Defined Benefit Plans, Including Cash Balance

7,164 topics in this forum

1. 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

2. 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

3. 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

4. EIN/TIN Requirements for Cash Balance Plans

   By SwimmingInBowelsOfERISA, April 19, 2016   

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

5. DB Plan Restatements

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

6. 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

7. DB/DC Combo Top Heavy

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

8. CB First Year Funding Question

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

9. 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

10. 2008 Valuations for Small Plans

    By zimbo, March 19, 2008
    • 13 replies
    • 2.7k views
    • 
    • My 2 cents
    • April 8, 2016

11. Sole proprietor and cushion

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

12. Required Minimum Distribution at Plan Termination

    By mrsjlskss, April 5, 2016   

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

13. DB Valuation Software Poll

    By Guest Glen, August 19, 2004
    • 32 replies
    • 14.9k views
    • 
    • Nola2016
    • March 29, 2016

14. 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

15. AFTAP and Distribution

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

16. surplus issues

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

17. 5500 Filing Extension Date

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

18. Moonlighting MD

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

19. 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

20. PPA Restatement Deadlines

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

21. 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

22. 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

23. New IRS Position on Post-NRA Accruals? (2009 Gray Book, Q&A 39)

    By Übernerd, December 17, 2009
    • 3 replies
    • 5.2k views
    • 
    • Hilton
    • March 3, 2016

24. current comp required for cash balance allocation?

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

25. Frozen DB Plan Question

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

26. Contribution Other Than in Cash

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

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

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

28. 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
    • 888 views
    • 
    • My 2 cents
    • February 25, 2016

29. 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

30. 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

31. Th Min question DB & DC Plans

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

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

    By rodin011, February 20, 2016   

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

33. QDRO basis for Stream of Payments

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

34. Hard-frozen top-heavy defined benefit plans

    By My 2 cents, January 26, 2016   

    • Hard-freezing average comp
    • 6 replies
    • 1.9k views
    • 
    • tymesup
    • February 17, 2016

35. $5,000 small cashout threshold

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

36. Proof of Hi 3 yr avg

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

37. Accrual of Benefits after age 70 1/2 - actuarial increase

    By AndyH, February 5, 2015
    • 13 replies
    • 8.4k views
    • 
    • My 2 cents
    • February 16, 2016

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

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

39. QDRO submission after Participant Retirement

    By RSG15812, February 10, 2016
    • 12 replies
    • 3.8k views
    • 
    • david rigby
    • February 11, 2016

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

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

41. RMD error

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

42. DB participation

    By Guest lerieleech, October 3, 2006
    • 21 replies
    • 3.9k views
    • 
    • figure 8
    • February 9, 2016

43. QOSA on a QPSA?

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

44. Unique situation...pension overpayment

    By adunham, February 2, 2016   

    • ERISA
    • 9 replies
    • 6k views
    • 
    • My 2 cents
    • February 4, 2016

45. Change in asset valuation method

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

46. 415 Limit Distributions to avoid impermissible forfeiture-taxation

    By JAY21, February 1, 2016
    • 4 replies
    • 1.8k views
    • 
    • Calavera
    • February 3, 2016

47. Exceeded 401(a)(17) Limit DB Plan - Governmental

    By JJRetirement, February 1, 2016   

    • governmental plan
    • pick up contribution
    • (and 3 more)

      Tagged with:

      • governmental plan
      • pick up contribution
      • compensation limit
      • EPCRS
      • correction
    • 3 replies
    • 1.4k views
    • 
    • My 2 cents
    • February 2, 2016

48. Death of Plan Sponsor & Minimum Funding

    By §#$%!, January 29, 2016
    • 2 replies
    • 873 views
    • 
    • david rigby
    • January 30, 2016

49. No 2016 Covered Compensation Tables?

    By Übernerd, January 27, 2016
    • 15 replies
    • 3.7k views
    • 
    • Tom Poje
    • January 29, 2016

50. retroactive amendment to increase benefit formula

    By jane murray, January 19, 2016
    • 1 reply
    • 1.4k views
    • 
    • Effen
    • January 20, 2016