Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. 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

2. 415 Limit Distributions to avoid impermissible forfeiture-taxation

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

3. Death of Plan Sponsor & Minimum Funding

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

4. No 2016 Covered Compensation Tables?

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

5. 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

6. QJSA: Most Valuable Form of Benefit

   By BTG, January 20, 2016
   • 0 replies
   • 1.8k views
   • 
   • BTG
   • January 20, 2016

7. retroactive amendment to increase benefit formula

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

8. PBGC VRP and Active non-vested participant

   By AdKu, January 19, 2016   

   • PBGC VRP and Active non-veste
   • 2 replies
   • 1.1k views
   • 
   • My 2 cents
   • January 19, 2016

9. Cash Balance Plan RFP

   By Anes2006, January 8, 2016   

   • Cash Balance Plan RFP
   • 0 replies
   • 1.1k views
   • 
   • Anes2006
   • January 8, 2016

10. Vested Terminations with Early Retirement Factors

    By jwb0323, December 29, 2015
    • 3 replies
    • 1.5k views
    • 
    • My 2 cents
    • December 30, 2015

11. Voluntary Contributions

    By luissaha, December 4, 2015
    • 6 replies
    • 2k views
    • 
    • My 2 cents
    • December 8, 2015

12. Controlled Group

    By AdKu, December 4, 2015   

    • Controlled Group
    • 13 replies
    • 1.8k views
    • 
    • AdKu
    • December 4, 2015

13. DB/DC Combo Limit Question

    By slburnett, December 2, 2015
    • 1 reply
    • 1.3k views
    • 
    • John Feldt ERPA CPC QPA
    • December 2, 2015

14. annuity purchased and Form 1099R

    By Dinosaur, November 20, 2015
    • 3 replies
    • 1.3k views
    • 
    • david rigby
    • November 20, 2015

15. Defined Benefit Plan for Sole Proprietor

    By ac, November 20, 2015
    • 3 replies
    • 1.1k views
    • 
    • shERPA
    • November 23, 2015

16. Can a 412(e)(3) plan be frozen?

    By amoy, November 11, 2015
    • 0 replies
    • 1k views
    • 
    • amoy
    • November 11, 2015

17. Looking for a 412(e)(3) document

    By RayJJohnsonJr, November 10, 2015
    • 8 replies
    • 1.3k views
    • 
    • RayJJohnsonJr
    • November 15, 2015

18. Required Minimum Distribution (RMD) - new plan

    By Dinosaur, November 4, 2015
    • 11 replies
    • 2k views
    • 
    • AndyH
    • December 10, 2015

19. Increased PBGC premiums

    By My 2 cents, October 30, 2015
    • 2 replies
    • 925 views
    • 
    • My 2 cents
    • October 30, 2015

20. Funding and Deductibility

    By AdKu, October 29, 2015   

    • Funding & Deductibility
    • 2 replies
    • 855 views
    • 
    • My 2 cents
    • October 29, 2015

21. Unfreeze 412(e)(3) plan

    By slburnett, October 28, 2015
    • 0 replies
    • 772 views
    • 
    • slburnett
    • October 28, 2015

22. Mortality Table for Terminating Cash Balance Plan

    By KimberlyC, October 28, 2015
    • 0 replies
    • 807 views
    • 
    • KimberlyC
    • October 28, 2015

23. Proposed Budget increases PBGC premiums

    By david rigby, October 28, 2015
    • 7 replies
    • 1.2k views
    • 
    • Calavera
    • October 29, 2015

24. Transfer/purchase of service credits between governmental plans

    By Belgarath, October 23, 2015
    • 2 replies
    • 726 views
    • 
    • AndyH
    • October 26, 2015

25. Restriction on Accelerated Distributions

    By Cloudy, October 22, 2015
    • 1 reply
    • 977 views
    • 
    • My 2 cents
    • October 22, 2015

26. New Plan for a 72 Years old self-employed - Max Contr. & RMD

    By AdKu, October 22, 2015   

    • RMD & New Plan at age 72
    • New Plan at age 72 & Max
    • 8 replies
    • 1.4k views
    • 
    • tymesup
    • October 26, 2015

27. Reduce Benefit for Prior Lump Sum

    By jwb0323, October 19, 2015
    • 12 replies
    • 1.4k views
    • 
    • My 2 cents
    • November 2, 2015

28. Participant moves from non-owner to owner late in year

    By Trekker, October 14, 2015
    • 3 replies
    • 754 views
    • 
    • Tom Poje
    • October 15, 2015

29. 415 limit question

    By dmdavala, October 13, 2015   

    • 415
    • death benefit
    • 3 replies
    • 1.8k views
    • 
    • tymesup
    • April 19, 2017

30. Lost/Missing Participant

    By Fielding Mellish, October 12, 2015
    • 4 replies
    • 1.2k views
    • 
    • AndyH
    • October 15, 2015

31. Pension Check not cashed over 30 years ago

    By alexa, October 10, 2015
    • 10 replies
    • 1.6k views
    • 
    • alexa
    • October 13, 2015

32. Optimized account mix for max tax deferral

    By adam_mx, October 10, 2015
    • 2 replies
    • 892 views
    • 
    • ESOP Guy
    • October 12, 2015

33. Annuity Purchases for Retirees

    By tuni88, October 8, 2015
    • 10 replies
    • 1.9k views
    • 
    • My 2 cents
    • June 1, 2016

34. Missed AFTAP Cert Letter on two new small EOY CB Plans

    By CharlesLeggette, October 1, 2015
    • 3 replies
    • 1.1k views
    • 
    • Calavera
    • October 1, 2015

35. Pension Buy In - Credited Service

    By Zoraster, October 1, 2015
    • 2 replies
    • 1k views
    • 
    • Zoraster
    • November 9, 2015

36. Is interest because of delayed payment also subject to 415 Limit?

    By HRyan, September 29, 2015
    • 0 replies
    • 795 views
    • 
    • HRyan
    • September 29, 2015

37. What are maximum benefit limits for older ages

    By RayJJohnsonJr, September 23, 2015
    • 6 replies
    • 1.1k views
    • 
    • Calavera
    • September 24, 2015

38. Fiscal Plan Year

    By MGOAdmin, September 22, 2015
    • 0 replies
    • 803 views
    • 
    • MGOAdmin
    • September 22, 2015

39. Cash Balance vs Defined Benefit

    By MGOAdmin, September 22, 2015   

    • CB
    • DB
    • 19 replies
    • 3.4k views
    • 
    • Effen
    • October 5, 2015

40. Owner[solo] contributes $100k to DB Plan and immediately withdraws and pays taxes onit

    By CharlesLeggette, September 19, 2015
    • 11 replies
    • 1.3k views
    • 
    • Calavera
    • September 21, 2015

41. Lump Sum Window - Frozen Plan

    By ndj2377, September 18, 2015
    • 2 replies
    • 1.2k views
    • 
    • Effen
    • September 18, 2015

42. 11(g) amendment to fix 401(a)(26) failure

    By JJRetirement, September 17, 2015   

    • defined benefit
    • 11(g) corrective amendment
    • (and 4 more)

      Tagged with:

      • defined benefit
      • 11(g) corrective amendment
      • retroactive amendment
      • substance
      • PBGC premium
      • PBGC exemption
    • 0 replies
    • 1.4k views
    • 
    • JJRetirement
    • September 17, 2015

43. Is there a minimum service requirement to accrue a benefit

    By Belgarath, September 17, 2015
    • 2 replies
    • 804 views
    • 
    • Belgarath
    • September 18, 2015

44. AFTAP - Annuity Purchase

    By Craig Jacobs, September 14, 2015
    • 3 replies
    • 3.2k views
    • 
    • My 2 cents
    • September 16, 2015

45. Husband & Wife vs. PBGC

    By PJF414, September 10, 2015
    • 2 replies
    • 1.7k views
    • 
    • Lou S.
    • September 10, 2015

46. IRS Final 430 regs

    By My 2 cents, September 8, 2015   

    • Quarterly contribution rules
    • 0 replies
    • 1.3k views
    • 
    • My 2 cents
    • September 8, 2015

47. 415 Limit Determination - Cash Balance Plan with old DB Frozen Benefit

    By Rolf Trautmann, September 7, 2015
    • 0 replies
    • 1.2k views
    • 
    • Rolf Trautmann
    • September 7, 2015

48. Internal Actuarial Data - Relius

    By Lexus1, September 7, 2015
    • 6 replies
    • 1.2k views
    • 
    • Mike Preston
    • September 8, 2015

49. Changing valuation date to BOY

    By Craig Schiller, September 1, 2015
    • 8 replies
    • 2.2k views
    • 
    • AndyH
    • September 3, 2015

50. Partial Withdrawal

    By Zorro1k, August 28, 2015   

    • Partial Withdrawal
    • 13 replies
    • 2.6k views
    • 
    • rcline46
    • September 8, 2015