Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. In Kind Contribution in DB Plan

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

2. DB Nonelecting Church Plan

   By Barbara, January 16, 2018   

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

3. 401(h)

   By JimK, January 12, 2018   

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

4. 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

5. Hard to value assets in one-man plan

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

6. 412(e)(3) plan conversion

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

7. 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

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

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

9. terminating plan

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

10. 1099-R code 3 or 1?

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

11. Overfunded DB - Intentional Disqualification

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

12. Floor Offset 415 Limit

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

13. Effect of IRS Notice 2015-49

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

14. Terminated DB

    By Dougsbpc, January 5, 2018   

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

15. In-service Distribution

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

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

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

17. RMD for one participant plan

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

18. amending actuarial equivalence for terminated plan

    By jane murray, December 29, 2017
    • 5 replies
    • 1.6k views
    • 
    • David Peckham
    • December 9, 2025

19. 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

20. 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

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

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

22. retirement from an employer versus controlled group

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

23. Final Payouts from DB Plan

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

24. RMD in year of plan termination

    By Pension RC, December 6, 2017
    • 12 replies
    • 2.5k views
    • 
    • My 2 cents
    • December 12, 2017

25. Adding a 401k Plan

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

26. Safe Harbor Floor Offsets

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

27. 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
    • 1.3k views
    • 
    • jpod
    • December 5, 2017

28. Plan Term - Small Annuity Purchase

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

29. 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

30. Impact of PPA

    By ERISAAPPLE, November 30, 2017
    • 12 replies
    • 1.8k views
    • 
    • Mike Preston
    • December 1, 2017

31. 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
    • 2.7k views
    • 
    • card
    • November 29, 2017

32. Defined benefit accrual for sole proprietor

    By Connie, November 8, 2017   

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

33. Predecessor Employer

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

34. Initial CB Document - "Amend" Formula?

    By figure 8, October 31, 2017
    • 3 replies
    • 1.5k views
    • 
    • My 2 cents
    • October 31, 2017

35. PBGC NOIT required for offset participant?

    By jane murray, October 30, 2017
    • 2 replies
    • 820 views
    • 
    • mstick
    • November 2, 2017

36. Lump Sum From Cash Balance Plan

    By Dougsbpc, October 30, 2017
    • 1 reply
    • 890 views
    • 
    • CuseFan
    • October 30, 2017

37. Puerto Rico - pension plan termination

    By DL1215, October 30, 2017
    • 1 reply
    • 998 views
    • 
    • Effen
    • October 30, 2017

38. 1099, no W-2 considered common law employee

    By pensionreview, October 25, 2017
    • 3 replies
    • 2.4k views
    • 
    • ESOP Guy
    • October 25, 2017

39. Pension payroll tracking system

    By david rigby, October 25, 2017
    • 5 replies
    • 1.2k views
    • 
    • Effen
    • October 26, 2017

40. From 8955-SSA

    By Janie, October 23, 2017   

    • from 8955-ssa and section 6057(a)
    • 1 reply
    • 546 views
    • 
    • Lou S.
    • October 23, 2017

41. IRS Model SEP

    By Cloudy, October 17, 2017
    • 11 replies
    • 1.3k views
    • 
    • spiritrider
    • October 19, 2017

42. PBGC re Speech Therapist

    By Cynchbeast, October 12, 2017
    • 2 replies
    • 877 views
    • 
    • CuseFan
    • October 12, 2017

43. One Plan > $250,000 But Other Plan Is Not. Form 5500 Required for Other Plan?

    By Stash026, October 6, 2017
    • 4 replies
    • 1.7k views
    • 
    • CuseFan
    • October 6, 2017

44. hurricane relief interest adjustments

    By Draper55, October 4, 2017
    • 0 replies
    • 457 views
    • 
    • Draper55
    • October 4, 2017

45. Mortality Tables for 2018

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

46. Unpaid MRC - 2016

    By ActBrit, October 3, 2017
    • 2 replies
    • 617 views
    • 
    • Effen
    • October 4, 2017

47. Mandatory Withholding Error

    By EBECDC, October 2, 2017   

    • mandatory withholding
    • 20%
    • (and 3 more)

      Tagged with:

      • mandatory withholding
      • 20%
      • overwitholding
      • form 941c
      • form 843
    • 2 replies
    • 972 views
    • 
    • EBECDC
    • October 3, 2017

48. C-Corp 10/15 1120 deadline vs 430 9/15 funding deadline

    By shERPA, September 29, 2017
    • 9 replies
    • 1.7k views
    • 
    • figure 8
    • October 10, 2018

49. Death after benefit election but before ASD

    By CuseFan, September 29, 2017
    • 5 replies
    • 3k views
    • 
    • jpod
    • September 29, 2017

50. Death Benefit In Excess of QPSA Protected?

    By CuseFan, September 29, 2017
    • 3 replies
    • 1.2k views
    • 
    • CuseFan
    • September 29, 2017