Defined Benefit Plans, Including Cash Balance

7,193 topics in this forum

1. C-Corp 10/15 1120 deadline vs 430 9/15 funding deadline

   By shERPA, September 29, 2017
   • 9 replies
   • 1.8k views
   • 
   • figure 8
   • October 10, 2018

2. Missed minimum funding deadline of September 15, but said date falls on a weekend.

   By Pxhesq, September 21, 2018
   • 10 replies
   • 3.6k views
   • 
   • AndyH
   • October 4, 2018

3. Is Form 5310-a necessary for DB surplus transfer to QRP?

   By cheersmate, October 1, 2018   

   • surplus transfer
   • qualified replacement plan
   • (and 1 more)

     Tagged with:

     • surplus transfer
     • qualified replacement plan
     • 5310-a
   • 4 replies
   • 1.4k views
   • 
   • cheersmate
   • October 3, 2018

4. DB deductions

   By JARichardson, September 28, 2018   

   • db
   • deduction
   • (and 1 more)

     Tagged with:

     • db
     • deduction
     • tax year
   • 1 reply
   • 689 views
   • 
   • Calavera
   • October 1, 2018

5. Determine Mortality Table Used

   By mctoe, September 2, 2018
   • 4 replies
   • 806 views
   • 
   • mctoe
   • September 28, 2018

6. Company owner is also union employee

   By digger, September 26, 2018
   • 4 replies
   • 3k views
   • 
   • digger
   • September 27, 2018

7. Nondiscrimination Testing in an Early Retirement Window

   By ERISA-Bubs, September 25, 2018
   • 3 replies
   • 1.2k views
   • 
   • Cloudy
   • September 26, 2018

8. Offset arrangement

   By Carol V. Calhoun, September 24, 2018
   • 5 replies
   • 2.1k views
   • 
   • CuseFan
   • September 25, 2018

9. elimination of the 5 year remedial cycle

   By LM, September 18, 2018
   • 4 replies
   • 887 views
   • 
   • Ilene Ferenczy
   • September 21, 2018

10. Early Retirement Window - Eligibility Limits

    By HCE, September 19, 2018
    • 0 replies
    • 618 views
    • 
    • HCE
    • September 19, 2018

11. Excess Contributions

    By visionaryinsight, September 18, 2018
    • 4 replies
    • 806 views
    • 
    • PensionPro
    • September 18, 2018

12. Early Retirement Window Doesn't Benefit Participants Over 65

    By HCE, September 14, 2018
    • 5 replies
    • 1.5k views
    • 
    • david rigby
    • September 18, 2018

13. Amend out floor-offset language?

    By Cloudy, September 10, 2018
    • 9 replies
    • 1.2k views
    • 
    • C. B. Zeller
    • September 14, 2018

14. Schedule of Reportable Transactions

    By Fred, September 13, 2018
    • 1 reply
    • 491 views
    • 
    • ERISAAPPLE
    • September 13, 2018

15. SIMPLE IRA and Cash Balance

    By Sym401k, September 5, 2018
    • 4 replies
    • 2.4k views
    • 
    • Mike Preston
    • September 6, 2018

16. Cash Balance Plan Design - 401h and Insurance

    By PensionPro, May 24, 2013
    • 5 replies
    • 3.8k views
    • 
    • shERPA
    • September 6, 2018

17. In-service Withdrawals at Age 62 and Early Retirement Subsidies

    By ERISAAPPLE, August 27, 2018
    • 9 replies
    • 2.1k views
    • 
    • ERISAAPPLE
    • September 5, 2018

18. 25 Highest paid lives restrictions

    By Barbara, August 30, 2018
    • 1 reply
    • 798 views
    • 
    • Calavera
    • August 31, 2018

19. 4980F Excise Tax Waiver

    By HollyB, August 21, 2018
    • 5 replies
    • 906 views
    • 
    • Effen
    • August 29, 2018

20. Fun with Fringe....Or, a DB CB

    By Bri, August 27, 2018
    • 4 replies
    • 1.6k views
    • 
    • QP_Guy
    • August 28, 2018

21. RMD in year of distribution

    By Dougsbpc, August 24, 2018
    • 5 replies
    • 1.2k views
    • 
    • ESOP Guy
    • August 27, 2018

22. Plan Termination with EE contributions

    By Hojo, August 27, 2018
    • 3 replies
    • 867 views
    • 
    • CuseFan
    • August 27, 2018

23. Adding Cash Balance to PS/401(k)

    By RAPD, August 16, 2018   

    • cash balance
    • 401(k)
    • (and 1 more)

      Tagged with:

      • cash balance
      • 401(k)
      • profit sharing
    • 2 replies
    • 704 views
    • 
    • RAPD
    • August 16, 2018

24. Eligibility

    By WM, August 13, 2018
    • 1 reply
    • 638 views
    • 
    • PensionPro
    • August 13, 2018

25. Clarification on DB Vs Money Purchase Vs SEP IRA etc

    By Abhishek, August 8, 2018
    • 3 replies
    • 755 views
    • 
    • ESOP Guy
    • August 8, 2018

26. Alternate Payee Benefit Fee

    By jim241, August 1, 2018   

    • defined benefit
    • alternate payee
    • (and 3 more)

      Tagged with:

      • defined benefit
      • alternate payee
      • fees
      • costs
      • benefits
    • 18 replies
    • 2.3k views
    • 
    • Larry Starr
    • August 7, 2018

27. Non-PBGC Plan Term with Surplus Assets

    By jpm56, August 6, 2018   

    • excess assets
    • surplus assets
    • (and 3 more)

      Tagged with:

      • excess assets
      • surplus assets
      • non-pbgc
      • pbgc
      • plan termination
    • 0 replies
    • 1k views
    • 
    • jpm56
    • August 6, 2018

28. Late quarterly contributions shown on Schedule SB

    By TJM, August 1, 2018
    • 1 reply
    • 1k views
    • 
    • figure 8
    • August 1, 2018

29. Is late retirement a protected benefit?

    By EBECDC, July 27, 2018   

    • 411(d)(6)
    • protected benefit
    • (and 4 more)

      Tagged with:

      • 411(d)(6)
      • protected benefit
      • late retirement
      • delayed retirement
      • actuarial increase
      • optional form of benefit
    • 6 replies
    • 2.1k views
    • 
    • Calavera
    • July 31, 2018

30. 5500 line 6c - PBGC coverage

    By dan.jock, July 31, 2018
    • 2 replies
    • 801 views
    • 
    • Kristina
    • July 31, 2018

31. Amendments

    By pgold, July 29, 2018
    • 2 replies
    • 621 views
    • 
    • pgold
    • July 30, 2018

32. Terminating 412i plan - question

    By Guest jc1457, July 16, 2010
    • 28 replies
    • 9.2k views
    • 
    • LRC
    • July 26, 2018

33. Reversions Post-Tax Cut Jobs Act

    By ERISAAPPLE, July 23, 2018
    • 2 replies
    • 456 views
    • 
    • Mike Preston
    • July 23, 2018

34. Form 8955-SSA vs. Form 5500

    By tuni88, August 5, 2014
    • 12 replies
    • 3.8k views
    • 
    • BG5150
    • July 23, 2018

35. Crediting Extra Service in DB Plan

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

36. Rev. Proc. 90-49

    By jpod, July 16, 2018
    • 7 replies
    • 1.8k views
    • 
    • jpod
    • July 18, 2018

37. 436 restriction no longer applies

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

38. Basic 417(e) lump sum question

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

39. PBGC Annual Premium Payment Letters - peeve

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

40. Correct DB 415 Failure in DC Plan

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

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

    By Manatee, June 19, 2018   

    • rollover
    • withdrawal
    • 5 replies
    • 1.6k views
    • 
    • Draper55
    • July 6, 2018

42. Frozen Cash Balance Plan

    By K2, June 27, 2018
    • 4 replies
    • 1.9k views
    • 
    • Draper55
    • July 2, 2018

43. Issues with insured takeover DB/DC combo

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

44. Resolving data error for audit

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

45. S Corp Saving Plan (Q or NQ)

    By HJ, May 22, 2018
    • 30 replies
    • 4.2k views
    • 
    • jpod
    • June 6, 2018

46. Exemption from ERISA Bond?

    By justanotheradmin, May 18, 2018   

    • pbgc
    • erisa bond
    • 8 replies
    • 3.9k views
    • 
    • justanotheradmin
    • May 31, 2018

47. Service Requirement for Accrual

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

48. Frozen DB

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

49. effective dates for ppa restatements

    By jeanh, May 23, 2018
    • 6 replies
    • 2.4k views
    • 
    • John Feldt ERPA CPC QPA
    • May 24, 2018

50. Cash Balance Formulas when Earnings Not Known

    By ERISAAPPLE, May 22, 2018
    • 5 replies
    • 1.4k views
    • 
    • Mike Preston
    • May 24, 2018