Defined Benefit Plans, Including Cash Balance

7,212 topics in this forum

1. Definition of "retirement" under ERISA or REA

   By fmsinc, July 19, 2019
   • 9 replies
   • 2.9k views
   • 
   • fmsinc
   • July 22, 2019

2. TPA Failures Caused Problems for Client

   By SwimmingInBowelsOfERISA, July 10, 2019   

   • cash balance plan
   • funding requirements
   • 26 replies
   • 3k views
   • 
   • austin3515
   • July 16, 2019

3. Switching to asset smoothing (avg.)

   By SSRRS, July 11, 2019
   • 2 replies
   • 1.3k views
   • 
   • SSRRS
   • July 15, 2019

4. DB for 1 person S Corp

   By thepensionmaven, July 9, 2019
   • 11 replies
   • 2.1k views
   • 
   • Calavera
   • July 12, 2019

5. DB Plan - Conflicting Design - Help

   By SteveK, July 10, 2019
   • 10 replies
   • 1.4k views
   • 
   • JackS
   • July 11, 2019

6. Separate Interest Annuity in Cash Balance Plan

   By fmsinc, July 11, 2019
   • 2 replies
   • 1.4k views
   • 
   • fmsinc
   • July 11, 2019

7. Certain & Life benefit; change in beneficiary

   By roy819, May 23, 2019
   • 4 replies
   • 2.6k views
   • 
   • Fiona Miceli
   • July 9, 2019

8. Outsourcing DB / CB Plans

   By mjf06241972, July 7, 2019
   • 6 replies
   • 1.3k views
   • 
   • baneja
   • July 9, 2019

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

   By AdKu, June 21, 2019
   • 7 replies
   • 1.9k views
   • 
   • AndyH
   • July 2, 2019

10. Early Participation Rule AKA OEE

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

11. 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
    • 2k views
    • 
    • TPASue
    • June 26, 2019

12. QPSA - participants' notice

    By AdKu, June 24, 2019
    • 1 reply
    • 1.5k views
    • 
    • Bird
    • June 24, 2019

13. 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
    • 2.4k views
    • 
    • Richard Tate
    • June 24, 2019

14. Trust named as beneficiary for post retirement death benefits

    By Belgarath, June 18, 2019
    • 19 replies
    • 5k views
    • 
    • Belgarath
    • June 21, 2019

15. Doctor with separate Schedule C income

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

16. Pension Deductions: Sec 412 vs 404(a)(6)

    By VeryOldMan, June 15, 2019   

    • year of deduction
    • 5 replies
    • 2k views
    • 
    • Mike Preston
    • June 15, 2019

17. 4980 excess asset Issue

    By VeryOldMan, June 9, 2019   

    • 4980
    • 12 replies
    • 2k views
    • 
    • Mike Preston
    • June 14, 2019

18. High 25 Lump Sum Restriction for Terminating Plan?

    By hollywood, June 13, 2019
    • 2 replies
    • 1.4k views
    • 
    • CuseFan
    • June 13, 2019

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

    By David Peckham, April 16, 2019
    • 5 replies
    • 1.2k views
    • 
    • tymesup
    • June 13, 2019

20. Top 25 Distribution

    By Xerxes, June 6, 2019
    • 6 replies
    • 1.3k views
    • 
    • AndyH
    • June 12, 2019

21. Employee contributions to a frozen pension?

    By bradlymathews, June 3, 2019
    • 9 replies
    • 2.1k views
    • 
    • loserson
    • June 11, 2019

22. Change Benefit Election on Plan Termination

    By Dennis Povloski, June 10, 2019
    • 3 replies
    • 1.8k views
    • 
    • Effen
    • June 11, 2019

23. Fair value of plan assets

    By SSRRS, June 7, 2019
    • 4 replies
    • 1.5k views
    • 
    • Bird
    • June 10, 2019

24. Guaranteed return

    By Narith, May 29, 2019
    • 8 replies
    • 1.3k views
    • 
    • david rigby
    • May 30, 2019

25. sole prop cash balance plan

    By thepensionmaven, May 21, 2019
    • 11 replies
    • 2.5k views
    • 
    • FPGuy
    • May 24, 2019

26. What defines a retirement plan account?

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

27. 1000 hours and last day for HCE to get contribution

    By DanaJ, May 15, 2019
    • 12 replies
    • 2k views
    • 
    • Mike Preston
    • May 21, 2019

28. Employee excluded from DB Plan and now a participant

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

29. assumptions used to calculate withdrawal liability

    By Fletch, May 8, 2018
    • 3 replies
    • 1.6k views
    • 
    • AnActuary
    • May 13, 2019

30. otherwise excludables and gateway

    By Draper55, May 7, 2019
    • 5 replies
    • 1.2k views
    • 
    • JustnERPA
    • May 10, 2019

31. Election to Burn Credit Balance

    By jane murray, May 4, 2019
    • 2 replies
    • 1.2k views
    • 
    • Calavera
    • May 8, 2019

32. ASOP 51

    By dmb, May 2, 2019
    • 2 replies
    • 1.1k views
    • 
    • david rigby
    • May 3, 2019

33. -11g and discirmination

    By Bri, April 29, 2019
    • 4 replies
    • 1.5k views
    • 
    • Mike Preston
    • April 30, 2019

34. 412(e) conversion

    By Draper55, April 12, 2019
    • 4 replies
    • 1.5k views
    • 
    • Draper55
    • April 25, 2019

35. Required Restatement for Terminated Plan?

    By justanotheradmin, April 12, 2019
    • 15 replies
    • 5.2k views
    • 
    • Lou S.
    • April 16, 2019

36. Changing EIN on Plan

    By Taffy Auditor, April 11, 2019
    • 2 replies
    • 1.6k views
    • 
    • Luke Bailey
    • April 11, 2019

37. Continue using original plan for new entity

    By SSRRS, April 11, 2019
    • 5 replies
    • 1.2k views
    • 
    • SSRRS
    • April 11, 2019

38. overzealous auditors

    By chuTzPA, April 5, 2019
    • 20 replies
    • 2.3k views
    • 
    • chuTzPA
    • April 10, 2019

39. Return of Non Deductible Contribution

    By ConnieStorer, April 8, 2019
    • 5 replies
    • 1.5k views
    • 
    • Mike Preston
    • April 8, 2019

40. Refuse RMD - Now What

    By BenefitsRUs21, April 4, 2019
    • 12 replies
    • 2.7k views
    • 
    • Mike Preston
    • April 6, 2019

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

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

42. Excess Assets

    By Dougsbpc, April 2, 2019
    • 3 replies
    • 1.3k views
    • 
    • david rigby
    • April 2, 2019

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

    By PenQ, March 27, 2019
    • 0 replies
    • 1.6k views
    • 
    • PenQ
    • March 27, 2019

44. Increase NRA?

    By Dougsbpc, March 25, 2019
    • 3 replies
    • 1.3k views
    • 
    • Effen
    • March 27, 2019

45. ASC 715 Report & Cash Balance Plans

    By shERPA, March 19, 2019
    • 6 replies
    • 2.3k views
    • 
    • shERPA
    • March 21, 2019

46. Signing PBGC Form 500 filing

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

47. "suspension of benefits"

    By Belgarath, March 18, 2019
    • 3 replies
    • 1.9k views
    • 
    • david rigby
    • March 18, 2019

48. DB Lump Sums and Restricted Employees

    By CuseFan, March 24, 2017
    • 9 replies
    • 2.2k views
    • 
    • Lou S.
    • March 12, 2019

49. Ton of over funding - Take over plan

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

50. Providing Top Heavy in the Cash Balance Plan

    By MLML, March 8, 2019
    • 6 replies
    • 2.2k views
    • 
    • AndyH
    • March 8, 2019