Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. April 2018 rates

   By SoCalActuary, May 22, 2018   

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

2. S Corp Saving Plan (Q or NQ)

   By HJ, May 22, 2018
   • 30 replies
   • 3.7k views
   • 
   • jpod
   • June 6, 2018

3. 412e3 (or 412i)

   By cdavis25, May 21, 2018
   • 1 reply
   • 1.2k views
   • 
   • CuseFan
   • May 22, 2018

4. Exemption from ERISA Bond?

   By justanotheradmin, May 18, 2018   

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

5. 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
   • 838 views
   • 
   • david rigby
   • May 16, 2018

6. Plan Termination - Determination Letter

   By ndj2377, May 15, 2018
   • 11 replies
   • 3.5k views
   • 
   • ESOP Guy
   • May 18, 2018

7. 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
   • 952 views
   • 
   • SoCalActuary
   • May 14, 2018

8. NRA less than 62

   By justanotheradmin, May 8, 2018   

   • nra
   • determination letter
   • 3 replies
   • 1.7k views
   • 
   • Larry Starr
   • May 9, 2018

9. Distribution Deadline

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

10. assumptions used to calculate withdrawal liability

    By Fletch, May 8, 2018
    • 3 replies
    • 1.3k views
    • 
    • AnActuary
    • May 13, 2019

11. Frozen DB

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

12. 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
    • 6.2k views
    • 
    • Bob the Swimmer
    • May 17, 2018

13. Offset using a hypothetical account balance?

    By C. B. Zeller, May 3, 2018
    • 5 replies
    • 1.5k views
    • 
    • C. B. Zeller
    • May 7, 2018

14. Increase of Prefunding Balance?

    By Bob in USA, May 2, 2018   

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

15. Solutions to Ridiculous PBGC Premium?

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

16. Distribution from DB Plan

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

17. Self-Employed Defined Benefit Plan

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

18. Attribution between husband and wife

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

19. PPA Restatements for DB and CB Plans

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

20. 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

21. Small Plan Excess Assets

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

22. Excess cash balance plan contribution

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

23. Life Insurance Purchased from Plan

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

24. Interest Credits After NRD

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

25. Early Retirement Pension converted to Disability Pension

    By kenfyoozd, March 31, 2018   

    • new election form
    • waiver new annuity starting date
    • 9 replies
    • 1.5k views
    • 
    • kenfyoozd
    • April 4, 2018

26. Crediting Extra Service in DB Plan

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

27. 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

28. PVAB / Early Retirement

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

29. Retroactive Annuity Starting Date

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

30. 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

31. Annual Funding Notice

    By DL1215, March 14, 2018   

    • plan merger
    • 3 replies
    • 1k views
    • 
    • DL1215
    • March 19, 2018

32. Schedule of Reportable Transactions

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

33. Average Compensation

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

34. Minimizing Settement Charges?

    By Effen, March 9, 2018   

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

35. Cash Balance Forfeiture Account

    By Stash026, March 9, 2018
    • 8 replies
    • 2k views
    • 
    • david rigby
    • March 9, 2018

36. Plan Term - Due Date ?

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

37. Nondiscrimination Testing - Different Measurement Periods?

    By CuseFan, March 6, 2018
    • 3 replies
    • 899 views
    • 
    • Mike Preston
    • March 7, 2018

38. increasing rmds additional accruals

    By Draper55, March 1, 2018
    • 0 replies
    • 493 views
    • 
    • Draper55
    • March 1, 2018

39. Funding Results After Non De-Minimis Spin Off

    By John314, March 1, 2018   

    • spinoff
    • ppa
    • (and 1 more)

      Tagged with:

      • spinoff
      • ppa
      • minimum funding
    • 2 replies
    • 1.5k views
    • 
    • Calavera
    • March 1, 2018

40. When is the best time to terminate DBP

    By gasvp230, February 26, 2018   

    • terminate dbp
    • overfunding
    • (and 1 more)

      Tagged with:

      • terminate dbp
      • overfunding
      • (415) benefit level
    • 4 replies
    • 2.3k views
    • 
    • gasvp230
    • March 1, 2018

41. Involuntary Cash Out

    By jim241, February 22, 2018   

    • distributions
    • involuntary cash out
    • (and 3 more)

      Tagged with:

      • distributions
      • involuntary cash out
      • mandatory cash out
      • government plan
      • db
    • 1 reply
    • 593 views
    • 
    • jpod
    • February 22, 2018

42. Suspension of Benefits question

    By Griswold, February 21, 2018
    • 6 replies
    • 1.7k views
    • 
    • ERISAAPPLE
    • February 26, 2018

43. Top Heavy Minimum

    By Dougsbpc, February 21, 2018
    • 1 reply
    • 1.3k views
    • 
    • Lou S.
    • February 21, 2018

44. Terminated DB Plan

    By Dougsbpc, February 16, 2018   

    • timing of distributions
    • 8 replies
    • 1.2k views
    • 
    • ERISAAPPLE
    • February 16, 2018

45. Cross Testing a Cash Balance Plan

    By mdmoose4, February 15, 2018
    • 7 replies
    • 1.9k views
    • 
    • Calavera
    • February 16, 2018

46. Suspension/resumption of benefits

    By psmnlaw, February 15, 2018
    • 1 reply
    • 745 views
    • 
    • Effen
    • February 15, 2018

47. Top Heavy Minimum in DB/SHDC

    By drakecohen, February 14, 2018
    • 1 reply
    • 776 views
    • 
    • Lou S.
    • February 14, 2018

48. 415 dollar limit post 65

    By Draper55, February 13, 2018
    • 2 replies
    • 1.6k views
    • 
    • Draper55
    • February 14, 2018

49. Unfreeze before plan termination

    By Pension RC, January 31, 2018
    • 1 reply
    • 665 views
    • 
    • Effen
    • January 31, 2018

50. Can DB contribution be deducted in one year and satisfy MRC in a different year?

    By KevinO, January 31, 2018   

    • mrc
    • 3 replies
    • 677 views
    • 
    • KevinO
    • February 2, 2018