Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Term DB Start CB

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

2. Trustee never accepted appointment - now what?

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

3. Vesting / Accrued Benefit

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

4. IRS required commitment to fully fund terminating CB plan

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

5. Significant Detriment

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

6. Individual Annuity Used in Funding Plan

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

7. 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

8. LS calc for retiree

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

9. Accrual of Benefits under Elapsed Time

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

10. Pension Deduction on 1040

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

11. Minister's housing allowance at plan termination?

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

12. 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

13. 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

14. EIN/TIN Requirements for Cash Balance Plans

    By SwimmingInBowelsOfERISA, April 19, 2016   

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

15. DB Plan Restatements

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

16. 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

17. 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

18. CB First Year Funding Question

    By Lou S., April 8, 2016
    • 3 replies
    • 804 views
    • 
    • Lou S.
    • April 11, 2016

19. DB/DC Combo Top Heavy

    By Vlad401k, April 8, 2016
    • 7 replies
    • 2.5k views
    • 
    • Mike Preston
    • April 13, 2016

20. Sole proprietor and cushion

    By ombskid, April 6, 2016
    • 4 replies
    • 917 views
    • 
    • ombskid
    • April 6, 2016

21. Required Minimum Distribution at Plan Termination

    By mrsjlskss, April 5, 2016   

    • Termination
    • Required Minimum Distribution
    • 0 replies
    • 1.3k views
    • 
    • mrsjlskss
    • April 5, 2016

22. Contribution in excess of Sole prop. Earned Income

    By AdKu, April 5, 2016   

    • Contrib in excess of Earning
    • Sole Prop.
    • 2 replies
    • 994 views
    • 
    • spiritrider
    • April 9, 2016

23. Capping Benefits Due to 415(b)(1)(B) for Delayed Retiree

    By Eric Taylor, March 29, 2016
    • 1 reply
    • 1k views
    • 
    • My 2 cents
    • March 29, 2016

24. AFTAP and Distribution

    By Dougsbpc, March 29, 2016
    • 0 replies
    • 674 views
    • 
    • Dougsbpc
    • March 29, 2016

25. surplus issues

    By Draper55, March 22, 2016
    • 2 replies
    • 924 views
    • 
    • AndyH
    • March 24, 2016

26. 5500 Filing Extension Date

    By Pension RC, March 22, 2016
    • 3 replies
    • 985 views
    • 
    • Lou S.
    • March 22, 2016

27. Moonlighting MD

    By drakecohen, March 11, 2016
    • 1 reply
    • 868 views
    • 
    • Effen
    • March 15, 2016

28. Standard Plan Termination - NOIT & sample NOPB copies to attach

    By AdKu, March 8, 2016   

    • Std. Term
    • Sample NOIT & NOPB
    • 5 replies
    • 1.9k views
    • 
    • AdKu
    • March 8, 2016

29. PPA Restatement Deadlines

    By Pension RC, March 7, 2016
    • 2 replies
    • 2.9k views
    • 
    • GMK
    • March 7, 2016

30. how to deal with a significant step in benefits after participant reaches 70 1/2

    By Hilton, March 3, 2016   

    • Accrual
    • Actuarial
    • (and 1 more)

      Tagged with:

      • Accrual
      • Actuarial
      • multiple plans
    • 2 replies
    • 1k views
    • 
    • Mike Preston
    • March 4, 2016

31. Early Retirement Pensioner Returning To Work. What Happens To Benefit?

    By Stash026, March 3, 2016
    • 4 replies
    • 1k views
    • 
    • My 2 cents
    • March 4, 2016

32. current comp required for cash balance allocation?

    By gregburst, March 2, 2016
    • 7 replies
    • 1.3k views
    • 
    • AndyH
    • March 3, 2016

33. Frozen DB Plan Question

    By Stash026, March 2, 2016
    • 3 replies
    • 886 views
    • 
    • My 2 cents
    • March 2, 2016

34. Contribution Other Than in Cash

    By Dougsbpc, February 25, 2016
    • 6 replies
    • 894 views
    • 
    • tymesup
    • February 25, 2016

35. If DB Plan frozen mid-June, do plan participant credited a year of service

    By AdKu, February 25, 2016   

    • BA Freeze in June
    • YOS
    • 2 replies
    • 879 views
    • 
    • My 2 cents
    • February 25, 2016

36. Terminated EE in non-SH no TH combo plans gets Cash Balance Accrual

    By CharlesLeggette, February 24, 2016
    • 2 replies
    • 753 views
    • 
    • AndyH
    • February 25, 2016

37. Retroactive inclusion in a defined benefit plan

    By Carol V. Calhoun, February 22, 2016
    • 8 replies
    • 1.8k views
    • 
    • Carol V. Calhoun
    • February 22, 2016

38. Th Min question DB & DC Plans

    By Earl, February 21, 2016
    • 2 replies
    • 720 views
    • 
    • Earl
    • February 22, 2016

39. Frozen Defined Benefit( Aggregated): de minimus accrual

    By rodin011, February 20, 2016   

    • frozen defined benefit
    • DB/DC minimum accrual
    • 4 replies
    • 797 views
    • 
    • rodin011
    • February 20, 2016

40. Calculating RMD to owner has attained 70.5 on Plan Termination

    By AdKu, February 18, 2016   

    • Owner RMD on Plan Termination
    • 4 replies
    • 1.5k views
    • 
    • Calavera
    • February 23, 2016

41. QDRO basis for Stream of Payments

    By RSG15812, February 16, 2016
    • 8 replies
    • 2.2k views
    • 
    • david rigby
    • February 17, 2016

42. Proof of Hi 3 yr avg

    By ombskid, February 15, 2016
    • 6 replies
    • 1.1k views
    • 
    • StaceyHelton
    • February 16, 2016

43. DB Contribution to be made on 3/16/2016 after tax return is filed

    By CharlesLeggette, February 12, 2016
    • 2 replies
    • 815 views
    • 
    • My 2 cents
    • February 12, 2016

44. $5,000 small cashout threshold

    By dmb, February 11, 2016
    • 5 replies
    • 2.8k views
    • 
    • dmb
    • February 17, 2016

45. Best practices - finding missing participants and processing participant deaths

    By StaceyHelton, February 11, 2016
    • 0 replies
    • 869 views
    • 
    • StaceyHelton
    • February 11, 2016

46. QDRO submission after Participant Retirement

    By RSG15812, February 10, 2016
    • 12 replies
    • 3.7k views
    • 
    • david rigby
    • February 11, 2016

47. RMD error

    By Mister Met, February 5, 2016
    • 3 replies
    • 1.1k views
    • 
    • jpod
    • February 10, 2016

48. QOSA on a QPSA?

    By EBECatty, February 5, 2016
    • 3 replies
    • 1.7k views
    • 
    • Effen
    • February 8, 2016

49. Unique situation...pension overpayment

    By adunham, February 2, 2016   

    • ERISA
    • 9 replies
    • 5.9k views
    • 
    • My 2 cents
    • February 4, 2016

50. Change in asset valuation method

    By dmb, February 2, 2016
    • 6 replies
    • 1.3k views
    • 
    • david rigby
    • February 3, 2016