Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. 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

2. increasing rmds additional accruals

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

3. 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

4. Suspension of Benefits question

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

5. 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
   • 556 views
   • 
   • jpod
   • February 22, 2018

6. Top Heavy Minimum

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

7. pbgc coverage

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

8. Cross Testing a Cash Balance Plan

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

9. Terminated DB Plan

   By Dougsbpc, February 16, 2018   

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

10. Suspension/resumption of benefits

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

11. Top Heavy Minimum in DB/SHDC

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

12. 415 dollar limit post 65

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

13. DB Nonelecting Church Plan

    By Barbara, January 16, 2018   

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

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

    By KevinO, January 31, 2018   

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

15. In Kind Contribution in DB Plan

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

16. Unfreeze before plan termination

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

17. Hard to value assets in one-man plan

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

18. 401(h)

    By JimK, January 12, 2018   

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

19. 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

20. 412(e)(3) plan conversion

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

21. 1099-R code 3 or 1?

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

22. terminating plan

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

23. Overfunded DB - Intentional Disqualification

    By dan.jock, January 8, 2018
    • 12 replies
    • 2.2k views
    • 
    • ERISAAPPLE
    • January 10, 2018

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

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

25. Floor Offset 415 Limit

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

26. Effect of IRS Notice 2015-49

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

27. Terminated DB

    By Dougsbpc, January 5, 2018   

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

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

    By Belgarath, January 2, 2018
    • 7 replies
    • 2.3k views
    • 
    • Mike Preston
    • January 3, 2018

29. In-service Distribution

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

30. RMD for one participant plan

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

31. 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
    • 2k views
    • 
    • Manatee
    • January 2, 2018

32. amending actuarial equivalence for terminated plan

    By jane murray, December 29, 2017
    • 4 replies
    • 1.4k views
    • 
    • CuseFan
    • January 2, 2018

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

    By Jim Chad, December 19, 2017
    • 11 replies
    • 1.7k views
    • 
    • ESOP Guy
    • December 27, 2017

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

    By jane murray, December 19, 2017
    • 9 replies
    • 3.4k views
    • 
    • Mike Preston
    • December 19, 2017

35. Single member plan excludes employees in the controlled group

    By katieinny, September 19, 2011
    • 10 replies
    • 2k views
    • 
    • kerry
    • December 19, 2017

36. retirement from an employer versus controlled group

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

37. Form 5500 Intranet Posting

    By AndyH, November 18, 2009
    • 5 replies
    • 4.4k views
    • 
    • TPApril
    • December 12, 2017

38. RMD in year of plan termination

    By Pension RC, December 6, 2017
    • 12 replies
    • 2.4k views
    • 
    • My 2 cents
    • December 12, 2017

39. Final Payouts from DB Plan

    By Earl, December 8, 2017
    • 5 replies
    • 916 views
    • 
    • chc93
    • December 9, 2017

40. PBGC coverage if non-owner terminates but is not paid out

    By Ted Munice, November 30, 2017   

    • pbgc
    • 4 replies
    • 1.1k views
    • 
    • figure 8
    • December 6, 2017

41. Plan Term - Small Annuity Purchase

    By ndj2377, December 1, 2017
    • 5 replies
    • 1.8k views
    • 
    • MSC
    • December 6, 2017

42. Adding a 401k Plan

    By coleboy, December 5, 2017
    • 2 replies
    • 586 views
    • 
    • RatherBeGolfing
    • December 6, 2017

43. Safe Harbor Floor Offsets

    By samuel winikor, December 5, 2017
    • 0 replies
    • 491 views
    • 
    • samuel winikor
    • December 5, 2017

44. Missing Participation Agreements and EPCRS

    By jim241, December 5, 2017   

    • epcrs
    • church plan
    • (and 5 more)

      Tagged with:

      • epcrs
      • church plan
      • defined benefit
      • participating employer
      • correction
      • vcp
      • scp
    • 2 replies
    • 1.2k views
    • 
    • jpod
    • December 5, 2017

45. Reduction in Accrued Benefit

    By jpod, August 19, 2010
    • 21 replies
    • 6.5k views
    • 
    • ERISAAPPLE
    • December 2, 2017

46. Impact of PPA

    By ERISAAPPLE, November 30, 2017
    • 12 replies
    • 1.7k views
    • 
    • Mike Preston
    • December 1, 2017

47. RMD - missing marital status

    By justanotheradmin, November 22, 2017   

    • required minimum distribution
    • rmd
    • (and 4 more)

      Tagged with:

      • required minimum distribution
      • rmd
      • spouse
      • missing spouse
      • pension
      • defined benefit
    • 11 replies
    • 2.6k views
    • 
    • card
    • November 29, 2017

48. 2 year eligibility question

    By Earl, March 10, 2017
    • 7 replies
    • 2.5k views
    • 
    • John Feldt ERPA CPC QPA
    • November 10, 2017

49. Defined benefit accrual for sole proprietor

    By Connie, November 8, 2017   

    • zero earned income
    • 3 replies
    • 1.1k views
    • 
    • SoCalActuary
    • November 8, 2017

50. Predecessor Employer

    By dan.jock, November 6, 2017
    • 2 replies
    • 1.3k views
    • 
    • Effen
    • November 6, 2017