Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. General testing and 417(e)

   By AndyH, April 29, 2002
   • 15 replies
   • 2.3k views
   • 
   • Guest
   • July 11, 2003

2. Termination of a Frozen Defined Benefit Pension Plan with Excess Asets

   By Guest David B, November 5, 2014
   • 5 replies
   • 2.3k views
   • 
   • Guest
   • November 7, 2014

3. Freeze of benefit accruals - timing

   By Dinosaur, March 10, 2010
   • 5 replies
   • 2.3k views
   • 
   • Dougsbpc
   • March 11, 2010

4. effective dates for ppa restatements

   By jeanh, May 23, 2018
   • 6 replies
   • 2.3k views
   • 
   • John Feldt ERPA CPC QPA
   • May 24, 2018

5. Severance pay

   By Guest tonjer, June 11, 2002
   • 2 replies
   • 2.3k views
   • 
   • 401 Chaos
   • January 16, 2008

6. 414h calculation

   By Guest pthomann, January 13, 2001
   • 0 replies
   • 2.3k views
   • 
   • Guest
   • January 13, 2001

7. Calculate maximum lump sum

   By ombskid, June 10, 2015
   • 5 replies
   • 2.3k views
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   • ubermax
   • September 30, 2015

8. plan design

   By Gary, November 4, 1998
   • 1 reply
   • 2.3k views
   • 
   • Lorraine Dorsa
   • November 4, 1998

9. Lump Sum Under $5,000

   By Dougsbpc, April 3, 2009
   • 1 reply
   • 2.3k views
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   • Mike Preston
   • April 3, 2009

10. Attachment to Schedule SB

    By mming, June 11, 2009
    • 4 replies
    • 2.3k views
    • 
    • carrots
    • June 11, 2009

11. PBGC Lump Sum Interest Rates

    By Andy the Actuary, August 9, 2012
    • 2 replies
    • 2.3k views
    • 
    • Mike Preston
    • August 23, 2012

12. Excise tax on 401k contributions with an active DB plan?

    By David MacLennan, July 5, 2001
    • 0 replies
    • 2.3k views
    • 
    • David MacLennan
    • July 5, 2001

13. Excise Tax on late contributions

    By Guest Marino13, September 19, 2002
    • 5 replies
    • 2.3k views
    • 
    • Mike Preston
    • September 22, 2002

14. 404 Limit under PPA

    By zimbo, February 27, 2008
    • 11 replies
    • 2.3k views
    • 
    • Guest
    • February 29, 2008

15. Can a non-owner waive in and out of participation in a defined benefit plan?

    By Guest pensionquestioner, December 17, 2003
    • 2 replies
    • 2.3k views
    • 
    • mwyatt
    • December 18, 2003

16. MRD from defined benefit plan

    By Pension RC, November 7, 2013
    • 4 replies
    • 2.3k views
    • 
    • Calavera
    • November 8, 2013

17. Schedule SSA - listing of those reported

    By Guest Marino13, March 30, 2005
    • 12 replies
    • 2.3k views
    • 
    • JanetM
    • April 21, 2005

18. Do the Attribution Rules Apply?

    By mming, October 1, 2006
    • 4 replies
    • 2.3k views
    • 
    • Mike Preston
    • February 25, 2019

19. Death Benefit under QPSA after plan termination

    By Guest BDZ, November 3, 2005
    • 3 replies
    • 2.3k views
    • 
    • JAY21
    • November 4, 2005

20. Nondiscriminatory Classification Test

    By Gary, August 8, 2006
    • 6 replies
    • 2.3k views
    • 
    • AndyH
    • August 10, 2006

21. Change in Actuary

    By truphao, July 4, 2020
    • 4 replies
    • 2.3k views
    • 
    • truphao
    • July 8, 2020

22. Plan Administrator's responsibility to contact participants

    By Pension RC, March 10, 2015
    • 6 replies
    • 2.3k views
    • 
    • mbozek
    • March 10, 2015

23. Deductibility of Contribution of funding liability on termination of d

    By Guest Star Seeker, July 31, 2001
    • 11 replies
    • 2.3k views
    • 
    • Guest
    • August 6, 2001

24. Interest Due on Non-RASD, Delayed Payments?

    By BenefitsCounsel, December 18, 2020   

    • interest
    • rasd
    • (and 1 more)

      Tagged with:

      • interest
      • rasd
      • pension
    • 6 replies
    • 2.3k views
    • 
    • Todd Flessner
    • December 28, 2020

25. Otherwise Excludable Employees and 401(a)(26)

    By stbennet, April 30, 2013
    • 1 reply
    • 2.3k views
    • 
    • Bri
    • August 23, 2023

26. 412(i) Plan and IRS Global Settlement Initiative and Penalty under Code Section 6707A

    By Guest EMM118, January 28, 2008
    • 1 reply
    • 2.3k views
    • 
    • Guest
    • November 20, 2009

27. Found Plan Assets After Termination

    By Zorro1k, June 1, 2015   

    • Found Assets
    • 7 replies
    • 2.3k views
    • 
    • mbozek
    • June 1, 2015

28. PBGC Variable Rate Premium

    By ac, January 6, 2005
    • 6 replies
    • 2.3k views
    • 
    • WDIK
    • January 7, 2005

29. 412(i) Plan combined with DC Plan

    By Guest elem, December 9, 2004
    • 16 replies
    • 2.3k views
    • 
    • AndyH
    • January 4, 2005

30. Subsidized Joint and Survivor Annuity & missing spouse

    By Guest BDZ, March 8, 2005
    • 4 replies
    • 2.3k views
    • 
    • Guest
    • March 9, 2005

31. PBGC Premiums for 1st year filing

    By jkdoll2, April 10, 2009
    • 5 replies
    • 2.3k views
    • 
    • John Feldt ERPA CPC QPA
    • April 16, 2009

32. Controlled Group Question

    By flosfur, September 17, 2008
    • 16 replies
    • 2.3k views
    • 
    • flosfur
    • September 19, 2008

33. comuting the accrued benefit by using a project and prorate method

    By Gary, February 10, 2002
    • 0 replies
    • 2.3k views
    • 
    • Gary
    • February 10, 2002

34. whipsaw question

    By ERISA25, August 14, 2009
    • 6 replies
    • 2.3k views
    • 
    • AndyH
    • January 25, 2011

35. FUNDING DEFICIENCY QUESTION

    By Guest SCUDDESLER, November 2, 2004
    • 6 replies
    • 2.3k views
    • 
    • Guest
    • November 3, 2004

36. FASB & Moody's

    By Andy the Actuary, March 21, 2008
    • 10 replies
    • 2.3k views
    • 
    • Andy the Actuary
    • March 24, 2008

37. Benefit offset due to QDRO

    By David MacLennan, May 19, 2003
    • 7 replies
    • 2.3k views
    • 
    • Mike Preston
    • May 21, 2003

38. Choosing CL Interest Rate

    By David MacLennan, August 10, 2003
    • 9 replies
    • 2.3k views
    • 
    • Blinky the 3-eyed Fish
    • August 12, 2003

39. Plan Design for Partnership

    By Gary, April 29, 2008
    • 7 replies
    • 2.3k views
    • 
    • tymesup
    • May 12, 2008

40. determination letters

    By Gary, August 25, 2011
    • 10 replies
    • 2.3k views
    • 
    • David MacLennan
    • August 30, 2011

41. PBGC Reportable Event-Late Filing

    By JAY21, April 20, 2011
    • 1 reply
    • 2.3k views
    • 
    • Lou S.
    • April 20, 2011

42. Funding; Annuity Factor to be used

    By JAY21, November 23, 2010
    • 9 replies
    • 2.3k views
    • 
    • My 2 cents
    • December 16, 2010

43. Frozen DB wants to add lump sum feature - 63% AFTAP

    By Dennis Povloski, June 24, 2015
    • 7 replies
    • 2.3k views
    • 
    • Dennis Povloski
    • June 25, 2015

44. contribute more than max deductible for a plan year?

    By figure 8, June 9, 2015
    • 12 replies
    • 2.3k views
    • 
    • figure 8
    • June 10, 2015

45. DB Sub Owner Waiver - New IRS Guidance

    By mwyatt, October 11, 2005
    • 10 replies
    • 2.3k views
    • 
    • AndyH
    • October 14, 2005

46. A Twist on the DB/DC Combined Limit

    By Guest erisafried, May 23, 2007
    • 14 replies
    • 2.3k views
    • 
    • AndyH
    • July 11, 2007

47. Funding of plans with Insurance

    By Gary, December 1, 1998
    • 3 replies
    • 2.3k views
    • 
    • Lorraine Dorsa
    • December 2, 1998

48. Plan-to-Plan Transfer of Assets

    By Scott, August 9, 2000
    • 3 replies
    • 2.3k views
    • 
    • Guest
    • August 13, 2002

49. Qualifying Employer Real Property Questions

    By ERISA-Bubs, July 6, 2017
    • 4 replies
    • 2.3k views
    • 
    • CuseFan
    • July 7, 2017

50. Where do i find the 1970 GA Mortality table. ?

    By Guest J. Dan Brown, March 29, 2001
    • 3 replies
    • 2.3k views
    • 
    • Guest
    • April 4, 2001