Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Calculation of MVAR In A Plan That Pays Lump Sums

   By Guest merlin, October 30, 2002
   • 9 replies
   • 2.2k views
   • 
   • Guest
   • November 6, 2002

2. Tough Question (at least for me)

   By Dougsbpc, December 7, 2002
   • 9 replies
   • 1.8k views
   • 
   • Everett Moreland
   • December 9, 2002

3. New maximum deduction

   By FAPInJax, July 18, 2003
   • 9 replies
   • 2.2k views
   • 
   • MGB
   • November 14, 2003

4. Integrated DB / Actuarial Eq.

   By Guest penman, August 20, 2005
   • 9 replies
   • 1.7k views
   • 
   • Guest
   • August 24, 2005

5. GATT Rates

   By Guest 4sachmo, June 27, 2001
   • 9 replies
   • 5.7k views
   • 
   • david rigby
   • July 5, 2001

6. History of Pensions

   By Gary, November 22, 2000
   • 9 replies
   • 3.2k views
   • 
   • Guest
   • December 4, 2000

7. In a 412(i) can a distribution be made to a participant who is beyond NRA but still working?

   By RayJJohnsonJr, August 6, 2015
   • 9 replies
   • 1.2k views
   • 
   • Mike Preston
   • August 10, 2015

8. Plan termination and Prepaid

   By SSRRS, January 31, 2023
   • 9 replies
   • 804 views
   • 
   • SSRRS
   • February 3, 2023

9. lump sum versus monthly payments?

   By Lori H, December 10, 2003
   • 9 replies
   • 3k views
   • 
   • mwyatt
   • December 13, 2003

10. Plan freeze - but not for certain participants

    By Guest Bearlee, August 15, 2008
    • 9 replies
    • 2.8k views
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    • Effen
    • August 20, 2008

11. accruals and plan freeze

    By Gary, June 13, 2012
    • 9 replies
    • 1.8k views
    • 
    • ScottR
    • June 13, 2012

12. 404(a)(7) Limit

    By david rigby, February 11, 2004
    • 9 replies
    • 2.7k views
    • 
    • Guest
    • February 23, 2004

13. Deduction when fiscal year and plan year are different periods

    By Calavera, May 22, 2009
    • 9 replies
    • 4.6k views
    • 
    • carrots
    • December 22, 2010

14. Cash Balance Maxiumum

    By SSRRS, May 4, 2022
    • 9 replies
    • 1.1k views
    • 
    • C. B. Zeller
    • May 5, 2022

15. Terminating a defined benefit plan

    By Guest JPotosky, July 19, 2001
    • 9 replies
    • 3.6k views
    • 
    • Guest
    • August 1, 2001

16. new plan and 133-1/3 accrual rule

    By jane murray, December 19, 2017
    • 9 replies
    • 3.5k views
    • 
    • Mike Preston
    • December 19, 2017

17. Hurricane Ida Relief

    By Hojo, September 2, 2021
    • 9 replies
    • 1.4k views
    • 
    • Zimkap
    • December 22, 2021

18. Top Heavy DB/DC & Excluded EE

    By David, June 27, 2001
    • 9 replies
    • 1.9k views
    • 
    • David
    • July 12, 2001

19. Chaning Normal Retirement Age? (Time-Sensitive)

    By Übernerd, May 16, 2006
    • 9 replies
    • 2k views
    • 
    • Übernerd
    • May 22, 2006

20. Too Soon to Do Another Fresh Start?

    By NewBieHere, September 12, 2025
    • 9 replies
    • 3.9k views
    • 
    • Lou S.
    • September 18, 2025

21. Permitted Disparity - s/b interesting

    By Gary, March 8, 2001
    • 9 replies
    • 2.1k views
    • 
    • Gary
    • March 9, 2001

22. Limiting Compensation in Year Prior to Effective Date

    By emmetttrudy, September 11, 2014
    • 9 replies
    • 1k views
    • 
    • Effen
    • September 11, 2014

23. Anybody getting favorable IRS determination letters on new cash balance plans?

    By Guest RSNOW, September 19, 2003
    • 9 replies
    • 1.4k views
    • 
    • mbozek
    • September 21, 2003

24. W-2 wages Vs. Section 3401(a) wages

    By flosfur, November 11, 2006
    • 9 replies
    • 61.8k views
    • 
    • Guest
    • November 17, 2006

25. Life Insurance in DB plan

    By ac, October 19, 2004
    • 9 replies
    • 1.8k views
    • 
    • mwyatt
    • October 22, 2004

26. Sole Prop Average Comp

    By DBnme, March 3, 2022
    • 9 replies
    • 1.3k views
    • 
    • Nate S
    • March 21, 2022

27. Top Heavy DB plan

    By Lori Foresz, November 20, 2003
    • 9 replies
    • 2.3k views
    • 
    • AndyH
    • November 25, 2003

28. How are GATT interest rates determined? Is there a website that lists

    By Guest mary walsh, November 2, 2000
    • 9 replies
    • 19k views
    • 
    • david rigby
    • January 11, 2001

29. Considering Service for a prior company.

    By Earl, January 10, 2001
    • 9 replies
    • 3.4k views
    • 
    • KJohnson
    • January 11, 2001

30. Divorce and marriage confirmation

    By Aratnmot, March 7, 2021
    • 9 replies
    • 1.6k views
    • 
    • Aratnmot
    • March 8, 2021

31. 415 increases in frozen plan?

    By Belgarath, August 24, 2007
    • 9 replies
    • 4.1k views
    • 
    • ak2ary
    • August 29, 2007

32. Aggregate funding

    By FAPInJax, September 25, 2002
    • 9 replies
    • 2.9k views
    • 
    • Guest
    • October 7, 2002

33. Might a cash-balance pension plan provide no benefit after an unmarried participant’s death?

    By Peter Gulia, April 11, 2023
    • 9 replies
    • 2.5k views
    • 
    • Todd Flessner
    • April 13, 2023

34. 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

35. Mortality Table

    By Blinky the 3-eyed Fish, January 19, 2005
    • 9 replies
    • 2k views
    • 
    • Blinky the 3-eyed Fish
    • January 19, 2005

36. What's frozen in 1998 'frozen' pension offer?

    By Guest jdubya, May 20, 2003
    • 9 replies
    • 1.4k views
    • 
    • Guest
    • July 8, 2003

37. Choosing CL Interest Rate

    By David MacLennan, August 10, 2003
    • 9 replies
    • 2.3k views
    • 
    • Blinky the 3-eyed Fish
    • August 12, 2003

38. S Corp Distributions and earned income

    By Guest flogger, May 17, 2004
    • 9 replies
    • 5.8k views
    • 
    • BeckyMiller
    • May 19, 2004

39. PBGC Insurance Premiums

    By Guest Frankie, February 16, 2003
    • 9 replies
    • 1.6k views
    • 
    • MGB
    • February 18, 2003

40. new "three highest" 415 limits and previous higher income

    By Guest Steven Podnos, March 23, 2006
    • 9 replies
    • 2.2k views
    • 
    • AndyH
    • March 24, 2006

41. PBGC Coverage determination for a financial firm

    By Jakyasar, May 16, 2022
    • 9 replies
    • 1.2k views
    • 
    • Jakyasar
    • August 22, 2022

42. Testing Sevice for the General Test

    By flosfur, January 6, 2004
    • 9 replies
    • 1.8k views
    • 
    • AndyH
    • March 16, 2004

43. Change in 2008 Valuation Date

    By carrots, November 9, 2008
    • 9 replies
    • 1.5k views
    • 
    • tymesup
    • December 30, 2008

44. Non-taxable contributions in the 1099R/EPCRS correction

    By With Appreciation...., January 2, 2019
    • 9 replies
    • 1.6k views
    • 
    • Larry Starr
    • January 4, 2019

45. 60-Day Notice of Intent to Terminate

    By Andy the Actuary, November 10, 2008
    • 9 replies
    • 3k views
    • 
    • Andy the Actuary
    • February 4, 2009

46. EOY Valuation assets

    By FAPInJax, September 29, 2004
    • 9 replies
    • 3.1k views
    • 
    • Guest
    • October 2, 2004

47. 401(a)(26) Test ?

    By Cloudy, November 10, 2016
    • 9 replies
    • 3.7k views
    • 
    • Effen
    • November 19, 2016

48. EOY Valuation & Application of segment rates

    By flosfur, September 19, 2008
    • 9 replies
    • 2.1k views
    • 
    • ak2ary
    • September 25, 2008

49. charging for VT pension plan benefit statements

    By TPApril, April 18, 2023
    • 9 replies
    • 993 views
    • 
    • Paul I
    • April 19, 2023

50. Flip-flop method question

    By Blinky the 3-eyed Fish, September 26, 2002
    • 9 replies
    • 2.2k views
    • 
    • Mike Preston
    • October 1, 2002