Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Offering Subsidized Early Retirement for a Limited-time

   By JRG, April 20, 2017
   • 3 replies
   • 783 views
   • 
   • david rigby
   • April 21, 2017

2. When can a sole member/participant have a DB plan?

   By Lori H, April 19, 2017
   • 4 replies
   • 771 views
   • 
   • Calavera
   • April 20, 2017

3. Suspension of Benefits upon Reemployment

   By AAS2, April 5, 2017   

   • suspension
   • suspend
   • 2 replies
   • 1.2k views
   • 
   • CuseFan
   • April 6, 2017

4. Prefunding Balance - Timing of Creation and Use

   By dmdavala, April 4, 2017   

   • prefunding balance
   • 5 replies
   • 2.5k views
   • 
   • Lou S.
   • May 2, 2018

5. CB/DC Combo - Differing PS % in allocation groups

   By 401(k)athryn, April 4, 2017   

   • cash balance
   • profit sharing
   • (and 2 more)

     Tagged with:

     • cash balance
     • profit sharing
     • gateway
     • rate group
   • 7 replies
   • 1k views
   • 
   • 401(k)athryn
   • April 18, 2017

6. Failure to pay QPSA, spouse has died

   By fiona1, April 4, 2017
   • 3 replies
   • 969 views
   • 
   • fiona1
   • April 4, 2017

7. Sole Proprietor Deduction

   By Dougsbpc, March 30, 2017
   • 2 replies
   • 769 views
   • 
   • Mike Preston
   • March 31, 2017

8. Failure to Suspend Benefits

   By AAS2, March 29, 2017   

   • suspension of benefits
   • 12 replies
   • 2.8k views
   • 
   • fiona1
   • April 4, 2017

9. Amended Form 500?

   By Pension RC, March 28, 2017
   • 2 replies
   • 677 views
   • 
   • Effen
   • March 31, 2017

10. Cash Balance %pay needs stable income ?

    By John J, March 25, 2017   

    • cash balance stable db
    • 4 replies
    • 683 views
    • 
    • John Feldt ERPA CPC QPA
    • March 30, 2017

11. DB Lump Sums and Restricted Employees

    By CuseFan, March 24, 2017
    • 9 replies
    • 1.8k views
    • 
    • Lou S.
    • March 12, 2019

12. Early Retirement

    By jim241, March 23, 2017   

    • early retirement
    • plan termination
    • 1 reply
    • 731 views
    • 
    • My 2 cents
    • March 23, 2017

13. PBGC Coverage

    By thepensionmaven, March 20, 2017   

    • 1st year filing
    • 3 replies
    • 652 views
    • 
    • david rigby
    • March 21, 2017

14. 411(d)(6)

    By AdKu, March 15, 2017
    • 4 replies
    • 1.2k views
    • 
    • My 2 cents
    • March 15, 2017

15. "Final" AFTAP

    By Draper55, March 14, 2017
    • 3 replies
    • 1.1k views
    • 
    • My 2 cents
    • March 15, 2017

16. 2 year eligibility question

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

17. 11g and vesting

    By Ted Munice, March 9, 2017   

    • 11g
    • vesting
    • 11 replies
    • 1.7k views
    • 
    • Belgarath
    • March 29, 2017

18. Defined Benefit Plan RMDs

    By Vlad401k, February 24, 2017
    • 15 replies
    • 1.8k views
    • 
    • Mike Preston
    • March 2, 2017

19. DB Formula by person - HCE Only Plan

    By slburnett, February 22, 2017   

    • defined benefit
    • formula
    • (and 2 more)

      Tagged with:

      • defined benefit
      • formula
      • hce
      • nondiscrimination
    • 2 replies
    • 893 views
    • 
    • AndyH
    • July 20, 2017

20. Reversion timing issue

    By Earl, February 17, 2017
    • 5 replies
    • 846 views
    • 
    • Earl
    • February 17, 2017

21. IRC section 415 limit

    By AdKu, February 16, 2017
    • 7 replies
    • 1.3k views
    • 
    • AdKu
    • February 16, 2017

22. Effect on Lump Sum Amount - New Mortality Table

    By tuni88, February 12, 2017
    • 2 replies
    • 1.4k views
    • 
    • My 2 cents
    • February 13, 2017

23. Retroactive Annuity Start Date

    By BTG, February 9, 2017
    • 3 replies
    • 3.7k views
    • 
    • Calavera
    • February 13, 2017

24. Floor Offset Deductibility Problem

    By dan.jock, February 8, 2017
    • 1 reply
    • 500 views
    • 
    • Mike Preston
    • February 8, 2017

25. Limits on Total Compensation to Former Employees

    By rg1344, February 7, 2017
    • 7 replies
    • 968 views
    • 
    • david rigby
    • February 9, 2017

26. Limit on Payments to Pension Plan Participants

    By erisa_novice, February 7, 2017
    • 4 replies
    • 690 views
    • 
    • My 2 cents
    • February 7, 2017

27. Former Employee & Pension Plan Participant as Consultant

    By erisa_novice, February 6, 2017
    • 5 replies
    • 2.8k views
    • 
    • Effen
    • February 7, 2017

28. Late retirement - variable rates

    By lees, February 2, 2017   

    • late retirement
    • actuarial increases
    • (and 1 more)

      Tagged with:

      • late retirement
      • actuarial increases
      • ppa
    • 1 reply
    • 876 views
    • 
    • Calavera
    • February 2, 2017

29. Underpayment question

    By fiona1, January 30, 2017
    • 5 replies
    • 1.8k views
    • 
    • Lou S.
    • January 30, 2017

30. Discount Rate Sensitivity

    By Brad Jacobs, January 28, 2017   

    • a dispute involving the future of californias state pension continues
    • 8 replies
    • 1.5k views
    • 
    • My 2 cents
    • February 6, 2017

31. Freezing benefit service

    By fiona1, January 25, 2017
    • 5 replies
    • 1.6k views
    • 
    • david rigby
    • January 25, 2017

32. HCE Owner received RMDS while working, then retired and received a Lump Sum

    By CharlesLeggette, January 18, 2017
    • 1 reply
    • 572 views
    • 
    • Calavera
    • January 18, 2017

33. DB Plans and 415 limits

    By Belgarath, January 18, 2017
    • 20 replies
    • 2.7k views
    • 
    • dan.jock
    • January 31, 2017

34. Different Vesting Rules Within Plan

    By Fielding Mellish, January 13, 2017
    • 1 reply
    • 658 views
    • 
    • Lou S.
    • January 13, 2017

35. Combined Plan Deduction Limits

    By dan.jock, January 12, 2017
    • 11 replies
    • 2.9k views
    • 
    • dan.jock
    • January 31, 2017

36. In-Service RMD: Benefit distribution offsets

    By lees, January 10, 2017   

    • rmd
    • in-service retirement
    • (and 3 more)

      Tagged with:

      • rmd
      • in-service retirement
      • benefit payment offset
      • suspension of benefits
      • late retirement
    • 0 replies
    • 963 views
    • 
    • lees
    • January 10, 2017

37. DIsqualified Plan - Minimum Funding?

    By Lou S., January 4, 2017
    • 6 replies
    • 943 views
    • 
    • Lou S.
    • January 4, 2017

38. 1099R Year

    By Pension RC, January 4, 2017
    • 1 reply
    • 521 views
    • 
    • jpod
    • January 4, 2017

39. PBGC Form 500 - timing of filing

    By BrooklynKid88, December 29, 2016   

    • timiing plan termination
    • 1 reply
    • 1.2k views
    • 
    • Effen
    • December 29, 2016

40. Permanency Issue

    By Pension RC, December 23, 2016
    • 2 replies
    • 944 views
    • 
    • Calavera
    • December 29, 2016

41. Plan audit

    By Draper55, December 21, 2016   

    • amendment
    • 2 replies
    • 1.1k views
    • 
    • Draper55
    • December 22, 2016

42. RMD for someone over 70.5

    By emmetttrudy, December 21, 2016
    • 5 replies
    • 1.6k views
    • 
    • Calavera
    • December 29, 2016

43. Multiple lump sum windows

    By fiona1, December 16, 2016
    • 2 replies
    • 1.4k views
    • 
    • fiona1
    • December 16, 2016

44. Annual Funding Notice - Initial Plan Year

    By AdKu, December 15, 2016   

    • Annual Funding Notice - Initi
    • 0 replies
    • 629 views
    • 
    • AdKu
    • December 15, 2016

45. "Permanency" of DB Plan

    By Thornton, December 14, 2016
    • 5 replies
    • 2.1k views
    • 
    • jpod
    • December 14, 2016

46. Tax Max Cushion Amount

    By dan.jock, December 12, 2016
    • 5 replies
    • 1.4k views
    • 
    • Effen
    • December 14, 2016

47. RMD from terminating DB plan

    By Flyboyjohn, December 9, 2016
    • 6 replies
    • 1.9k views
    • 
    • Calavera
    • December 11, 2016

48. top-heavy minimum after participant becomes excluded

    By John Feldt ERPA CPC QPA, December 6, 2016   

    • top-heavy
    • exclusion
    • (and 2 more)

      Tagged with:

      • top-heavy
      • exclusion
      • 416
      • excluded employee
    • 5 replies
    • 2.1k views
    • 
    • AndyH
    • December 8, 2016

49. CB and 401(a)4 Testing

    By Dougsbpc, December 5, 2016   

    • CB
    • 0 replies
    • 691 views
    • 
    • Dougsbpc
    • December 5, 2016

50. Encouraging Distribution

    By BFlash, December 3, 2016
    • 2 replies
    • 838 views
    • 
    • BFlash
    • December 5, 2016