Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Partial Withdrawal

   By Zorro1k, August 28, 2015   

   • Partial Withdrawal
   • 13 replies
   • 2.6k views
   • 
   • rcline46
   • September 8, 2015

2. Planning for over-funded DB plan

   By Guest Doug Johnston, November 3, 1998
   • 3 replies
   • 2.6k views
   • 
   • Larry M
   • November 5, 1998

3. Dose ERISA cover this?

   By Guest Francis4, May 4, 2007
   • 12 replies
   • 2.6k views
   • 
   • Guest
   • May 13, 2007

4. 412(i) carve out arrangement

   By Guest saeissler, February 3, 2006
   • 5 replies
   • 2.6k views
   • 
   • Guest
   • February 3, 2006

5. Cash Balance Plan - BOY valuation normal cost

   By Hojo, November 22, 2013
   • 3 replies
   • 2.6k views
   • 
   • ubermax
   • November 23, 2013

6. Rollovers to Cash Balance Plans

   By IRC401, November 26, 1999
   • 5 replies
   • 2.6k views
   • 
   • richard
   • December 5, 1999

7. Frozen DB Plan - W2 Box 13

   By Guest notapensiongeek, January 9, 2007
   • 4 replies
   • 2.6k views
   • 
   • david rigby
   • January 9, 2007

8. Cash Balance Valuation Dates

   By AndyH, December 11, 2007
   • 18 replies
   • 2.6k views
   • 
   • AndyH
   • December 14, 2007

9. Pension calculation for lump sum rollover is 40+% less than it was 18

   By Guest dpeverhart, February 5, 2000
   • 2 replies
   • 2.6k views
   • 
   • Guest
   • February 7, 2000

10. cross-tested db/dc combo,

    By Guest DOM, March 20, 2003
    • 7 replies
    • 2.6k views
    • 
    • Tom Poje
    • March 24, 2003

11. What is reasonable COLA assumption for lump sum

    By Gary, June 29, 2000
    • 3 replies
    • 2.6k views
    • 
    • david rigby
    • June 30, 2000

12. 412(i) with 401k s.harbor

    By MJ Hartman, November 12, 2007
    • 14 replies
    • 2.6k views
    • 
    • mwyatt
    • November 17, 2007

13. "Completely Retired" Requirement

    By Fielding Mellish, September 27, 2016
    • 12 replies
    • 2.6k views
    • 
    • AndyH
    • September 28, 2016

14. 412i Coverage/Nondicrimination Test

    By Guest merlin, December 20, 2004
    • 19 replies
    • 2.6k views
    • 
    • mwyatt
    • December 23, 2004

15. Converting a DB Plan into a Cash Balance Plan

    By metsfan026, December 20, 2023
    • 13 replies
    • 2.6k views
    • 
    • NewBieHere
    • April 25

16. Relative Value Regs Postponed?

    By Guest HarveyC, July 1, 2004
    • 23 replies
    • 2.6k views
    • 
    • Guest
    • July 2, 2004

17. Bond For a Restricted Employee

    By Guest merlin, May 16, 2007
    • 9 replies
    • 2.6k views
    • 
    • AndyH
    • May 17, 2007

18. Safe harbor benefit formula

    By Guest saeissler, May 24, 2006
    • 4 replies
    • 2.6k views
    • 
    • Guest
    • May 25, 2006

19. Amending NRA for New Regulations

    By Guest AEA, July 14, 2008
    • 12 replies
    • 2.6k views
    • 
    • Guest
    • July 24, 2008

20. Distribution and GATT rates

    By dmb, November 1, 2001
    • 10 replies
    • 2.6k views
    • 
    • Guest
    • November 5, 2001

21. Paying Random IRS Audit fees from DB Plan assets

    By Barbara, July 11
    • 5 replies
    • 2.6k views
    • 
    • CuseFan
    • July 16

22. 4980 Reversion tax

    By Guest planwizard, March 25, 2002
    • 6 replies
    • 2.6k views
    • 
    • mbozek
    • March 26, 2002

23. Defined Benefit Lump Sum Withdrawl

    By Guest mc1967, December 18, 2002
    • 9 replies
    • 2.6k views
    • 
    • mbozek
    • December 23, 2002

24. Covered Compensation in a spreadsheet

    By Guest MarieH, June 22, 2012
    • 3 replies
    • 2.6k views
    • 
    • Tom Poje
    • June 22, 2012

25. Predecessor Employer

    By flosfur, February 10, 2003
    • 4 replies
    • 2.6k views
    • 
    • David MacLennan
    • February 13, 2003

26. 404(a)(7) Limit

    By david rigby, February 11, 2004
    • 9 replies
    • 2.6k views
    • 
    • Guest
    • February 23, 2004

27. Initial short plan year

    By Guest lerieleech, December 16, 2004
    • 9 replies
    • 2.6k views
    • 
    • Guest
    • December 17, 2004

28. When is “sufficiency” contribution deductible for terminating DB plan?

    By Guest YATPA, February 7, 2008
    • 12 replies
    • 2.6k views
    • 
    • AndyH
    • August 2, 2012

29. CB Freeze Amendment

    By JBones, April 22, 2011
    • 6 replies
    • 2.6k views
    • 
    • david rigby
    • April 28, 2011

30. "Snapshot" Testing and Coverage

    By LIBOR, October 20, 2004
    • 2 replies
    • 2.6k views
    • 
    • david rigby
    • October 20, 2004

31. Trustee Expense Policy

    By Guest ooota, July 22, 2003
    • 7 replies
    • 2.6k views
    • 
    • david rigby
    • July 28, 2003

32. Benefitting under a DB plan

    By Gary, June 11, 2008
    • 14 replies
    • 2.6k views
    • 
    • Mike Preston
    • June 18, 2008

33. Maximizing Retirement Plan Contributions

    By scarabrad, January 5, 2012
    • 11 replies
    • 2.6k views
    • 
    • Mike Preston
    • January 10, 2012

34. Suspension of Benefits

    By Guest sdolce, September 20, 2001
    • 5 replies
    • 2.6k views
    • 
    • david rigby
    • September 21, 2001

35. Has anyone else ever had the following situation: freeze participation

    By John A, March 24, 2000
    • 11 replies
    • 2.6k views
    • 
    • John A
    • March 29, 2000

36. FASB curtailment

    By FAPInJax, December 3, 2004
    • 2 replies
    • 2.6k views
    • 
    • Guest
    • December 3, 2004

37. Restricted Payments

    By AndyH, February 19, 2009
    • 4 replies
    • 2.6k views
    • 
    • AndyH
    • February 23, 2009

38. Retired employee receiving a monthly pension no longer wants her pensi

    By Guest SueJ, February 10, 2003
    • 14 replies
    • 2.6k views
    • 
    • Guest
    • February 12, 2003

39. Cross Tested DB

    By goldtpa, July 19, 2006
    • 13 replies
    • 2.6k views
    • 
    • Mike Preston
    • August 4, 2006

40. Plan Funding

    By Gary, June 18, 2009
    • 16 replies
    • 2.6k views
    • 
    • david rigby
    • August 21, 2009

41. Demographic Failure

    By Blinky the 3-eyed Fish, June 27, 2006
    • 4 replies
    • 2.6k views
    • 
    • Blinky the 3-eyed Fish
    • June 30, 2006

42. Which governs, frozen accrued benefit or indexed 415 Dollar Limit?

    By David MacLennan, April 30, 2001
    • 5 replies
    • 2.6k views
    • 
    • Guest
    • May 3, 2001

43. HCE restrictions under Treas. Reg. 1.401(a)(4)-5

    By JAY21, October 3, 2008
    • 6 replies
    • 2.6k views
    • 
    • david rigby
    • October 7, 2008

44. Plan Termination Question

    By Guest mingblue, January 8, 2007
    • 3 replies
    • 2.6k views
    • 
    • Guest
    • January 11, 2007

45. Overfunded DB Plan

    By sobrienTPS, June 2   

    • qrp
    • db
    • (and 3 more)

      Tagged with:

      • qrp
      • db
      • overfunded
      • overfunded db plan
      • sale of stock
    • 14 replies
    • 2.6k views
    • 
    • Lou S.
    • June 11

46. Gray Book 2005

    By david rigby, October 1, 2004
    • 3 replies
    • 2.6k views
    • 
    • david rigby
    • November 12, 2004

47. DB to Profit sharing

    By ombskid, July 3, 2007
    • 15 replies
    • 2.6k views
    • 
    • AndyH
    • July 10, 2007

48. Amending cash balance contribution credits annually

    By JARichardson, January 19, 2021
    • 14 replies
    • 2.6k views
    • 
    • Big Tuna
    • January 21, 2021

49. Can amendment adopted 2-1/2 months after year end reduce funding?

    By Guest Glen, February 18, 2004
    • 11 replies
    • 2.6k views
    • 
    • Blinky the 3-eyed Fish
    • March 10, 2004

50. AFTAP EOY Val Relief

    By JAY21, February 21, 2008
    • 17 replies
    • 2.6k views
    • 
    • ak2ary
    • February 25, 2008