Defined Benefit Plans, Including Cash Balance

7,161 topics in this forum

1. Form 8955-SSA vs. Form 5500

   By tuni88, August 5, 2014
   • 12 replies
   • 3.4k views
   • 
   • BG5150
   • July 23, 2018

2. Crediting Extra Service in DB Plan

   By CuseFan, March 29, 2018
   • 2 replies
   • 722 views
   • 
   • Draper55
   • July 20, 2018

3. Rev. Proc. 90-49

   By jpod, July 16, 2018
   • 7 replies
   • 1.6k views
   • 
   • jpod
   • July 18, 2018

4. 436 restriction no longer applies

   By dmb, June 15, 2018
   • 2 replies
   • 596 views
   • 
   • Draper55
   • July 18, 2018

5. Basic 417(e) lump sum question

   By AndyH, July 17, 2018
   • 1 reply
   • 787 views
   • 
   • Mike Preston
   • July 17, 2018

6. PBGC Annual Premium Payment Letters - peeve

   By mwyatt, June 20, 2018
   • 3 replies
   • 800 views
   • 
   • figure 8
   • July 16, 2018

7. Correct DB 415 Failure in DC Plan

   By ERISAAPPLE, July 11, 2018
   • 3 replies
   • 562 views
   • 
   • Mike Preston
   • July 11, 2018

8. Active participant withdrawal from DC rollover in DB plan allowed?

   By Manatee, June 19, 2018   

   • rollover
   • withdrawal
   • 5 replies
   • 1.4k views
   • 
   • Draper55
   • July 6, 2018

9. Frozen Cash Balance Plan

   By K2, June 27, 2018
   • 4 replies
   • 1.8k views
   • 
   • Draper55
   • July 2, 2018

10. Issues with insured takeover DB/DC combo

    By AndyH, June 15, 2018
    • 4 replies
    • 686 views
    • 
    • AndyH
    • June 18, 2018

11. Resolving data error for audit

    By TPApril, June 15, 2018
    • 3 replies
    • 530 views
    • 
    • RatherBeGolfing
    • June 16, 2018

12. S Corp Saving Plan (Q or NQ)

    By HJ, May 22, 2018
    • 30 replies
    • 3.6k views
    • 
    • jpod
    • June 6, 2018

13. Exemption from ERISA Bond?

    By justanotheradmin, May 18, 2018   

    • pbgc
    • erisa bond
    • 8 replies
    • 3.5k views
    • 
    • justanotheradmin
    • May 31, 2018

14. Service Requirement for Accrual

    By ERISAAPPLE, May 30, 2018
    • 5 replies
    • 811 views
    • 
    • figure 8
    • May 30, 2018

15. Frozen DB

    By thepensionmaven, May 29, 2018
    • 1 reply
    • 704 views
    • 
    • Effen
    • May 29, 2018

16. effective dates for ppa restatements

    By jeanh, May 23, 2018
    • 6 replies
    • 2.3k views
    • 
    • John Feldt ERPA CPC QPA
    • May 24, 2018

17. Cash Balance Formulas when Earnings Not Known

    By ERISAAPPLE, May 22, 2018
    • 5 replies
    • 1.3k views
    • 
    • Mike Preston
    • May 24, 2018

18. April 2018 rates

    By SoCalActuary, May 22, 2018   

    • 417(e)
    • 2 replies
    • 610 views
    • 
    • SoCalActuary
    • May 22, 2018

19. 412e3 (or 412i)

    By cdavis25, May 21, 2018
    • 1 reply
    • 1.1k views
    • 
    • CuseFan
    • May 22, 2018

20. Plan Termination - Determination Letter

    By ndj2377, May 15, 2018
    • 11 replies
    • 3.4k views
    • 
    • ESOP Guy
    • May 18, 2018

21. Attribution between husband and wife

    By CRC, April 19, 2018
    • 8 replies
    • 1.6k views
    • 
    • ACK
    • May 18, 2018

22. Currently with a solo-401k; does it make sense to add cash balance plan?

    By xilex, May 5, 2018   

    • 401k
    • cash balance plan
    • 19 replies
    • 5.8k views
    • 
    • Bob the Swimmer
    • May 17, 2018

23. Missing marital status

    By Trisports, May 15, 2018   

    • missing spouse
    • retroactive annuity
    • (and 1 more)

      Tagged with:

      • missing spouse
      • retroactive annuity
      • unresponsive participant
    • 2 replies
    • 825 views
    • 
    • david rigby
    • May 16, 2018

24. Currently with a solo-401k; does it make sense to add cash balance plan? Take two

    By Mike Preston, May 11, 2018   

    • cash balance
    • traditional db
    • 7 replies
    • 917 views
    • 
    • SoCalActuary
    • May 14, 2018

25. NRA less than 62

    By justanotheradmin, May 8, 2018   

    • nra
    • determination letter
    • 3 replies
    • 1.6k views
    • 
    • Larry Starr
    • May 9, 2018

26. Distribution Deadline

    By jpod, May 8, 2018
    • 3 replies
    • 736 views
    • 
    • Belgarath
    • May 9, 2018

27. Frozen DB

    By thepensionmaven, May 6, 2018
    • 3 replies
    • 749 views
    • 
    • Larry Starr
    • May 8, 2018

28. Offset using a hypothetical account balance?

    By C. B. Zeller, May 3, 2018
    • 5 replies
    • 1.4k views
    • 
    • C. B. Zeller
    • May 7, 2018

29. Distribution from DB Plan

    By Sydney, April 28, 2018
    • 10 replies
    • 1.1k views
    • 
    • Mike Preston
    • May 6, 2018

30. Increase of Prefunding Balance?

    By Bob in USA, May 2, 2018   

    • prefunding balance
    • 3 replies
    • 1.1k views
    • 
    • Brudestrom, FSA, EA
    • May 4, 2018

31. Prefunding Balance - Timing of Creation and Use

    By dmdavala, April 4, 2017   

    • prefunding balance
    • 5 replies
    • 2.5k views
    • 
    • Lou S.
    • May 2, 2018

32. Solutions to Ridiculous PBGC Premium?

    By figure 8, May 1, 2018
    • 5 replies
    • 1.4k views
    • 
    • figure 8
    • May 2, 2018

33. Self-Employed Defined Benefit Plan

    By bzorc, April 20, 2018
    • 2 replies
    • 1.3k views
    • 
    • Larry Starr
    • April 23, 2018

34. PPA Restatements for DB and CB Plans

    By msmith, April 10, 2018
    • 5 replies
    • 1.6k views
    • 
    • Lou S.
    • April 12, 2018

35. QDRO Distribution to Ex-spouse: Partial Lump Sum - Cash & Rollover

    By AdKu, April 9, 2018   

    • qdro distribution to ex-spouse: partial lump sum - cash & rollover
    • 2 replies
    • 1.2k views
    • 
    • Larry Starr
    • April 9, 2018

36. Small Plan Excess Assets

    By Dougsbpc, April 4, 2018
    • 3 replies
    • 911 views
    • 
    • Calavera
    • April 6, 2018

37. Life Insurance Purchased from Plan

    By Buckoosier, April 3, 2018
    • 4 replies
    • 909 views
    • 
    • Buckoosier
    • April 5, 2018

38. Excess cash balance plan contribution

    By pensionreview, April 4, 2018
    • 2 replies
    • 826 views
    • 
    • CuseFan
    • April 4, 2018

39. Early Retirement Pension converted to Disability Pension

    By kenfyoozd, March 31, 2018   

    • new election form
    • waiver new annuity starting date
    • 9 replies
    • 1.4k views
    • 
    • kenfyoozd
    • April 4, 2018

40. Interest Credits After NRD

    By ERISAAPPLE, April 2, 2018
    • 3 replies
    • 860 views
    • 
    • CuseFan
    • April 3, 2018

41. RMDs

    By John Feldt ERPA CPC QPA, March 20, 2018   

    • rmd
    • nonvested
    • (and 2 more)

      Tagged with:

      • rmd
      • nonvested
      • account balance method
      • lump sum
    • 5 replies
    • 1.7k views
    • 
    • John Feldt ERPA CPC QPA
    • March 22, 2018

42. 415 Limit Solutions

    By jim241, March 15, 2018   

    • cash balance
    • 415 limits
    • (and 3 more)

      Tagged with:

      • cash balance
      • 415 limits
      • solutions
      • annuities
      • insurance
    • 29 replies
    • 3.7k views
    • 
    • ERISAAPPLE
    • March 21, 2018

43. PVAB / Early Retirement

    By JARichardson, March 20, 2018
    • 2 replies
    • 1.6k views
    • 
    • AndyH
    • March 21, 2018

44. Retroactive Annuity Starting Date

    By Kudos26, March 16, 2018
    • 2 replies
    • 1.3k views
    • 
    • CuseFan
    • March 19, 2018

45. Annual Funding Notice

    By DL1215, March 14, 2018   

    • plan merger
    • 3 replies
    • 968 views
    • 
    • DL1215
    • March 19, 2018

46. Minimizing Settement Charges?

    By Effen, March 9, 2018   

    • asc accounting concerns
    • 4 replies
    • 944 views
    • 
    • Dave Rumas
    • March 13, 2018

47. Schedule of Reportable Transactions

    By guest_with_question, March 13, 2018
    • 0 replies
    • 714 views
    • 
    • guest_with_question
    • March 13, 2018

48. Average Compensation

    By Dougsbpc, March 12, 2018
    • 2 replies
    • 1.4k views
    • 
    • Mike Preston
    • March 12, 2018

49. Cash Balance Forfeiture Account

    By Stash026, March 9, 2018
    • 8 replies
    • 1.9k views
    • 
    • david rigby
    • March 9, 2018

50. Plan Term - Due Date ?

    By Cloudy, March 7, 2018
    • 13 replies
    • 2.5k views
    • 
    • Calavera
    • March 9, 2018