Defined Benefit Plans, Including Cash Balance

7,202 topics in this forum

1. 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
   • 6.7k views
   • 
   • Calavera
   • February 2, 2017

2. DB Plans and 415 limits

   By Belgarath, January 18, 2017
   • 20 replies
   • 3.2k views
   • 
   • dan.jock
   • January 31, 2017

3. Combined Plan Deduction Limits

   By dan.jock, January 12, 2017
   • 11 replies
   • 3.2k views
   • 
   • dan.jock
   • January 31, 2017

4. Underpayment question

   By fiona1, January 30, 2017
   • 5 replies
   • 2k views
   • 
   • Lou S.
   • January 30, 2017

5. Freezing benefit service

   By fiona1, January 25, 2017
   • 5 replies
   • 1.9k views
   • 
   • david rigby
   • January 25, 2017

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

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

7. EOY val after plan termination

   By Draper55, April 2, 2015
   • 7 replies
   • 1.9k views
   • 
   • dan.jock
   • January 16, 2017

8. Different Vesting Rules Within Plan

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

9. 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
   • 1k views
   • 
   • lees
   • January 10, 2017

10. DIsqualified Plan - Minimum Funding?

    By Lou S., January 4, 2017
    • 6 replies
    • 1.1k views
    • 
    • Lou S.
    • January 4, 2017

11. 1099R Year

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

12. Permanency Issue

    By Pension RC, December 23, 2016
    • 2 replies
    • 1k views
    • 
    • Calavera
    • December 29, 2016

13. RMD for someone over 70.5

    By emmetttrudy, December 21, 2016
    • 5 replies
    • 1.7k views
    • 
    • Calavera
    • December 29, 2016

14. PBGC Form 500 - timing of filing

    By BrooklynKid88, December 29, 2016   

    • timiing plan termination
    • 1 reply
    • 1.3k views
    • 
    • Effen
    • December 29, 2016

15. Waiver of Benefits

    By Gary, February 17, 2009
    • 20 replies
    • 7.2k views
    • 
    • Mike Preston
    • December 23, 2016

16. Plan audit

    By Draper55, December 21, 2016   

    • amendment
    • 2 replies
    • 1.2k views
    • 
    • Draper55
    • December 22, 2016

17. Multiple lump sum windows

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

18. Annual Funding Notice - Initial Plan Year

    By AdKu, December 15, 2016   

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

19. "Permanency" of DB Plan

    By Thornton, December 14, 2016
    • 5 replies
    • 2.2k views
    • 
    • jpod
    • December 14, 2016

20. 133 1/3% accrual rule

    By ishi, February 17, 2012
    • 4 replies
    • 3k views
    • 
    • Mike Preston
    • December 14, 2016

21. RMD in DB plan

    By cohendrake, October 28, 2016
    • 14 replies
    • 6k views
    • 
    • dan.jock
    • December 14, 2016

22. Tax Max Cushion Amount

    By dan.jock, December 12, 2016
    • 5 replies
    • 1.6k views
    • 
    • Effen
    • December 14, 2016

23. RMD from terminating DB plan

    By Flyboyjohn, December 9, 2016
    • 6 replies
    • 2.2k views
    • 
    • Calavera
    • December 11, 2016

24. 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
    • 2.3k views
    • 
    • AndyH
    • December 8, 2016

25. Encouraging Distribution

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

26. CB and 401(a)4 Testing

    By Dougsbpc, December 5, 2016   

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

27. 401(a)(26) question

    By Earl, November 25, 2016
    • 10 replies
    • 1.3k views
    • 
    • SoCalActuary
    • December 2, 2016

28. Successor Plan

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

29. Age Methodology

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

30. Benefit Accrual Question

    By Earl, November 28, 2016
    • 6 replies
    • 1k views
    • 
    • John Feldt ERPA CPC QPA
    • November 30, 2016

31. Using 401k deferrals in compensation

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

32. IRS Guidance on 417(e)

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

33. Unreduced early at termination to avoid over-funding

    By dan.jock, November 17, 2016
    • 10 replies
    • 1.4k views
    • 
    • Calavera
    • November 23, 2016

34. Protected benefit question

    By fiona1, November 22, 2016
    • 2 replies
    • 1.1k views
    • 
    • fiona1
    • November 22, 2016

35. 401(a)(26) Test ?

    By Cloudy, November 10, 2016
    • 9 replies
    • 3.9k views
    • 
    • Effen
    • November 19, 2016

36. 2017 mortality - effect on annuities

    By SoCalActuary, November 15, 2016
    • 6 replies
    • 1.1k views
    • 
    • Calavera
    • November 16, 2016

37. Possible 436 Contribution

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

38. presumptive burn

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

39. 417(e)&401(a)(4)

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

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

    By John Feldt ERPA CPC QPA, November 11, 2016
    • 5 replies
    • 1k views
    • 
    • SoCalActuary
    • November 11, 2016

41. Pre-84 Employee Contributions Distributions

    By RobFortin619, November 10, 2016   

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

42. Termination Liability in Cash Balance Plan

    By Pension RC, November 3, 2016
    • 6 replies
    • 1.9k views
    • 
    • My 2 cents
    • November 7, 2016

43. Amend QJSA

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

44. Settlement accounting - multiple plans

    By david rigby, October 24, 2016
    • 2 replies
    • 1k views
    • 
    • david rigby
    • October 26, 2016

45. Wrong plan effective date on Form 5500

    By Pension RC, October 14, 2016
    • 8 replies
    • 2.1k views
    • 
    • jpod
    • October 18, 2016

46. IRS Notice 2015-49, plan termination

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

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

    By AdKu, September 30, 2016   

    • Sample letter optional FOB
    • 12 replies
    • 1.6k views
    • 
    • AndyH
    • October 6, 2016

48. affiliated service group/ controlled group

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

49. Testing an early retirement window for a frozen plan

    By AndyH, September 14, 2016
    • 3 replies
    • 1.2k views
    • 
    • MWeddell
    • October 4, 2016

50. "Soft freeze" and 410(b)

    By AndyH, May 30, 2007
    • 7 replies
    • 2.8k views
    • 
    • AndyH
    • October 4, 2016