOldMan, August 17, 2019   

    • retroactive amendment
    • 2 replies
    • 1.2k views
    • 
    • david rigby
    • August 20, 2019

48. DB Pension Late Calculation

    By JL, August 19, 2019
    • 2 replies
    • 1.1k views
    • 
    • david rigby
    • August 19, 2019

49. Early Withdrawal Penalty

    By Pension RC, August 15, 2019
    • 6 replies
    • 2.4k views
    • 
    • Bri
    • August 19, 2019

50. older mortality tables

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