Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Floor Offset 415 Limit

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

2. Effect of IRS Notice 2015-49

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

3. Terminated DB

   By Dougsbpc, January 5, 2018   

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

4. In-service Distribution

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

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

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

6. RMD for one participant plan

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

7. amending actuarial equivalence for terminated plan

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

8. 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

9. 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

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

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

11. retirement from an employer versus controlled group

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

12. Final Payouts from DB Plan

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

13. RMD in year of plan termination

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

14. Adding a 401k Plan

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

15. Safe Harbor Floor Offsets

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

16. 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

17. Plan Term - Small Annuity Purchase

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

18. 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

19. Impact of PPA

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

20. 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

21. Defined benefit accrual for sole proprietor

    By Connie, November 8, 2017   

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

22. Predecessor Employer

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

23. Initial CB Document - "Amend" Formula?

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

24. PBGC NOIT required for offset participant?

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

25. Lump Sum From Cash Balance Plan

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

26. Puerto Rico - pension plan termination

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

27. 1099, no W-2 considered common law employee

    By pensionreview, October 25, 2017
    • 3 replies
    • 2.3k views
    • 
    • ESOP Guy
    • October 25, 2017

28. Pension payroll tracking system

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

29. From 8955-SSA

    By Janie, October 23, 2017   

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

30. IRS Model SEP

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

31. PBGC re Speech Therapist

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

32. 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

33. hurricane relief interest adjustments

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

34. Mortality Tables for 2018

    By david rigby, October 3, 2017
    • 19 replies
    • 3.6k views
    • 
    • John314
    • March 2, 2018

35. Unpaid MRC - 2016

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

36. 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
    • 950 views
    • 
    • EBECDC
    • October 3, 2017

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

    By shERPA, September 29, 2017
    • 9 replies
    • 1.6k views
    • 
    • figure 8
    • October 10, 2018

38. Death after benefit election but before ASD

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

39. Death Benefit In Excess of QPSA Protected?

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

40. Defined Benefit Small Plan Audit Wiaver

    By austin3515, September 28, 2017
    • 2 replies
    • 606 views
    • 
    • Calavera
    • October 13, 2017

41. Amend Plan to Purchase Annuities?

    By dmdavala, September 27, 2017
    • 10 replies
    • 2.1k views
    • 
    • My 2 cents
    • October 5, 2017

42. 5500 Part Count with Corrective Amendment

    By JAY21, September 26, 2017
    • 1 reply
    • 602 views
    • 
    • ETA Consulting LLC
    • September 26, 2017

43. FTAP vs. AFTAP

    By jane murray, September 24, 2017
    • 5 replies
    • 5.3k views
    • 
    • david rigby
    • September 25, 2017

44. 2018 COLA projections

    By SoCalActuary, September 19, 2017   

    • mercer
    • 0 replies
    • 758 views
    • 
    • SoCalActuary
    • September 19, 2017

45. Missed QPSA payments

    By hollywood, September 18, 2017   

    • qpsa late missed
    • 12 replies
    • 3.2k views
    • 
    • My 2 cents
    • October 17, 2017

46. Non-spouse beneficiary required begin date

    By BCGEA, September 14, 2017   

    • death benefit
    • rbd
    • (and 1 more)

      Tagged with:

      • death benefit
      • rbd
      • 401(a)(9)
    • 1 reply
    • 532 views
    • 
    • SoCalActuary
    • September 14, 2017

47. Election to Apply Balances

    By Pension RC, September 14, 2017
    • 5 replies
    • 1.5k views
    • 
    • SoCalActuary
    • September 14, 2017

48. Encouraging DVs past NRD to commence their pension

    By formeractuary, September 13, 2017
    • 3 replies
    • 1.5k views
    • 
    • formeractuary
    • September 19, 2017

49. Lost participants - terminating DB plan (Non PBGC)

    By Scuba 401, September 13, 2017
    • 13 replies
    • 2.3k views
    • 
    • YogaTPA
    • September 27, 2017

50. PBGC claim against MTIA assets

    By drakecohen, September 12, 2017   

    • bankruptcy
    • 2 replies
    • 1.1k views
    • 
    • david rigby
    • September 13, 2017