Defined Benefit Plans, Including Cash Balance

7,188 topics in this forum

1. Waiver of Benefits

   By Gary, February 17, 2009
   • 20 replies
   • 7.1k views
   • 
   • Mike Preston
   • December 23, 2016

2. Plan audit

   By Draper55, December 21, 2016   

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

3. Multiple lump sum windows

   By fiona1, December 16, 2016
   • 2 replies
   • 2.3k views
   • 
   • fiona1
   • December 16, 2016

4. Annual Funding Notice - Initial Plan Year

   By AdKu, December 15, 2016   

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

5. "Permanency" of DB Plan

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

6. 133 1/3% accrual rule

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

7. RMD in DB plan

   By cohendrake, October 28, 2016
   • 14 replies
   • 5.8k views
   • 
   • dan.jock
   • December 14, 2016

8. Tax Max Cushion Amount

   By dan.jock, December 12, 2016
   • 5 replies
   • 1.5k views
   • 
   • Effen
   • December 14, 2016

9. RMD from terminating DB plan

   By Flyboyjohn, December 9, 2016
   • 6 replies
   • 2.1k views
   • 
   • Calavera
   • December 11, 2016

10. 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

11. Encouraging Distribution

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

12. CB and 401(a)4 Testing

    By Dougsbpc, December 5, 2016   

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

13. 401(a)(26) question

    By Earl, November 25, 2016
    • 10 replies
    • 1.2k views
    • 
    • SoCalActuary
    • December 2, 2016

14. Successor Plan

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

15. Age Methodology

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

16. Benefit Accrual Question

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

17. Using 401k deferrals in compensation

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

18. IRS Guidance on 417(e)

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

19. Unreduced early at termination to avoid over-funding

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

20. Protected benefit question

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

21. 401(a)(26) Test ?

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

22. 2017 mortality - effect on annuities

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

23. Possible 436 Contribution

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

24. presumptive burn

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

25. 417(e)&401(a)(4)

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

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

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

27. Pre-84 Employee Contributions Distributions

    By RobFortin619, November 10, 2016   

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

28. Termination Liability in Cash Balance Plan

    By Pension RC, November 3, 2016
    • 6 replies
    • 1.8k views
    • 
    • My 2 cents
    • November 7, 2016

29. Amend QJSA

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

30. Settlement accounting - multiple plans

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

31. Wrong plan effective date on Form 5500

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

32. IRS Notice 2015-49, plan termination

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

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

    By AdKu, September 30, 2016   

    • Sample letter optional FOB
    • 12 replies
    • 1.5k views
    • 
    • AndyH
    • October 6, 2016

34. affiliated service group/ controlled group

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

35. Testing an early retirement window for a frozen plan

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

36. "Soft freeze" and 410(b)

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

37. "Completely Retired" Requirement

    By Fielding Mellish, September 27, 2016
    • 12 replies
    • 2.7k views
    • 
    • AndyH
    • September 28, 2016

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

    By Mcomeau, September 21, 2016
    • 3 replies
    • 1.3k views
    • 
    • david rigby
    • September 21, 2016

39. Amending Schedule SB

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

40. 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
    • 4k views
    • 
    • SoCalActuary
    • September 19, 2016

41. HATFA segment rates

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

42. CB Offset

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

43. 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

44. Mandated mortality rates for 2017

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

45. 415 Limit

    By emmetttrudy, November 16, 2011
    • 30 replies
    • 8.3k views
    • 
    • Belgarath
    • September 1, 2016

46. 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

47. 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
    • 2.3k views
    • 
    • AdKu
    • August 17, 2016

48. Cash balance fully-insured plan rules

    By SoCalActuary, August 10, 2016   

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

49. RASD vs. ASD questions

    By benefitz, August 15, 2016
    • 4 replies
    • 3.6k views
    • 
    • SoCalActuary
    • August 17, 2016

50. 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
    • 888 views
    • 
    • Calavera
    • August 8, 2016