Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. 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

2. Defined benefit lump-sum distribution "window"

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

3. Minimum hours for year of credited service

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

4. 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

5. Accrued To Date Testing

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

6. 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

7. Excess Assets and Employee Mandatory Contributions

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

8. 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

9. Holding Data for Ransom

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

10. Governmental DB plan - hypothetical problems

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

11. Optional Annuity Forms Offered to Actives During Plan Termination

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

12. Term DB Start CB

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

13. Trustee never accepted appointment - now what?

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

14. Vesting / Accrued Benefit

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

15. IRS required commitment to fully fund terminating CB plan

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

16. Significant Detriment

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

17. Individual Annuity Used in Funding Plan

    By austin3515, May 19, 2016
    • 8 replies
    • 1.5k views
    • 
    • austin3515
    • May 23, 2016

18. 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

19. LS calc for retiree

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

20. Accrual of Benefits under Elapsed Time

    By CharlesLeggette, May 13, 2016
    • 29 replies
    • 4.9k views
    • 
    • Mike Preston
    • May 20, 2016

21. Pension Deduction on 1040

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

22. Minister's housing allowance at plan termination?

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

23. 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

24. 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

25. EIN/TIN Requirements for Cash Balance Plans

    By SwimmingInBowelsOfERISA, April 19, 2016   

    • cash balance
    • ein
    • 6 replies
    • 4.6k views
    • 
    • AndyH
    • April 20, 2016

26. DB Plan Restatements

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

27. 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
    • 4.4k views
    • 
    • Effen
    • April 20, 2016

28. 436 model amendment

    By Zorro1k, April 13, 2016   

    • 436
    • model
    • (and 1 more)

      Tagged with:

      • 436
      • model
      • amendment
    • 5 replies
    • 1.6k views
    • 
    • My 2 cents
    • April 14, 2016

29. CB First Year Funding Question

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

30. DB/DC Combo Top Heavy

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

31. Sole proprietor and cushion

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

32. Required Minimum Distribution at Plan Termination

    By mrsjlskss, April 5, 2016   

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

33. Contribution in excess of Sole prop. Earned Income

    By AdKu, April 5, 2016   

    • Contrib in excess of Earning
    • Sole Prop.
    • 2 replies
    • 1k views
    • 
    • spiritrider
    • April 9, 2016

34. 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

35. AFTAP and Distribution

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

36. surplus issues

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

37. 5500 Filing Extension Date

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

38. Moonlighting MD

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

39. 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

40. PPA Restatement Deadlines

    By Pension RC, March 7, 2016
    • 2 replies
    • 3k views
    • 
    • GMK
    • March 7, 2016

41. 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

42. 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

43. current comp required for cash balance allocation?

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

44. Frozen DB Plan Question

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

45. Contribution Other Than in Cash

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

46. 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
    • 890 views
    • 
    • My 2 cents
    • February 25, 2016

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

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

48. 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

49. Th Min question DB & DC Plans

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

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

    By rodin011, February 20, 2016   

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