Defined Benefit Plans, Including Cash Balance

7,164 topics in this forum

1. Changing valuation date to BOY

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

2. QJSA - Most Valuable

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

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

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

4. Actuarial Increase starts when?

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

5. Notice 2015-49

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

6. Maximum deductible contribution for the DB plan

   By amoy, August 18, 2015
   • 2 replies
   • 1.1k views
   • 
   • shERPA
   • August 19, 2015

7. Deduction on Terminated One-Person Plan

   By Andy the Actuary, August 10, 2015
   • 11 replies
   • 1.4k views
   • 
   • Mike Preston
   • August 11, 2015

8. Deduction on Terminated One-Person Plan

   By Andy the Actuary, August 10, 2015
   • 0 replies
   • 690 views
   • 
   • Andy the Actuary
   • August 10, 2015

9. In a 412(i) can a distribution be made to a participant who is beyond NRA but still working?

   By RayJJohnsonJr, August 6, 2015
   • 9 replies
   • 1.2k views
   • 
   • Mike Preston
   • August 10, 2015

10. RMD for Annuity + Partial Lump Sum

    By Übernerd, August 7, 2015   

    • RMD
    • lump sum
    • (and 1 more)

      Tagged with:

      • RMD
      • lump sum
      • annuity
    • 2 replies
    • 2k views
    • 
    • Übernerd
    • August 10, 2015

11. IR Notice 2015-53 (2016 Mortality Tables)

    By mwyatt, July 31, 2015
    • 10 replies
    • 5.6k views
    • 
    • Andy the Actuary
    • August 4, 2015

12. Purchasing Real Estate in Cash Balance/Combo Plans

    By SwimmingInBowelsOfERISA, August 2, 2015   

    • 401k
    • Cash Balance
    • (and 3 more)

      Tagged with:

      • 401k
      • Cash Balance
      • Real Estate
      • Combo Plans
      • valuation
    • 6 replies
    • 4.4k views
    • 
    • SwimmingInBowelsOfERISA
    • August 4, 2015

13. Annual Funding Notice under HATFA

    By dmb, January 7, 2015
    • 12 replies
    • 3k views
    • 
    • Calavera
    • July 30, 2015

14. Do 417(e)(3) rates apply to a lump sum pre-retirement death benefit?

    By Belgarath, July 28, 2015
    • 8 replies
    • 3.7k views
    • 
    • Belgarath
    • July 28, 2015

15. DB/DC Contribution Limit

    By emmetttrudy, September 12, 2014
    • 16 replies
    • 6.5k views
    • 
    • John Feldt ERPA CPC QPA
    • July 23, 2015

16. Cash Balance EOY Valn and First Plan Year

    By rew, July 22, 2015
    • 3 replies
    • 1.3k views
    • 
    • Hojo
    • July 22, 2015

17. Insurance in Plan

    By Dougsbpc, July 22, 2015
    • 3 replies
    • 1.5k views
    • 
    • shERPA
    • July 22, 2015

18. Amend to remove lump sum option of benefit payment

    By rodin111, July 21, 2015   

    • Benefit Distribution
    • 5 replies
    • 1.8k views
    • 
    • rodin111
    • July 21, 2015

19. Small underfunded plan--No PBGC Insurance

    By benniegirl, July 17, 2015
    • 5 replies
    • 1.6k views
    • 
    • david rigby
    • July 21, 2015

20. 404(a)(7)

    By John Feldt ERPA CPC QPA, July 14, 2015   

    • 404(a)(7)
    • excise tax
    • (and 3 more)

      Tagged with:

      • 404(a)(7)
      • excise tax
      • nondeductible
      • DB/DC
      • deduction
    • 2 replies
    • 1.6k views
    • 
    • John Feldt ERPA CPC QPA
    • July 15, 2015

21. Expected Outflows for FAS 87/132/158

    By dmb, July 10, 2015
    • 5 replies
    • 1.7k views
    • 
    • My 2 cents
    • July 10, 2015

22. Controlled group attribution

    By himt4, July 6, 2015   

    • controlled
    • group
    • (and 3 more)

      Tagged with:

      • controlled
      • group
      • attribution
      • citizen
      • foreign
    • 1 reply
    • 1k views
    • 
    • Mike Preston
    • July 6, 2015

23. Defining Compensation

    By jxg555, June 25, 2015
    • 0 replies
    • 981 views
    • 
    • jxg555
    • June 25, 2015

24. 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

25. highest early rule...rationale for and "how to/when to" do

    By gle318612, June 18, 2015   

    • highest early rule in DB FAE
    • 2 replies
    • 1.8k views
    • 
    • Effen
    • June 23, 2015

26. RMD prior to PBGC plan termination

    By Gilmore, June 19, 2015
    • 2 replies
    • 1.3k views
    • 
    • Gilmore
    • June 22, 2015

27. AFN Supplement Question

    By tuni88, June 20, 2015
    • 2 replies
    • 1.8k views
    • 
    • david rigby
    • June 21, 2015

28. Pass-Through Expenses--Cash Balance Plan

    By SadieJane, June 18, 2015   

    • plan expenses
    • cash balance
    • 7 replies
    • 2.5k views
    • 
    • QDROphile
    • June 18, 2015

29. Valuation date question

    By mphs77, June 15, 2015
    • 2 replies
    • 1.2k views
    • 
    • AndyH
    • June 16, 2015

30. 401(h) retiree medical

    By pcbenefits007, June 12, 2015
    • 1 reply
    • 956 views
    • 
    • Mike Preston
    • June 15, 2015

31. Distribution at early retirement

    By ombskid, June 11, 2015
    • 8 replies
    • 1.4k views
    • 
    • david rigby
    • June 12, 2015

32. Husband and wife each with DB Plans

    By Earl, June 10, 2015
    • 0 replies
    • 707 views
    • 
    • Earl
    • June 10, 2015

33. 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

34. a4 Combo Testing in Yr of Plan Term

    By Cloudy, June 9, 2015
    • 0 replies
    • 732 views
    • 
    • Cloudy
    • June 9, 2015

35. Found Plan Assets After Termination

    By Zorro1k, June 1, 2015   

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

36. Soft Frozen plan adding participants

    By Safeharbor29, May 26, 2015   

    • soft freeze
    • adding participants
    • 4 replies
    • 1.4k views
    • 
    • My 2 cents
    • May 28, 2015

37. Cash Balance Distribution Fees

    By MGOAdmin, May 13, 2015   

    • Cash Balance
    • Distribution fee
    • 10 replies
    • 3.9k views
    • 
    • My 2 cents
    • May 26, 2015

38. Historical Wages for DB pension

    By justasking, May 21, 2015
    • 3 replies
    • 1.1k views
    • 
    • david rigby
    • May 21, 2015

39. Fresh start with wear away

    By rodin111, May 20, 2015   

    • wear away
    • fresh start
    • (and 1 more)

      Tagged with:

      • wear away
      • fresh start
      • discrimination testing
    • 8 replies
    • 2.8k views
    • 
    • rodin111
    • May 20, 2015

40. Need help please 1 2

    By AndyH, August 26, 2008
    • 65 replies
    • 8.9k views
    • 
    • Guest
    • May 15, 2015

41. Question 11 on 5500-SF

    By Pension RC, May 14, 2015
    • 1 reply
    • 862 views
    • 
    • Lou S.
    • May 14, 2015

42. Rollover options for non-spouse beneficiaries in pay status at DB plan termination

    By Pension RC, May 8, 2015
    • 4 replies
    • 1.2k views
    • 
    • Kevin C
    • May 14, 2015

43. Cash balance plan with owner/spouse as sole participants; must be 100% funded to take a distribution?

    By MGOAdmin, May 8, 2015   

    • Cash Balance
    • funding
    • (and 1 more)

      Tagged with:

      • Cash Balance
      • funding
      • distribution
    • 5 replies
    • 1.6k views
    • 
    • AndyH
    • May 13, 2015

44. Late retirement and cash balance plans

    By AndyH, May 1, 2015
    • 21 replies
    • 5.7k views
    • 
    • ak2ary
    • May 11, 2015

45. Terminating DB Plan - Annuity for Retiree

    By ConnieStorer, May 6, 2015   

    • Annuity purchase
    • current retiree
    • 12 replies
    • 1.9k views
    • 
    • My 2 cents
    • May 7, 2015

46. 1971 TPF&C Mortality Table: Could You Verify?

    By david rigby, May 4, 2015
    • 2 replies
    • 2.9k views
    • 
    • Calavera
    • May 5, 2015

47. Plan Termination -- If adding a lump sum option for participants not in pay status may a different lookback month be used?

    By WestCoast, April 17, 2015   

    • lump sum
    • 417(e)
    • (and 2 more)

      Tagged with:

      • lump sum
      • 417(e)
      • anti-cutback
      • lookback month
    • 6 replies
    • 4.2k views
    • 
    • Andy the Actuary
    • May 5, 2015

48. Excess Assets and Possible Discrimination

    By Dougsbpc, May 3, 2015
    • 1 reply
    • 1.3k views
    • 
    • Effen
    • May 3, 2015

49. Terminated Plan and RMD

    By Dougsbpc, May 1, 2015
    • 1 reply
    • 797 views
    • 
    • Andy the Actuary
    • May 1, 2015

50. Software for Cash Balance Plans/testing

    By Chippy, April 13, 2015
    • 10 replies
    • 1.7k views
    • 
    • My 2 cents
    • April 28, 2015