Defined Benefit Plans, Including Cash Balance

7,158 topics in this forum

1. Wrong plan effective date on Form 5500

   By Pension RC, October 14, 2016
   • 8 replies
   • 1.9k views
   • 
   • jpod
   • October 18, 2016

2. IRS Notice 2015-49, plan termination

   By Belgarath, October 5, 2016
   • 3 replies
   • 1.3k views
   • 
   • Effen
   • October 8, 2016

3. Sample letter - 10 year certain only coming to an end

   By AdKu, September 30, 2016   

   • Sample letter optional FOB
   • 12 replies
   • 1.4k views
   • 
   • AndyH
   • October 6, 2016

4. affiliated service group/ controlled group

   By mefrancis1729, October 4, 2016
   • 1 reply
   • 775 views
   • 
   • Mr Bagwell
   • October 5, 2016

5. Testing an early retirement window for a frozen plan

   By AndyH, September 14, 2016
   • 3 replies
   • 1.1k views
   • 
   • MWeddell
   • October 4, 2016

6. "Soft freeze" and 410(b)

   By AndyH, May 30, 2007
   • 7 replies
   • 2.6k views
   • 
   • AndyH
   • October 4, 2016

7. "Completely Retired" Requirement

   By Fielding Mellish, September 27, 2016
   • 12 replies
   • 2.6k views
   • 
   • AndyH
   • September 28, 2016

8. Converting a Traditional Defined Benefit Plan to a Cash Balance Plan

   By Mcomeau, September 21, 2016
   • 3 replies
   • 1.1k views
   • 
   • david rigby
   • September 21, 2016

9. Amending Schedule SB

   By Andy the Actuary, July 18, 2014
   • 5 replies
   • 2.2k views
   • 
   • My 2 cents
   • September 20, 2016

10. Single member LLC- taxed as sole prop- W2 or Schedule C?

    By mefrancis1729, August 18, 2016   

    • sole proprietorship
    • compensation
    • (and 2 more)

      Tagged with:

      • sole proprietorship
      • compensation
      • W2
      • Schedule C
    • 9 replies
    • 2.8k views
    • 
    • SoCalActuary
    • September 19, 2016

11. HATFA segment rates

    By david rigby, September 16, 2016
    • 0 replies
    • 1.1k views
    • 
    • david rigby
    • September 16, 2016

12. CB Offset

    By Cloudy, September 13, 2016
    • 4 replies
    • 1.2k views
    • 
    • Cloudy
    • September 14, 2016

13. Terminating one person Non-PBGC DB Plan

    By AdKu, September 7, 2016   

    • Terminating one person Non-PB
    • 4 replies
    • 1.3k views
    • 
    • AdKu
    • September 8, 2016

14. Mandated mortality rates for 2017

    By My 2 cents, September 2, 2016
    • 2 replies
    • 1.2k views
    • 
    • My 2 cents
    • September 2, 2016

15. 415 Limit

    By emmetttrudy, November 16, 2011
    • 30 replies
    • 7.8k views
    • 
    • Belgarath
    • September 1, 2016

16. 401(a)(26) if frozen for HCEs

    By John Feldt ERPA CPC QPA, August 19, 2016   

    • minimum participation
    • 401(a)(26)
    • (and 1 more)

      Tagged with:

      • minimum participation
      • 401(a)(26)
      • meaningful benefit
    • 0 replies
    • 1.5k views
    • 
    • John Feldt ERPA CPC QPA
    • August 19, 2016

17. Form 501 - Post Distribution Certification required attachments

    By AdKu, July 12, 2016   

    • Post
    • For 501 required attachments
    • (and 1 more)

      Tagged with:

      • Post
      • For 501 required attachments
      • Copy of Cancelled Check
    • 8 replies
    • 2.1k views
    • 
    • AdKu
    • August 17, 2016

18. Cash balance fully-insured plan rules

    By SoCalActuary, August 10, 2016   

    • cash-balance fully-insured
    • 3 replies
    • 1.1k views
    • 
    • SoCalActuary
    • August 17, 2016

19. RASD vs. ASD questions

    By benefitz, August 15, 2016
    • 4 replies
    • 3.4k views
    • 
    • SoCalActuary
    • August 17, 2016

20. Cash Balance Off-set Plan Participant Count

    By vrradjew, August 8, 2016   

    • PBGC
    • Cash Balance
    • (and 5 more)

      Tagged with:

      • PBGC
      • Cash Balance
      • Off-set
      • offset
      • participant count
      • flat-rate
      • premium
    • 1 reply
    • 833 views
    • 
    • Calavera
    • August 8, 2016

21. Late First Year PBGC Filing

    By vrradjew, August 5, 2016   

    • PBGC
    • Filing
    • (and 4 more)

      Tagged with:

      • PBGC
      • Filing
      • Fees
      • Penalties
      • late
      • due date
    • 1 reply
    • 1.1k views
    • 
    • Effen
    • August 5, 2016

22. Defined benefit lump-sum distribution "window"

    By Belgarath, July 20, 2016
    • 14 replies
    • 3k views
    • 
    • AndyH
    • July 27, 2016

23. Back payments, plan limited under IRC Section 436

    By My 2 cents, July 22, 2016
    • 2 replies
    • 1.2k views
    • 
    • david rigby
    • July 22, 2016

24. Minimum hours for year of credited service

    By Pension RC, July 13, 2016
    • 7 replies
    • 1.2k views
    • 
    • My 2 cents
    • July 13, 2016

25. Accrued To Date Testing

    By Cloudy, July 6, 2016
    • 2 replies
    • 840 views
    • 
    • Cloudy
    • July 6, 2016

26. 401(a)(26) and 410(b)(6)(C)

    By John Feldt ERPA CPC QPA, July 1, 2016   

    • minimum participation
    • transition rule
    • (and 2 more)

      Tagged with:

      • minimum participation
      • transition rule
      • 410(b)(6)(c)
      • 401(a)(26)
    • 1 reply
    • 1.5k views
    • 
    • John Feldt ERPA CPC QPA
    • July 1, 2016

27. Excess Assets and Employee Mandatory Contributions

    By AndyH, June 22, 2016
    • 5 replies
    • 1.8k views
    • 
    • AndyH
    • June 23, 2016

28. Majority Owner - DB Plan Term

    By AdKu, June 22, 2016   

    • Majority Owner
    • Adult Children
    • (and 1 more)

      Tagged with:

      • Majority Owner
      • Adult Children
      • DB Plan Term
    • 5 replies
    • 2k views
    • 
    • Griswold
    • June 23, 2016

29. Holding Data for Ransom

    By Rball4, June 18, 2016
    • 11 replies
    • 2.2k views
    • 
    • Peter Gulia
    • June 23, 2016

30. Governmental DB plan - hypothetical problems

    By Belgarath, June 16, 2016
    • 6 replies
    • 1.1k views
    • 
    • My 2 cents
    • June 16, 2016

31. Optional Annuity Forms Offered to Actives During Plan Termination

    By Pension RC, June 3, 2016
    • 5 replies
    • 2.5k views
    • 
    • AndyH
    • June 9, 2016

32. Term DB Start CB

    By Cloudy, June 3, 2016
    • 2 replies
    • 841 views
    • 
    • Effen
    • June 5, 2016

33. Trustee never accepted appointment - now what?

    By t.haley, June 3, 2016
    • 5 replies
    • 1.3k views
    • 
    • Peter Gulia
    • June 3, 2016

34. Vesting / Accrued Benefit

    By luissaha, June 1, 2016
    • 9 replies
    • 2.8k views
    • 
    • My 2 cents
    • June 2, 2016

35. Annuity Purchases for Retirees

    By tuni88, October 8, 2015
    • 10 replies
    • 1.9k views
    • 
    • My 2 cents
    • June 1, 2016

36. Significant Detriment

    By jpod, May 20, 2016
    • 6 replies
    • 1.5k views
    • 
    • Kevin C
    • May 27, 2016

37. IRS required commitment to fully fund terminating CB plan

    By shERPA, May 25, 2016
    • 5 replies
    • 1.2k views
    • 
    • Calavera
    • May 27, 2016

38. LS calc for retiree

    By Cloudy, May 18, 2016
    • 9 replies
    • 1.2k views
    • 
    • My 2 cents
    • May 23, 2016

39. Actuarial Value of assets included contribution receivable in 2014

    By CharlesLeggette, May 18, 2016
    • 2 replies
    • 1.4k views
    • 
    • My 2 cents
    • May 23, 2016

40. Individual Annuity Used in Funding Plan

    By austin3515, May 19, 2016
    • 8 replies
    • 1.4k views
    • 
    • austin3515
    • May 23, 2016

41. Accrual of Benefits under Elapsed Time

    By CharlesLeggette, May 13, 2016
    • 29 replies
    • 4.8k views
    • 
    • Mike Preston
    • May 20, 2016

42. Perspective On Congress Discussing Pension Cutback Legislation

    By Andy the Actuary, December 21, 2014
    • 31 replies
    • 3k views
    • 
    • Effen
    • May 8, 2016

43. Pension Deduction on 1040

    By Pension RC, May 5, 2016
    • 5 replies
    • 1.5k views
    • 
    • rcline46
    • May 5, 2016

44. Minister's housing allowance at plan termination?

    By Kevin C, May 4, 2016
    • 5 replies
    • 1.3k views
    • 
    • Peter Gulia
    • May 4, 2016

45. Is it possible for a plan to have been funded yet be insolvent?

    By Peter Gulia, April 28, 2016   

    • pension funding
    • 8 replies
    • 1.9k views
    • 
    • Effen
    • May 2, 2016

46. 1.404(a)-14(e)(1) deductibility for 2 years of pension contributions in 1 taxable period

    By CharlesLeggette, April 22, 2016
    • 1 reply
    • 1k views
    • 
    • Lou S.
    • April 25, 2016

47. 70.5 continued accruals and better of calc

    By Zorro1k, April 15, 2016   

    • 70.5
    • 70-1/2
    • (and 2 more)

      Tagged with:

      • 70.5
      • 70-1/2
      • continued accruals
      • better of
    • 12 replies
    • 4.3k views
    • 
    • Effen
    • April 20, 2016

48. EIN/TIN Requirements for Cash Balance Plans

    By SwimmingInBowelsOfERISA, April 19, 2016   

    • cash balance
    • ein
    • 6 replies
    • 4.5k views
    • 
    • AndyH
    • April 20, 2016

49. DB Plan Restatements

    By Stash026, April 18, 2016
    • 1 reply
    • 752 views
    • 
    • Belgarath
    • April 18, 2016

50. 436 model amendment

    By Zorro1k, April 13, 2016   

    • 436
    • model
    • (and 1 more)

      Tagged with:

      • 436
      • model
      • amendment
    • 5 replies
    • 1.5k views
    • 
    • My 2 cents
    • April 14, 2016