Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Vesting upon plan termination

   By Blinky the 3-eyed Fish, August 12, 2004
   • 31 replies
   • 15.8k views
   • 
   • mandiev4
   • December 15, 2015

2. Required Minimum Distribution (RMD) - new plan

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

3. Voluntary Contributions

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

4. Controlled Group

   By AdKu, December 4, 2015   

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

5. DB/DC Combo Limit Question

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

6. Defined Benefit Plan for Sole Proprietor

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

7. annuity purchased and Form 1099R

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

8. TH Minimum in DC Plan

   By austin3515, January 12, 2015
   • 19 replies
   • 2.4k views
   • 
   • AndyH
   • November 19, 2015

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

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

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

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

11. Pension Buy In - Credited Service

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

12. Reduce Benefit for Prior Lump Sum

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

13. Increased PBGC premiums

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

14. Funding Cushion if Plan Amended for HCE accruals

    By JAY21, March 16, 2009
    • 14 replies
    • 3.4k views
    • 
    • RLR
    • October 30, 2015

15. Funding and Deductibility

    By AdKu, October 29, 2015   

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

16. Proposed Budget increases PBGC premiums

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

17. Average Compensation for High 3 Years

    By Guest JPitcl, January 20, 2000
    • 4 replies
    • 2.3k views
    • 
    • AdKu
    • October 29, 2015

18. Unfreeze 412(e)(3) plan

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

19. Mortality Table for Terminating Cash Balance Plan

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

20. 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

21. Transfer/purchase of service credits between governmental plans

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

22. Restriction on Accelerated Distributions

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

23. 401(h) reversion

    By Guest Steve C, April 1, 2004
    • 2 replies
    • 3.2k views
    • 
    • Peter Gulia
    • October 16, 2015

24. Lost/Missing Participant

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

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

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

26. Pension Check not cashed over 30 years ago

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

27. Optimized account mix for max tax deferral

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

28. Cash Balance vs Defined Benefit

    By MGOAdmin, September 22, 2015   

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

29. 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

30. Calculate maximum lump sum

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

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

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

32. What are maximum benefit limits for older ages

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

33. Fiscal Plan Year

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

34. 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

35. Lump Sum Window - Frozen Plan

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

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

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

37. 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

38. AFTAP - Annuity Purchase

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

39. Husband & Wife vs. PBGC

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

40. PBGC Coverage

    By Guest GG, December 20, 2002
    • 13 replies
    • 3.4k views
    • 
    • AndyH
    • September 10, 2015

41. K-1 ?

    By Penman2006, February 4, 2009
    • 4 replies
    • 2.1k views
    • 
    • PensionPro
    • September 9, 2015

42. 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

43. Partial Withdrawal

    By Zorro1k, August 28, 2015   

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

44. Internal Actuarial Data - Relius

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

45. 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

46. Changing valuation date to BOY

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

47. QJSA - Most Valuable

    By ERISA25, August 27, 2015
    • 3 replies
    • 2.2k views
    • 
    • Hojo
    • August 31, 2015

48. Establish Second DB Plan after First DB Plan is terminated

    By rew, August 26, 2015
    • 7 replies
    • 2.1k views
    • 
    • jpod
    • August 26, 2015

49. Actuarial Increase starts when?

    By rcline46, August 20, 2015
    • 6 replies
    • 1.3k views
    • 
    • rcline46
    • August 20, 2015

50. Notice 2015-49

    By Andy the Actuary, July 12, 2015
    • 40 replies
    • 5.3k views
    • 
    • figure 8
    • August 20, 2015