Defined Benefit Plans, Including Cash Balance

7,202 topics in this forum

1. Transfer of Plan Sponsorship within Control Group

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

2. 415 Lump Sum Issues for Post age 70

   By Sixpack, October 1, 2019   

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

3. MRDs with in service provision

   By Sixpack, September 27, 2019   

   • eoy val--how to adjust ft
   • 4 replies
   • 1.3k views
   • 
   • david rigby
   • September 28, 2019

4. 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
   • 1.4k views
   • 
   • SoCalActuary
   • September 27, 2019

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

   By SSRRS, September 20, 2019
   • 19 replies
   • 1.7k views
   • 
   • SSRRS
   • September 26, 2019

6. To terminate or to not terminate?

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

7. 415 ISSUE for Plan Terminations

   By Sixpack, September 24, 2019   

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

8. 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
   • 4.9k views
   • 
   • Larry Starr
   • September 23, 2019

9. New company sponsor and adopt old plan

   By SSRRS, September 15, 2019
   • 8 replies
   • 1.2k views
   • 
   • SSRRS
   • September 20, 2019

10. Standing Election

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

11. 401a26 for frozen or terminating plan

    By Ted Munice, July 18, 2018   

    • 401a26
    • frozen
    • (and 1 more)

      Tagged with:

      • 401a26
      • frozen
      • terminating
    • 3 replies
    • 2k views
    • 
    • SSRRS
    • September 19, 2019

12. Pbgc small employer cap

    By SSRRS, September 12, 2019
    • 4 replies
    • 3.5k views
    • 
    • SSRRS
    • September 15, 2019

13. Sole Prop - Late contribution

    By Hojo, September 6, 2019
    • 13 replies
    • 1.5k views
    • 
    • AndyH
    • September 13, 2019

14. Gateway or anything due EEs?

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

15. Paying lump sums after window expires- Part II

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

16. PBGC filing

    By Earl, September 5, 2019
    • 6 replies
    • 1.3k views
    • 
    • Mike Preston
    • September 7, 2019

17. 401(a)(26) design failure-how to fix it

    By VeryOldMan, August 26, 2019   

    • fixing plan defects
    • 7 replies
    • 2.3k views
    • 
    • Bill Presson
    • September 4, 2019

18. Term Certain Annuity and RMD

    By AF2019, August 26, 2019
    • 6 replies
    • 1.7k views
    • 
    • Big Tuna
    • August 30, 2019

19. Floor offset plan

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

20. 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
    • 1.2k views
    • 
    • tja
    • August 26, 2019

21. Beneficiaries do not want death benefit

    By BombyxMori, August 22, 2019
    • 6 replies
    • 2.2k views
    • 
    • ESOPMomma
    • August 23, 2019

22. One man plan

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

23. 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
    • 799 views
    • 
    • CuseFan
    • August 22, 2019

24. Voluntary Contributions Cause 415 excess

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

25. Short plan year

    By SSRRS, August 19, 2019
    • 5 replies
    • 1.1k views
    • 
    • Mike Preston
    • August 20, 2019

26. 133% Accrual Rule

    By VeryOldMan, August 17, 2019   

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

27. DB Pension Late Calculation

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

28. Early Withdrawal Penalty

    By Pension RC, August 15, 2019
    • 6 replies
    • 2.1k views
    • 
    • Bri
    • August 19, 2019

29. older mortality tables

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

30. normal retirement age forfeitures due to 415

    By Draper55, August 14, 2019
    • 5 replies
    • 2k views
    • 
    • Doc Ument
    • August 15, 2019

31. another combo test

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

32. DB Restatements

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

33. DC/Cash Balance combo funding deadline

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

34. PBGC Missing Participants Program

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

35. Buying Annuity Contracts for Terminating DB Plan

    By dpav, July 25, 2019
    • 7 replies
    • 1.9k views
    • 
    • Adam White
    • August 5, 2019

36. Impact of Poor Investment Results

    By Stash026, August 1, 2019
    • 4 replies
    • 1.2k views
    • 
    • CuseFan
    • August 1, 2019

37. Life Insurance in Two Plans

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

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

39. 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
    • 698 views
    • 
    • tbzohar
    • July 27, 2019

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

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

41. Definition of "retirement" under ERISA or REA

    By fmsinc, July 19, 2019
    • 9 replies
    • 2.6k views
    • 
    • fmsinc
    • July 22, 2019

42. TPA Failures Caused Problems for Client

    By SwimmingInBowelsOfERISA, July 10, 2019   

    • cash balance plan
    • funding requirements
    • 26 replies
    • 2.6k views
    • 
    • austin3515
    • July 16, 2019

43. Switching to asset smoothing (avg.)

    By SSRRS, July 11, 2019
    • 2 replies
    • 1.1k views
    • 
    • SSRRS
    • July 15, 2019

44. DB for 1 person S Corp

    By thepensionmaven, July 9, 2019
    • 11 replies
    • 1.9k views
    • 
    • Calavera
    • July 12, 2019

45. DB Plan - Conflicting Design - Help

    By SteveK, July 10, 2019
    • 10 replies
    • 1.1k views
    • 
    • JackS
    • July 11, 2019

46. Separate Interest Annuity in Cash Balance Plan

    By fmsinc, July 11, 2019
    • 2 replies
    • 1.2k views
    • 
    • fmsinc
    • July 11, 2019

47. Certain & Life benefit; change in beneficiary

    By roy819, May 23, 2019
    • 4 replies
    • 2.3k views
    • 
    • Fiona Miceli
    • July 9, 2019

48. Outsourcing DB / CB Plans

    By mjf06241972, July 7, 2019
    • 6 replies
    • 1.1k views
    • 
    • baneja
    • July 9, 2019

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

    By AdKu, June 21, 2019
    • 7 replies
    • 1.8k views
    • 
    • AndyH
    • July 2, 2019

50. Early Participation Rule AKA OEE

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