Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. AFTAP and Burning the FSCB (Part 2)

   By dmb, March 27, 2008
   • 7 replies
   • 1.6k views
   • 
   • Blinky the 3-eyed Fish
   • March 27, 2008

2. Non-Discrimination testing of carved-out DB plan.

   By flosfur, June 28, 2005
   • 7 replies
   • 1.5k views
   • 
   • Blinky the 3-eyed Fish
   • June 29, 2005

3. Overfunded DB Plan

   By 12AX7, December 11, 2006
   • 7 replies
   • 1.8k views
   • 
   • AndyH
   • December 12, 2006

4. Plan Freeze

   By david rigby, September 19, 2003
   • 7 replies
   • 1.5k views
   • 
   • Mike Preston
   • September 25, 2003

5. 401(a)(26)

   By RLR, December 21, 2014
   • 7 replies
   • 1.4k views
   • 
   • Mike Preston
   • December 23, 2014

6. DB plan with an accrual rate for non-owner HCEs

   By John Feldt ERPA CPC QPA, May 4, 2011
   • 7 replies
   • 914 views
   • 
   • John Feldt ERPA CPC QPA
   • May 4, 2011

7. Benefit offset due to QDRO

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

8. 2009 Schedule SB

   By dmb, July 26, 2010
   • 7 replies
   • 1.7k views
   • 
   • FAPInJax
   • August 4, 2010

9. Frozen Plan, increasing benefits

   By abanky, April 8, 2011
   • 7 replies
   • 1.3k views
   • 
   • AndyH
   • April 11, 2011

10. Cross Testing a Cash Balance Plan

    By mdmoose4, February 15, 2018
    • 7 replies
    • 1.9k views
    • 
    • Calavera
    • February 16, 2018

11. RMD with partially vested benefit

    By Dougsbpc, July 24, 2009
    • 7 replies
    • 3.1k views
    • 
    • Blinky the 3-eyed Fish
    • July 28, 2009

12. Floor-Offset Plans - Minimum Funding and PBGC Premiums

    By Guest rocnrols2, March 4, 2003
    • 7 replies
    • 2.4k views
    • 
    • Guest
    • March 12, 2003

13. Academy Bylaw changes

    By Effen, November 1, 2018
    • 7 replies
    • 979 views
    • 
    • Effen
    • November 13, 2018

14. Asset sale and successor liability issues

    By Guest cosmo01, January 23, 2004
    • 7 replies
    • 2.2k views
    • 
    • Kirk Maldonado
    • January 26, 2004

15. What is the absolute maximum DBA value allowed at 65

    By Guest doc1962, May 1, 2012
    • 7 replies
    • 1.7k views
    • 
    • Mike Preston
    • May 2, 2012

16. Should ignore actuaries comments and still make a 2012 contribution?

    By Guest gshane, January 13, 2013   

    • dbf
    • overfunded
    • (and 2 more)

      Tagged with:

      • dbf
      • overfunded
      • qualified plan
      • tax penalties
    • 7 replies
    • 3.4k views
    • 
    • frizzyguy
    • January 17, 2013

17. Welfare Plan Cost of Insurance (I know this is a DB board)

    By Gary, February 4, 2005
    • 7 replies
    • 1.7k views
    • 
    • Gary
    • July 25, 2005

18. Owner/HCE Participant Exclusion - New Cash Balance Plan

    By Guest JimJ, May 5, 2005
    • 7 replies
    • 1.8k views
    • 
    • mbozek
    • May 11, 2005

19. Inability to Fund after Death

    By Dougsbpc, March 1, 2007
    • 7 replies
    • 1.6k views
    • 
    • Dougsbpc
    • March 2, 2007

20. DB/DC Question

    By MarZDoates, January 7, 2014
    • 7 replies
    • 988 views
    • 
    • AndyH
    • January 8, 2014

21. lump sum distributions

    By Gary, November 4, 1998
    • 7 replies
    • 3.2k views
    • 
    • Gary
    • November 6, 1998

22. IRC section 415 limit

    By AdKu, February 16, 2017
    • 7 replies
    • 1.3k views
    • 
    • AdKu
    • February 16, 2017

23. 404(a)(7) - Q&A 9 - DB/DC Deduction Limits

    By carrots, April 27, 2009
    • 7 replies
    • 2k views
    • 
    • Guest
    • April 30, 2009

24. DB Required Minimum Distribution Timing When Terminating Plan

    By Manatee, December 20, 2017   

    • db
    • rmd
    • (and 1 more)

      Tagged with:

      • db
      • rmd
      • plan termination
    • 7 replies
    • 2.1k views
    • 
    • Manatee
    • January 2, 2018

25. Funding Waiver Application

    By mwyatt, December 10, 2002
    • 7 replies
    • 1.6k views
    • 
    • david rigby
    • January 29, 2004

26. Actuarially Increasing the 415 Hi3 comp limit

    By dmb, August 13, 2002
    • 7 replies
    • 1.7k views
    • 
    • dmb
    • August 14, 2002

27. Aggregated 401a4 Test

    By JBones, March 15, 2011
    • 7 replies
    • 1.8k views
    • 
    • John Feldt ERPA CPC QPA
    • March 17, 2011

28. 2 DB plans at once, or 1 old termed DB + 1 new DB

    By John Feldt ERPA CPC QPA, February 20, 2012
    • 7 replies
    • 1.2k views
    • 
    • SoCalActuary
    • February 21, 2012

29. Compensation, Severance, and Unused Vacation Pay

    By Calavera, June 3, 2010
    • 7 replies
    • 6.2k views
    • 
    • Calavera
    • July 26, 2010

30. Calculation of earned income for sole prop or partnership

    By jkdoll2, March 28, 2012
    • 7 replies
    • 5.5k views
    • 
    • frizzyguy
    • March 28, 2012

31. Insurance Problem

    By Dougsbpc, December 23, 2004
    • 7 replies
    • 1.2k views
    • 
    • Kirk Maldonado
    • December 24, 2004

32. Amortization Base in Year Following Early Retirement Window

    By LIBOR, October 12, 2005
    • 7 replies
    • 1.7k views
    • 
    • LIBOR
    • October 20, 2005

33. Partial Termination in small plans

    By flosfur, June 23, 2006
    • 7 replies
    • 2.2k views
    • 
    • Locust
    • June 27, 2006

34. Electronic Filing

    By Gary, July 22, 2008
    • 7 replies
    • 1.7k views
    • 
    • chc93
    • August 19, 2008

35. actuarial increase for actives past NRA

    By Bri, June 28, 2001
    • 7 replies
    • 2.7k views
    • 
    • Guest
    • June 29, 2001

36. No 4/1/08 AFTAP Done?

    By Guest Sus95, June 25, 2008
    • 7 replies
    • 1.3k views
    • 
    • zimbo
    • June 25, 2008

37. Jan 10 Funding Segment Rates

    By mwyatt, January 13, 2010
    • 7 replies
    • 1.7k views
    • 
    • david rigby
    • January 14, 2010

38. OK to Have Different Accrual Rules for First and Last Years?

    By Übernerd, September 15, 2014   

    • accrual rules
    • periods of service
    • 7 replies
    • 1.2k views
    • 
    • Übernerd
    • September 16, 2014

39. Combined Deduction Limit in Year PBGC Coverage Ceases

    By SFlannery-Nova, November 2, 2021
    • 7 replies
    • 873 views
    • 
    • SFlannery-Nova
    • November 16, 2021

40. Trustee Expense Policy

    By Guest ooota, July 22, 2003
    • 7 replies
    • 2.6k views
    • 
    • david rigby
    • July 28, 2003

41. Client withdrew all the Plan's Funds

    By Appalachian_Trail, May 27, 2025
    • 7 replies
    • 2.1k views
    • 
    • Gina Alsdorf
    • July 9, 2025

42. 6% Employer Contribution For 401(k) & Cash Balance Plans

    By metsfan026, January 15
    • 7 replies
    • 509 views
    • 
    • Jakyasar
    • January 15

43. Vesting & Plan Termination

    By metsfan026, November 3, 2023
    • 7 replies
    • 1.2k views
    • 
    • Bird
    • November 7, 2023

44. What is the effective date for the DB(k)?

    By SteveH, August 28, 2006
    • 7 replies
    • 2.1k views
    • 
    • Guest
    • August 29, 2006

45. Real Estate as plan asset

    By Gary, November 11, 2009
    • 7 replies
    • 1.6k views
    • 
    • Guest
    • November 13, 2009

46. Life Insurance in a DB Plan

    By Madison71, January 13, 2010
    • 7 replies
    • 1.4k views
    • 
    • Madison71
    • January 14, 2010

47. QDRO

    By Gary, December 17, 2010
    • 7 replies
    • 2k views
    • 
    • mbozek
    • December 20, 2010

48. PPA Questions

    By FAPInJax, March 3, 2008
    • 7 replies
    • 2.4k views
    • 
    • Andy the Actuary
    • March 6, 2008

49. Exception to Spousal Consent Due to Inability to Locate Spouse

    By rocknrolls2, October 4, 2019
    • 7 replies
    • 4.8k views
    • 
    • CuseFan
    • October 7, 2019

50. PBGC Missing Participant - Cash Balance

    By Hojo, October 1, 2020
    • 7 replies
    • 1.8k views
    • 
    • david rigby
    • October 5, 2020