Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Unreduced early at termination to avoid over-funding

   By dan.jock, November 17, 2016
   • 10 replies
   • 1.3k views
   • 
   • Calavera
   • November 23, 2016

2. Protected benefit question

   By fiona1, November 22, 2016
   • 2 replies
   • 1k views
   • 
   • fiona1
   • November 22, 2016

3. 401(a)(26) Test ?

   By Cloudy, November 10, 2016
   • 9 replies
   • 3.7k views
   • 
   • Effen
   • November 19, 2016

4. 2017 mortality - effect on annuities

   By SoCalActuary, November 15, 2016
   • 6 replies
   • 1k views
   • 
   • Calavera
   • November 16, 2016

5. Possible 436 Contribution

   By dmb, November 9, 2016
   • 1 reply
   • 841 views
   • 
   • Mike Preston
   • November 16, 2016

6. presumptive burn

   By jane murray, October 27, 2016
   • 1 reply
   • 801 views
   • 
   • Mike Preston
   • November 13, 2016

7. 417(e)&401(a)(4)

   By Draper55, November 11, 2016
   • 1 reply
   • 629 views
   • 
   • SoCalActuary
   • November 11, 2016

8. DB/DC combo plans - proposed 401a4 regulations

   By John Feldt ERPA CPC QPA, November 11, 2016
   • 5 replies
   • 962 views
   • 
   • SoCalActuary
   • November 11, 2016

9. Pre-84 Employee Contributions Distributions

   By RobFortin619, November 10, 2016   

   • Pre-84 Contributions
   • 0 replies
   • 1.1k views
   • 
   • RobFortin619
   • November 10, 2016

10. Termination Liability in Cash Balance Plan

    By Pension RC, November 3, 2016
    • 6 replies
    • 1.7k views
    • 
    • My 2 cents
    • November 7, 2016

11. Amend QJSA

    By Cloudy, November 4, 2016
    • 0 replies
    • 510 views
    • 
    • Cloudy
    • November 4, 2016

12. Settlement accounting - multiple plans

    By david rigby, October 24, 2016
    • 2 replies
    • 945 views
    • 
    • david rigby
    • October 26, 2016

13. Wrong plan effective date on Form 5500

    By Pension RC, October 14, 2016
    • 8 replies
    • 2k views
    • 
    • jpod
    • October 18, 2016

14. IRS Notice 2015-49, plan termination

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

15. 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

16. affiliated service group/ controlled group

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

17. Testing an early retirement window for a frozen plan

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

18. "Soft freeze" and 410(b)

    By AndyH, May 30, 2007
    • 7 replies
    • 2.7k views
    • 
    • AndyH
    • October 4, 2016

19. "Completely Retired" Requirement

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

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

    By Mcomeau, September 21, 2016
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • September 21, 2016

21. Amending Schedule SB

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

22. 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
    • 3k views
    • 
    • SoCalActuary
    • September 19, 2016

23. HATFA segment rates

    By david rigby, September 16, 2016
    • 0 replies
    • 1.2k views
    • 
    • david rigby
    • September 16, 2016

24. CB Offset

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

25. 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

26. Mandated mortality rates for 2017

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

27. 415 Limit

    By emmetttrudy, November 16, 2011
    • 30 replies
    • 7.9k views
    • 
    • Belgarath
    • September 1, 2016

28. 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

29. 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
    • 2.2k views
    • 
    • AdKu
    • August 17, 2016

30. Cash balance fully-insured plan rules

    By SoCalActuary, August 10, 2016   

    • cash-balance fully-insured
    • 3 replies
    • 1.2k views
    • 
    • SoCalActuary
    • August 17, 2016

31. RASD vs. ASD questions

    By benefitz, August 15, 2016
    • 4 replies
    • 3.5k views
    • 
    • SoCalActuary
    • August 17, 2016

32. 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
    • 851 views
    • 
    • Calavera
    • August 8, 2016

33. 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

34. Defined benefit lump-sum distribution "window"

    By Belgarath, July 20, 2016
    • 14 replies
    • 3.1k views
    • 
    • AndyH
    • July 27, 2016

35. 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

36. Minimum hours for year of credited service

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

37. Accrued To Date Testing

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

38. 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

39. Excess Assets and Employee Mandatory Contributions

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

40. 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

41. Holding Data for Ransom

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

42. Governmental DB plan - hypothetical problems

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

43. Optional Annuity Forms Offered to Actives During Plan Termination

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

44. Term DB Start CB

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

45. Trustee never accepted appointment - now what?

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

46. Vesting / Accrued Benefit

    By luissaha, June 1, 2016
    • 9 replies
    • 2.9k views
    • 
    • My 2 cents
    • June 2, 2016

47. Annuity Purchases for Retirees

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

48. Significant Detriment

    By jpod, May 20, 2016
    • 6 replies
    • 1.6k views
    • 
    • Kevin C
    • May 27, 2016

49. IRS required commitment to fully fund terminating CB plan

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

50. LS calc for retiree

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