Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. 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
   • 5.7k views
   • 
   • Bob the Swimmer
   • May 17, 2018

2. Offset using a hypothetical account balance?

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

3. Increase of Prefunding Balance?

   By Bob in USA, May 2, 2018   

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

4. Solutions to Ridiculous PBGC Premium?

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

5. Distribution from DB Plan

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

6. Self-Employed Defined Benefit Plan

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

7. Attribution between husband and wife

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

8. PPA Restatements for DB and CB Plans

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

9. 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
   • 1.1k views
   • 
   • Larry Starr
   • April 9, 2018

10. Small Plan Excess Assets

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

11. Excess cash balance plan contribution

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

12. Life Insurance Purchased from Plan

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

13. Interest Credits After NRD

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

14. Early Retirement Pension converted to Disability Pension

    By kenfyoozd, March 31, 2018   

    • new election form
    • waiver new annuity starting date
    • 9 replies
    • 1.3k views
    • 
    • kenfyoozd
    • April 4, 2018

15. Crediting Extra Service in DB Plan

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

16. 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

17. PVAB / Early Retirement

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

18. Retroactive Annuity Starting Date

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

19. 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

20. Annual Funding Notice

    By DL1215, March 14, 2018   

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

21. Schedule of Reportable Transactions

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

22. Average Compensation

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

23. Minimizing Settement Charges?

    By Effen, March 9, 2018   

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

24. Cash Balance Forfeiture Account

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

25. Plan Term - Due Date ?

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

26. Nondiscrimination Testing - Different Measurement Periods?

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

27. increasing rmds additional accruals

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

28. 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

29. 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
    • 2.2k views
    • 
    • gasvp230
    • March 1, 2018

30. 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
    • 559 views
    • 
    • jpod
    • February 22, 2018

31. Suspension of Benefits question

    By Griswold, February 21, 2018
    • 6 replies
    • 1.6k views
    • 
    • ERISAAPPLE
    • February 26, 2018

32. Top Heavy Minimum

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

33. Terminated DB Plan

    By Dougsbpc, February 16, 2018   

    • timing of distributions
    • 8 replies
    • 1.1k views
    • 
    • ERISAAPPLE
    • February 16, 2018

34. Cross Testing a Cash Balance Plan

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

35. Suspension/resumption of benefits

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

36. Top Heavy Minimum in DB/SHDC

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

37. 415 dollar limit post 65

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

38. Unfreeze before plan termination

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

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

    By KevinO, January 31, 2018   

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

40. In Kind Contribution in DB Plan

    By BFlash, January 31, 2018
    • 3 replies
    • 1.4k views
    • 
    • BFlash
    • February 1, 2018

41. DB Nonelecting Church Plan

    By Barbara, January 16, 2018   

    • document
    • epcrs
    • 8 replies
    • 1.1k views
    • 
    • Barbara
    • February 10, 2018

42. 401(h)

    By JimK, January 12, 2018   

    • overfunded db plan
    • 9 replies
    • 3.8k views
    • 
    • Larry Starr
    • January 15, 2018

43. If current year comp is $54,000 but 3 year High Average at 401(a)(17), comp for testing & plan benefit purposes for DB/DC combo plan

    By AdKu, January 12, 2018
    • 3 replies
    • 1.6k views
    • 
    • John Feldt ERPA CPC QPA
    • January 12, 2018

44. Hard to value assets in one-man plan

    By Bird, January 12, 2018
    • 11 replies
    • 1.5k views
    • 
    • jpod
    • January 17, 2018

45. 412(e)(3) plan conversion

    By dan.jock, January 11, 2018
    • 3 replies
    • 1.4k views
    • 
    • Mike Preston
    • January 11, 2018

46. IRS Notice 2017-60 meaning of "adverse buisness impact greater than de minimus"

    By Pxhesq, January 10, 2018   

    • notice 2017-60
    • 5 replies
    • 1.5k views
    • 
    • Effen
    • March 8, 2018

47. Actuarial Increase for post-NRD in a frozen plan

    By TheBoxMan, January 10, 2018
    • 1 reply
    • 1.2k views
    • 
    • CuseFan
    • January 10, 2018

48. terminating plan

    By jane murray, January 10, 2018
    • 2 replies
    • 1.4k views
    • 
    • Larry Starr
    • January 10, 2018

49. 1099-R code 3 or 1?

    By ESOP Guy, January 8, 2018
    • 5 replies
    • 1.3k views
    • 
    • Luke Bailey
    • January 11, 2018

50. Overfunded DB - Intentional Disqualification

    By dan.jock, January 8, 2018
    • 12 replies
    • 2.3k views
    • 
    • ERISAAPPLE
    • January 10, 2018