Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. High 25 Lump Sum Restriction for Terminating Plan?

   By hollywood, June 13, 2019
   • 2 replies
   • 1k views
   • 
   • CuseFan
   • June 13, 2019

2. Change Benefit Election on Plan Termination

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

3. 4980 excess asset Issue

   By VeryOldMan, June 9, 2019   

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

4. Fair value of plan assets

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

5. Top 25 Distribution

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

6. Employee contributions to a frozen pension?

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

7. Guaranteed return

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

8. Over Funded, Single Member DB Plan

   By guestdelta, May 29, 2019
   • 8 replies
   • 1.6k views
   • 
   • AndyH
   • August 4, 2020

9. Certain & Life benefit; change in beneficiary

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

10. What defines a retirement plan account?

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

11. sole prop cash balance plan

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

12. 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

13. Employee excluded from DB Plan and now a participant

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

14. otherwise excludables and gateway

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

15. Election to Burn Credit Balance

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

16. ASOP 51

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

17. -11g and discirmination

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

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

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

19. Required Restatement for Terminated Plan?

    By justanotheradmin, April 12, 2019
    • 15 replies
    • 4.4k views
    • 
    • Lou S.
    • April 16, 2019

20. 412(e) conversion

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

21. Continue using original plan for new entity

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

22. Changing EIN on Plan

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

23. Return of Non Deductible Contribution

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

24. overzealous auditors

    By chuTzPA, April 5, 2019
    • 20 replies
    • 1.7k views
    • 
    • chuTzPA
    • April 10, 2019

25. Refuse RMD - Now What

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

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

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

27. Excess Assets

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

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

    By PenQ, March 27, 2019
    • 0 replies
    • 1.4k views
    • 
    • PenQ
    • March 27, 2019

29. Increase NRA?

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

30. ASC 715 Report & Cash Balance Plans

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

31. Signing PBGC Form 500 filing

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

32. "suspension of benefits"

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

33. Ton of over funding - Take over plan

    By Earl, March 8, 2019
    • 6 replies
    • 640 views
    • 
    • QP_Guy
    • March 12, 2019

34. Providing Top Heavy in the Cash Balance Plan

    By MLML, March 8, 2019
    • 6 replies
    • 1.6k views
    • 
    • AndyH
    • March 8, 2019

35. Deemed Burn/AFTAP Issue

    By Manatee, March 7, 2019   

    • aftap
    • deemed burn
    • 3 replies
    • 1.3k views
    • 
    • Mike Preston
    • March 8, 2019

36. Union and now Non Union

    By SSRRS, March 6, 2019
    • 5 replies
    • 1.4k views
    • 
    • SSRRS
    • March 7, 2019

37. Testing of Ineligible Employees

    By ConnieStorer, March 1, 2019
    • 2 replies
    • 612 views
    • 
    • ConnieStorer
    • March 4, 2019

38. Cross-testing with a 401(k)

    By justanotheradmin, February 21, 2019
    • 3 replies
    • 1.5k views
    • 
    • justanotheradmin
    • February 22, 2019

39. Subsidized Early Retirement

    By jane murray, February 21, 2019
    • 2 replies
    • 925 views
    • 
    • jane murray
    • February 21, 2019

40. Cash Balance Minimum Participation and ROR ICR Plans

    By CuseFan, February 20, 2019
    • 11 replies
    • 2.3k views
    • 
    • CuseFan
    • February 27, 2019

41. Spin-off/New Plan for FDL purposes

    By pcbenefits007, February 20, 2019
    • 0 replies
    • 401 views
    • 
    • pcbenefits007
    • February 20, 2019

42. Deduct 2 years' contributions in 1 tax year?

    By Flyboyjohn, February 16, 2019
    • 5 replies
    • 872 views
    • 
    • Mike Preston
    • February 25, 2019

43. Hoping this makes sense....Change eligibility?

    By Bri, February 15, 2019
    • 2 replies
    • 511 views
    • 
    • Bri
    • February 16, 2019

44. Initial short plan year prorate deduction?

    By pensionam, February 15, 2019
    • 4 replies
    • 962 views
    • 
    • pensionam
    • February 15, 2019

45. 415 Dollar Limit - Late - Proration for Partial Years(/ages)?

    By DW, February 14, 2019   

    • defined benefit plan
    • 415(b)
    • 5 replies
    • 1.1k views
    • 
    • Calavera
    • February 15, 2019

46. Lump Sum and/or Early Retirement Window - Actuarial Equivalence

    By CuseFan, February 5, 2019
    • 2 replies
    • 1.7k views
    • 
    • david rigby
    • February 5, 2019

47. Not PBGC Covered? Substantial Owner Plan?

    By justanotheradmin, January 31, 2019
    • 1 reply
    • 608 views
    • 
    • Calavera
    • February 1, 2019

48. Plan amendment and 133% accrual rule

    By AndyH, January 30, 2019
    • 6 replies
    • 878 views
    • 
    • AndyH
    • February 1, 2019

49. DB Plan without Trustees?

    By ERISAgeek111, January 29, 2019
    • 7 replies
    • 980 views
    • 
    • Larry Starr
    • January 31, 2019

50. S-5 Table form the Actuary's Pension Handbook

    By TJM, January 29, 2019
    • 2 replies
    • 1.1k views
    • 
    • AndyH
    • February 1, 2019