Defined Benefit Plans, Including Cash Balance

7,193 topics in this forum

1. In Kind Contribution in DB Plan

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

2. Unfreeze before plan termination

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

3. Hard to value assets in one-man plan

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

4. 401(h)

   By JimK, January 12, 2018   

   • overfunded db plan
   • 9 replies
   • 4.2k views
   • 
   • Larry Starr
   • January 15, 2018

5. 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

6. 412(e)(3) plan conversion

   By dan.jock, January 11, 2018
   • 3 replies
   • 1.6k views
   • 
   • Mike Preston
   • January 11, 2018

7. 1099-R code 3 or 1?

   By ESOP Guy, January 8, 2018
   • 5 replies
   • 1.6k views
   • 
   • Luke Bailey
   • January 11, 2018

8. terminating plan

   By jane murray, January 10, 2018
   • 2 replies
   • 1.5k views
   • 
   • Larry Starr
   • January 10, 2018

9. Overfunded DB - Intentional Disqualification

   By dan.jock, January 8, 2018
   • 12 replies
   • 2.4k views
   • 
   • ERISAAPPLE
   • January 10, 2018

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

    By TheBoxMan, January 10, 2018
    • 1 reply
    • 1.3k views
    • 
    • CuseFan
    • January 10, 2018

11. Floor Offset 415 Limit

    By Dougsbpc, January 6, 2018
    • 4 replies
    • 1.5k views
    • 
    • Dougsbpc
    • January 9, 2018

12. Effect of IRS Notice 2015-49

    By Belgarath, January 5, 2018
    • 4 replies
    • 1.1k views
    • 
    • CuseFan
    • January 5, 2018

13. Terminated DB

    By Dougsbpc, January 5, 2018   

    • year of deduction
    • 3 replies
    • 1k views
    • 
    • Mike Preston
    • January 5, 2018

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

    By Belgarath, January 2, 2018
    • 7 replies
    • 2.5k views
    • 
    • Mike Preston
    • January 3, 2018

15. In-service Distribution

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

16. RMD for one participant plan

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

17. 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
    • 2.2k views
    • 
    • Manatee
    • January 2, 2018

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

    By Jim Chad, December 19, 2017
    • 11 replies
    • 1.9k views
    • 
    • ESOP Guy
    • December 27, 2017

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

    By jane murray, December 19, 2017
    • 9 replies
    • 3.7k views
    • 
    • Mike Preston
    • December 19, 2017

20. Single member plan excludes employees in the controlled group

    By katieinny, September 19, 2011
    • 10 replies
    • 2.2k views
    • 
    • kerry
    • December 19, 2017

21. retirement from an employer versus controlled group

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

22. Form 5500 Intranet Posting

    By AndyH, November 18, 2009
    • 5 replies
    • 4.5k views
    • 
    • TPApril
    • December 12, 2017

23. RMD in year of plan termination

    By Pension RC, December 6, 2017
    • 12 replies
    • 2.7k views
    • 
    • My 2 cents
    • December 12, 2017

24. Final Payouts from DB Plan

    By Earl, December 8, 2017
    • 5 replies
    • 1k views
    • 
    • chc93
    • December 9, 2017

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

    By Ted Munice, November 30, 2017   

    • pbgc
    • 4 replies
    • 1.2k views
    • 
    • figure 8
    • December 6, 2017

26. Plan Term - Small Annuity Purchase

    By ndj2377, December 1, 2017
    • 5 replies
    • 1.9k views
    • 
    • MSC
    • December 6, 2017

27. Adding a 401k Plan

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

28. Safe Harbor Floor Offsets

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

29. 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
    • 1.4k views
    • 
    • jpod
    • December 5, 2017

30. Reduction in Accrued Benefit

    By jpod, August 19, 2010
    • 21 replies
    • 7k views
    • 
    • ERISAAPPLE
    • December 2, 2017

31. Impact of PPA

    By ERISAAPPLE, November 30, 2017
    • 12 replies
    • 2k views
    • 
    • Mike Preston
    • December 1, 2017

32. 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
    • 3k views
    • 
    • card
    • November 29, 2017

33. 2 year eligibility question

    By Earl, March 10, 2017
    • 7 replies
    • 2.7k views
    • 
    • John Feldt ERPA CPC QPA
    • November 10, 2017

34. Defined benefit accrual for sole proprietor

    By Connie, November 8, 2017   

    • zero earned income
    • 3 replies
    • 1.2k views
    • 
    • SoCalActuary
    • November 8, 2017

35. Predecessor Employer

    By dan.jock, November 6, 2017
    • 2 replies
    • 1.4k views
    • 
    • Effen
    • November 6, 2017

36. PBGC NOIT required for offset participant?

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

37. Initial CB Document - "Amend" Formula?

    By figure 8, October 31, 2017
    • 3 replies
    • 1.6k views
    • 
    • My 2 cents
    • October 31, 2017

38. Lump Sum From Cash Balance Plan

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

39. Puerto Rico - pension plan termination

    By DL1215, October 30, 2017
    • 1 reply
    • 1.1k views
    • 
    • Effen
    • October 30, 2017

40. Pension payroll tracking system

    By david rigby, October 25, 2017
    • 5 replies
    • 1.3k views
    • 
    • Effen
    • October 26, 2017

41. 1099, no W-2 considered common law employee

    By pensionreview, October 25, 2017
    • 3 replies
    • 2.6k views
    • 
    • ESOP Guy
    • October 25, 2017

42. From 8955-SSA

    By Janie, October 23, 2017   

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

43. Deductibility of one-time large contribution to fully fund and terminate DB.

    By RayJJohnsonJr, July 3, 2017
    • 15 replies
    • 2k views
    • 
    • RayJJohnsonJr
    • October 19, 2017

44. IRS Model SEP

    By Cloudy, October 17, 2017
    • 11 replies
    • 1.5k views
    • 
    • spiritrider
    • October 19, 2017

45. Missed QPSA payments

    By hollywood, September 18, 2017   

    • qpsa late missed
    • 12 replies
    • 3.5k views
    • 
    • My 2 cents
    • October 17, 2017

46. DB Plan and SEP IRA

    By emmetttrudy, December 13, 2010
    • 18 replies
    • 17.7k views
    • 
    • Mike Preston
    • October 15, 2017

47. Defined Benefit Small Plan Audit Wiaver

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

48. PBGC re Speech Therapist

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

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

    By Stash026, October 6, 2017
    • 4 replies
    • 1.8k views
    • 
    • CuseFan
    • October 6, 2017

50. Amend Plan to Purchase Annuities?

    By dmdavala, September 27, 2017
    • 10 replies
    • 2.3k views
    • 
    • My 2 cents
    • October 5, 2017