Defined Benefit Plans, Including Cash Balance

7,188 topics in this forum

1. 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
   • 904 views
   • 
   • david rigby
   • May 16, 2018

2. 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
   • 1.1k views
   • 
   • SoCalActuary
   • May 14, 2018

3. NRA less than 62

   By justanotheradmin, May 8, 2018   

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

4. Distribution Deadline

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

5. Frozen DB

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

6. Offset using a hypothetical account balance?

   By C. B. Zeller, May 3, 2018
   • 5 replies
   • 1.6k views
   • 
   • C. B. Zeller
   • May 7, 2018

7. Distribution from DB Plan

   By Sydney, April 28, 2018
   • 10 replies
   • 1.2k views
   • 
   • Mike Preston
   • May 6, 2018

8. Increase of Prefunding Balance?

   By Bob in USA, May 2, 2018   

   • prefunding balance
   • 3 replies
   • 1.2k views
   • 
   • Brudestrom, FSA, EA
   • May 4, 2018

9. Prefunding Balance - Timing of Creation and Use

   By dmdavala, April 4, 2017   

   • prefunding balance
   • 5 replies
   • 2.6k views
   • 
   • Lou S.
   • May 2, 2018

10. Solutions to Ridiculous PBGC Premium?

    By figure 8, May 1, 2018
    • 5 replies
    • 1.5k views
    • 
    • figure 8
    • May 2, 2018

11. Self-Employed Defined Benefit Plan

    By bzorc, April 20, 2018
    • 2 replies
    • 1.4k views
    • 
    • Larry Starr
    • April 23, 2018

12. PPA Restatements for DB and CB Plans

    By msmith, April 10, 2018
    • 5 replies
    • 1.7k views
    • 
    • Lou S.
    • April 12, 2018

13. 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
    • 1.3k views
    • 
    • Larry Starr
    • April 9, 2018

14. Small Plan Excess Assets

    By Dougsbpc, April 4, 2018
    • 3 replies
    • 1k views
    • 
    • Calavera
    • April 6, 2018

15. Life Insurance Purchased from Plan

    By Buckoosier, April 3, 2018
    • 4 replies
    • 1k views
    • 
    • Buckoosier
    • April 5, 2018

16. Excess cash balance plan contribution

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

17. Early Retirement Pension converted to Disability Pension

    By kenfyoozd, March 31, 2018   

    • new election form
    • waiver new annuity starting date
    • 9 replies
    • 1.7k views
    • 
    • kenfyoozd
    • April 4, 2018

18. Interest Credits After NRD

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

19. 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
    • 1.8k views
    • 
    • John Feldt ERPA CPC QPA
    • March 22, 2018

20. 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
    • 4k views
    • 
    • ERISAAPPLE
    • March 21, 2018

21. PVAB / Early Retirement

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

22. Retroactive Annuity Starting Date

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

23. Annual Funding Notice

    By DL1215, March 14, 2018   

    • plan merger
    • 3 replies
    • 1.1k views
    • 
    • DL1215
    • March 19, 2018

24. Minimizing Settement Charges?

    By Effen, March 9, 2018   

    • asc accounting concerns
    • 4 replies
    • 1k views
    • 
    • Dave Rumas
    • March 13, 2018

25. Schedule of Reportable Transactions

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

26. Average Compensation

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

27. Cash Balance Forfeiture Account

    By Stash026, March 9, 2018
    • 8 replies
    • 2.2k views
    • 
    • david rigby
    • March 9, 2018

28. Plan Term - Due Date ?

    By Cloudy, March 7, 2018
    • 13 replies
    • 2.8k views
    • 
    • Calavera
    • March 9, 2018

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

    By Pxhesq, January 10, 2018   

    • notice 2017-60
    • 5 replies
    • 1.6k views
    • 
    • Effen
    • March 8, 2018

30. Nondiscrimination Testing - Different Measurement Periods?

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

31. Mortality Tables for 2018

    By david rigby, October 3, 2017
    • 19 replies
    • 3.9k views
    • 
    • John314
    • March 2, 2018

32. 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
    • 1.6k views
    • 
    • Calavera
    • March 1, 2018

33. increasing rmds additional accruals

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

34. 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
    • 2.4k views
    • 
    • gasvp230
    • March 1, 2018

35. Suspension of Benefits question

    By Griswold, February 21, 2018
    • 6 replies
    • 1.8k views
    • 
    • ERISAAPPLE
    • February 26, 2018

36. 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
    • 649 views
    • 
    • jpod
    • February 22, 2018

37. Top Heavy Minimum

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

38. pbgc coverage

    By Gary, September 28, 2011
    • 5 replies
    • 2.6k views
    • 
    • figure 8
    • February 18, 2018

39. Cross Testing a Cash Balance Plan

    By mdmoose4, February 15, 2018
    • 7 replies
    • 2.1k views
    • 
    • Calavera
    • February 16, 2018

40. Terminated DB Plan

    By Dougsbpc, February 16, 2018   

    • timing of distributions
    • 8 replies
    • 1.3k views
    • 
    • ERISAAPPLE
    • February 16, 2018

41. Suspension/resumption of benefits

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

42. Top Heavy Minimum in DB/SHDC

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

43. 415 dollar limit post 65

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

44. DB Nonelecting Church Plan

    By Barbara, January 16, 2018   

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

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

    By KevinO, January 31, 2018   

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

46. In Kind Contribution in DB Plan

    By BFlash, January 31, 2018
    • 3 replies
    • 1.5k views
    • 
    • BFlash
    • February 1, 2018

47. Unfreeze before plan termination

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

48. Hard to value assets in one-man plan

    By Bird, January 12, 2018
    • 11 replies
    • 1.7k views
    • 
    • jpod
    • January 17, 2018

49. 401(h)

    By JimK, January 12, 2018   

    • overfunded db plan
    • 9 replies
    • 4.1k views
    • 
    • Larry Starr
    • January 15, 2018

50. 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