Defined Benefit Plans, Including Cash Balance

7,210 topics in this forum

1. NO 412(d)(2) elections for amends after PYE

   By Effen, February 14, 2011
   • 16 replies
   • 7.3k views
   • 
   • John Feldt ERPA CPC QPA
   • February 15, 2017

2. Retroactive Annuity Start Date

   By BTG, February 9, 2017
   • 3 replies
   • 4.1k views
   • 
   • Calavera
   • February 13, 2017

3. Effect on Lump Sum Amount - New Mortality Table

   By tuni88, February 12, 2017
   • 2 replies
   • 1.6k views
   • 
   • My 2 cents
   • February 13, 2017

4. Limits on Total Compensation to Former Employees

   By rg1344, February 7, 2017
   • 7 replies
   • 1.2k views
   • 
   • david rigby
   • February 9, 2017

5. Floor Offset Deductibility Problem

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

6. Former Employee & Pension Plan Participant as Consultant

   By erisa_novice, February 6, 2017
   • 5 replies
   • 3.6k views
   • 
   • Effen
   • February 7, 2017

7. Limit on Payments to Pension Plan Participants

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

8. Discount Rate Sensitivity

   By Brad Jacobs, January 28, 2017   

   • a dispute involving the future of californias state pension continues
   • 8 replies
   • 1.8k views
   • 
   • My 2 cents
   • February 6, 2017

9. 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
   • 6.8k views
   • 
   • Calavera
   • February 2, 2017

10. DB Plans and 415 limits

    By Belgarath, January 18, 2017
    • 20 replies
    • 3.5k views
    • 
    • dan.jock
    • January 31, 2017

11. Combined Plan Deduction Limits

    By dan.jock, January 12, 2017
    • 11 replies
    • 3.3k views
    • 
    • dan.jock
    • January 31, 2017

12. Underpayment question

    By fiona1, January 30, 2017
    • 5 replies
    • 2.1k views
    • 
    • Lou S.
    • January 30, 2017

13. Freezing benefit service

    By fiona1, January 25, 2017
    • 5 replies
    • 2k views
    • 
    • david rigby
    • January 25, 2017

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

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

15. EOY val after plan termination

    By Draper55, April 2, 2015
    • 7 replies
    • 2.1k views
    • 
    • dan.jock
    • January 16, 2017

16. Different Vesting Rules Within Plan

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

17. 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
    • 1.1k views
    • 
    • lees
    • January 10, 2017

18. DIsqualified Plan - Minimum Funding?

    By Lou S., January 4, 2017
    • 6 replies
    • 1.2k views
    • 
    • Lou S.
    • January 4, 2017

19. 1099R Year

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

20. Permanency Issue

    By Pension RC, December 23, 2016
    • 2 replies
    • 1.1k views
    • 
    • Calavera
    • December 29, 2016

21. RMD for someone over 70.5

    By emmetttrudy, December 21, 2016
    • 5 replies
    • 1.8k views
    • 
    • Calavera
    • December 29, 2016

22. PBGC Form 500 - timing of filing

    By BrooklynKid88, December 29, 2016   

    • timiing plan termination
    • 1 reply
    • 1.4k views
    • 
    • Effen
    • December 29, 2016

23. Waiver of Benefits

    By Gary, February 17, 2009
    • 20 replies
    • 7.4k views
    • 
    • Mike Preston
    • December 23, 2016

24. Plan audit

    By Draper55, December 21, 2016   

    • amendment
    • 2 replies
    • 1.3k views
    • 
    • Draper55
    • December 22, 2016

25. Multiple lump sum windows

    By fiona1, December 16, 2016
    • 2 replies
    • 2.4k views
    • 
    • fiona1
    • December 16, 2016

26. Annual Funding Notice - Initial Plan Year

    By AdKu, December 15, 2016   

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

27. "Permanency" of DB Plan

    By Thornton, December 14, 2016
    • 5 replies
    • 2.4k views
    • 
    • jpod
    • December 14, 2016

28. 133 1/3% accrual rule

    By ishi, February 17, 2012
    • 4 replies
    • 3.1k views
    • 
    • Mike Preston
    • December 14, 2016

29. RMD in DB plan

    By cohendrake, October 28, 2016
    • 14 replies
    • 6.2k views
    • 
    • dan.jock
    • December 14, 2016

30. Tax Max Cushion Amount

    By dan.jock, December 12, 2016
    • 5 replies
    • 1.7k views
    • 
    • Effen
    • December 14, 2016

31. RMD from terminating DB plan

    By Flyboyjohn, December 9, 2016
    • 6 replies
    • 2.3k views
    • 
    • Calavera
    • December 11, 2016

32. 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
    • 2.5k views
    • 
    • AndyH
    • December 8, 2016

33. Encouraging Distribution

    By BFlash, December 3, 2016
    • 2 replies
    • 1k views
    • 
    • BFlash
    • December 5, 2016

34. CB and 401(a)4 Testing

    By Dougsbpc, December 5, 2016   

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

35. 401(a)(26) question

    By Earl, November 25, 2016
    • 10 replies
    • 1.4k views
    • 
    • SoCalActuary
    • December 2, 2016

36. Successor Plan

    By dan.jock, November 29, 2016
    • 1 reply
    • 988 views
    • 
    • dan.jock
    • December 1, 2016

37. Age Methodology

    By Pension RC, November 30, 2016
    • 2 replies
    • 981 views
    • 
    • Mike Preston
    • November 30, 2016

38. Benefit Accrual Question

    By Earl, November 28, 2016
    • 6 replies
    • 1.1k views
    • 
    • John Feldt ERPA CPC QPA
    • November 30, 2016

39. Using 401k deferrals in compensation

    By dan.jock, November 28, 2016
    • 2 replies
    • 805 views
    • 
    • Mike Preston
    • November 28, 2016

40. IRS Guidance on 417(e)

    By My 2 cents, November 28, 2016
    • 0 replies
    • 1.1k views
    • 
    • My 2 cents
    • November 28, 2016

41. Unreduced early at termination to avoid over-funding

    By dan.jock, November 17, 2016
    • 10 replies
    • 1.6k views
    • 
    • Calavera
    • November 23, 2016

42. Protected benefit question

    By fiona1, November 22, 2016
    • 2 replies
    • 1.2k views
    • 
    • fiona1
    • November 22, 2016

43. 401(a)(26) Test ?

    By Cloudy, November 10, 2016
    • 9 replies
    • 4.1k views
    • 
    • Effen
    • November 19, 2016

44. 2017 mortality - effect on annuities

    By SoCalActuary, November 15, 2016
    • 6 replies
    • 1.3k views
    • 
    • Calavera
    • November 16, 2016

45. Possible 436 Contribution

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

46. presumptive burn

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

47. 417(e)&401(a)(4)

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

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

    By John Feldt ERPA CPC QPA, November 11, 2016
    • 5 replies
    • 1.2k views
    • 
    • SoCalActuary
    • November 11, 2016

49. Pre-84 Employee Contributions Distributions

    By RobFortin619, November 10, 2016   

    • Pre-84 Contributions
    • 0 replies
    • 1.2k views
    • 
    • RobFortin619
    • November 10, 2016

50. Termination Liability in Cash Balance Plan

    By Pension RC, November 3, 2016
    • 6 replies
    • 2.1k views
    • 
    • My 2 cents
    • November 7, 2016