Defined Benefit Plans, Including Cash Balance

7,172 topics in this forum

1. 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

2. Interest Credits After NRD

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

3. 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

4. 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
   • 3.8k views
   • 
   • ERISAAPPLE
   • March 21, 2018

5. PVAB / Early Retirement

   By JARichardson, March 20, 2018
   • 2 replies
   • 1.7k views
   • 
   • AndyH
   • March 21, 2018

6. Retroactive Annuity Starting Date

   By Kudos26, March 16, 2018
   • 2 replies
   • 1.4k views
   • 
   • CuseFan
   • March 19, 2018

7. Annual Funding Notice

   By DL1215, March 14, 2018   

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

8. Minimizing Settement Charges?

   By Effen, March 9, 2018   

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

9. Schedule of Reportable Transactions

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

10. Average Compensation

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

11. Cash Balance Forfeiture Account

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

12. Plan Term - Due Date ?

    By Cloudy, March 7, 2018
    • 13 replies
    • 2.6k views
    • 
    • Calavera
    • March 9, 2018

13. 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

14. Nondiscrimination Testing - Different Measurement Periods?

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

15. Mortality Tables for 2018

    By david rigby, October 3, 2017
    • 19 replies
    • 3.7k views
    • 
    • John314
    • March 2, 2018

16. 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

17. increasing rmds additional accruals

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

18. 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

19. Suspension of Benefits question

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

20. 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
    • 606 views
    • 
    • jpod
    • February 22, 2018

21. Top Heavy Minimum

    By Dougsbpc, February 21, 2018
    • 1 reply
    • 1.4k views
    • 
    • Lou S.
    • February 21, 2018

22. pbgc coverage

    By Gary, September 28, 2011
    • 5 replies
    • 2.5k views
    • 
    • figure 8
    • February 18, 2018

23. Cross Testing a Cash Balance Plan

    By mdmoose4, February 15, 2018
    • 7 replies
    • 2k views
    • 
    • Calavera
    • February 16, 2018

24. Terminated DB Plan

    By Dougsbpc, February 16, 2018   

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

25. Suspension/resumption of benefits

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

26. Top Heavy Minimum in DB/SHDC

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

27. 415 dollar limit post 65

    By Draper55, February 13, 2018
    • 2 replies
    • 1.7k views
    • 
    • Draper55
    • February 14, 2018

28. DB Nonelecting Church Plan

    By Barbara, January 16, 2018   

    • document
    • epcrs
    • 8 replies
    • 1.2k views
    • 
    • Barbara
    • February 10, 2018

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

    By KevinO, January 31, 2018   

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

30. In Kind Contribution in DB Plan

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

31. Unfreeze before plan termination

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

32. Hard to value assets in one-man plan

    By Bird, January 12, 2018
    • 11 replies
    • 1.6k views
    • 
    • jpod
    • January 17, 2018

33. 401(h)

    By JimK, January 12, 2018   

    • overfunded db plan
    • 9 replies
    • 3.9k views
    • 
    • Larry Starr
    • January 15, 2018

34. 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
    • 1.7k views
    • 
    • John Feldt ERPA CPC QPA
    • January 12, 2018

35. 412(e)(3) plan conversion

    By dan.jock, January 11, 2018
    • 3 replies
    • 1.5k views
    • 
    • Mike Preston
    • January 11, 2018

36. 1099-R code 3 or 1?

    By ESOP Guy, January 8, 2018
    • 5 replies
    • 1.4k views
    • 
    • Luke Bailey
    • January 11, 2018

37. terminating plan

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

38. Overfunded DB - Intentional Disqualification

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

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

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

40. Floor Offset 415 Limit

    By Dougsbpc, January 6, 2018
    • 4 replies
    • 1.4k views
    • 
    • Dougsbpc
    • January 9, 2018

41. Effect of IRS Notice 2015-49

    By Belgarath, January 5, 2018
    • 4 replies
    • 1k views
    • 
    • CuseFan
    • January 5, 2018

42. Terminated DB

    By Dougsbpc, January 5, 2018   

    • year of deduction
    • 3 replies
    • 943 views
    • 
    • Mike Preston
    • January 5, 2018

43. Death benefit if death AFTER RMD's have begun

    By Belgarath, January 2, 2018
    • 7 replies
    • 2.4k views
    • 
    • Mike Preston
    • January 3, 2018

44. In-service Distribution

    By Cloudy, January 2, 2018
    • 2 replies
    • 689 views
    • 
    • C. B. Zeller
    • January 3, 2018

45. RMD for one participant plan

    By Dougsbpc, January 1, 2018
    • 4 replies
    • 817 views
    • 
    • CuseFan
    • January 2, 2018

46. DB Required Minimum Distribution Timing When Terminating Plan

    By Manatee, December 20, 2017   

    • db
    • rmd
    • (and 1 more)

      Tagged with:

      • db
      • rmd
      • plan termination
    • 7 replies
    • 2.1k views
    • 
    • Manatee
    • January 2, 2018

47. Takeover plan only has a few past SSA's

    By Jim Chad, December 19, 2017
    • 11 replies
    • 1.8k views
    • 
    • ESOP Guy
    • December 27, 2017

48. new plan and 133-1/3 accrual rule

    By jane murray, December 19, 2017
    • 9 replies
    • 3.5k views
    • 
    • Mike Preston
    • December 19, 2017

49. Single member plan excludes employees in the controlled group

    By katieinny, September 19, 2011
    • 10 replies
    • 2.1k views
    • 
    • kerry
    • December 19, 2017

50. retirement from an employer versus controlled group

    By Draper55, December 14, 2017
    • 1 reply
    • 808 views
    • 
    • ETA Consulting LLC
    • December 15, 2017