Defined Benefit Plans, Including Cash Balance

7,202 topics in this forum

1. Annual Funding Notice under HATFA

   By dmb, January 7, 2015
   • 12 replies
   • 3.2k views
   • 
   • Calavera
   • July 30, 2015

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

   By Belgarath, July 28, 2015
   • 8 replies
   • 4.2k views
   • 
   • Belgarath
   • July 28, 2015

3. DB/DC Contribution Limit

   By emmetttrudy, September 12, 2014
   • 16 replies
   • 7.2k views
   • 
   • John Feldt ERPA CPC QPA
   • July 23, 2015

4. Cash Balance EOY Valn and First Plan Year

   By rew, July 22, 2015
   • 3 replies
   • 1.4k views
   • 
   • Hojo
   • July 22, 2015

5. Insurance in Plan

   By Dougsbpc, July 22, 2015
   • 3 replies
   • 1.6k views
   • 
   • shERPA
   • July 22, 2015

6. Amend to remove lump sum option of benefit payment

   By rodin111, July 21, 2015   

   • Benefit Distribution
   • 5 replies
   • 1.9k views
   • 
   • rodin111
   • July 21, 2015

7. Small underfunded plan--No PBGC Insurance

   By benniegirl, July 17, 2015
   • 5 replies
   • 1.7k views
   • 
   • david rigby
   • July 21, 2015

8. 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
   • 1.7k views
   • 
   • John Feldt ERPA CPC QPA
   • July 15, 2015

9. Expected Outflows for FAS 87/132/158

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

10. Controlled group attribution

    By himt4, July 6, 2015   

    • controlled
    • group
    • (and 3 more)

      Tagged with:

      • controlled
      • group
      • attribution
      • citizen
      • foreign
    • 1 reply
    • 1.1k views
    • 
    • Mike Preston
    • July 6, 2015

11. Defining Compensation

    By jxg555, June 25, 2015
    • 0 replies
    • 1k views
    • 
    • jxg555
    • June 25, 2015

12. Frozen DB wants to add lump sum feature - 63% AFTAP

    By Dennis Povloski, June 24, 2015
    • 7 replies
    • 2.5k views
    • 
    • Dennis Povloski
    • June 25, 2015

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

    By gle318612, June 18, 2015   

    • highest early rule in DB FAE
    • 2 replies
    • 1.9k views
    • 
    • Effen
    • June 23, 2015

14. RMD prior to PBGC plan termination

    By Gilmore, June 19, 2015
    • 2 replies
    • 1.4k views
    • 
    • Gilmore
    • June 22, 2015

15. AFN Supplement Question

    By tuni88, June 20, 2015
    • 2 replies
    • 1.9k views
    • 
    • david rigby
    • June 21, 2015

16. Pass-Through Expenses--Cash Balance Plan

    By SadieJane, June 18, 2015   

    • plan expenses
    • cash balance
    • 7 replies
    • 2.8k views
    • 
    • QDROphile
    • June 18, 2015

17. Valuation date question

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

18. 401(h) retiree medical

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

19. Distribution at early retirement

    By ombskid, June 11, 2015
    • 8 replies
    • 1.5k views
    • 
    • david rigby
    • June 12, 2015

20. Husband and wife each with DB Plans

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

21. contribute more than max deductible for a plan year?

    By figure 8, June 9, 2015
    • 12 replies
    • 2.5k views
    • 
    • figure 8
    • June 10, 2015

22. a4 Combo Testing in Yr of Plan Term

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

23. Found Plan Assets After Termination

    By Zorro1k, June 1, 2015   

    • Found Assets
    • 7 replies
    • 2.5k views
    • 
    • mbozek
    • June 1, 2015

24. Soft Frozen plan adding participants

    By Safeharbor29, May 26, 2015   

    • soft freeze
    • adding participants
    • 4 replies
    • 1.5k views
    • 
    • My 2 cents
    • May 28, 2015

25. Cash Balance Distribution Fees

    By MGOAdmin, May 13, 2015   

    • Cash Balance
    • Distribution fee
    • 10 replies
    • 4.4k views
    • 
    • My 2 cents
    • May 26, 2015

26. Historical Wages for DB pension

    By justasking, May 21, 2015
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • May 21, 2015

27. 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
    • 3k views
    • 
    • rodin111
    • May 20, 2015

28. Need help please 1 2

    By AndyH, August 26, 2008
    • 65 replies
    • 9.7k views
    • 
    • Guest
    • May 15, 2015

29. Question 11 on 5500-SF

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

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

    By Pension RC, May 8, 2015
    • 4 replies
    • 1.3k views
    • 
    • Kevin C
    • May 14, 2015

31. 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
    • 1.8k views
    • 
    • AndyH
    • May 13, 2015

32. Late retirement and cash balance plans

    By AndyH, May 1, 2015
    • 21 replies
    • 6.4k views
    • 
    • ak2ary
    • May 11, 2015

33. Terminating DB Plan - Annuity for Retiree

    By ConnieStorer, May 6, 2015   

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

34. 1971 TPF&C Mortality Table: Could You Verify?

    By david rigby, May 4, 2015
    • 2 replies
    • 3k views
    • 
    • Calavera
    • May 5, 2015

35. 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
    • 4.6k views
    • 
    • Andy the Actuary
    • May 5, 2015

36. Excess Assets and Possible Discrimination

    By Dougsbpc, May 3, 2015
    • 1 reply
    • 1.4k views
    • 
    • Effen
    • May 3, 2015

37. Terminated Plan and RMD

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

38. Software for Cash Balance Plans/testing

    By Chippy, April 13, 2015
    • 10 replies
    • 1.9k views
    • 
    • My 2 cents
    • April 28, 2015

39. merger of two plans

    By Dan, April 24, 2015   

    • merger
    • deduction
    • 1 reply
    • 2k views
    • 
    • david rigby
    • April 24, 2015

40. deminimus benefit

    By thepensionmaven, April 16, 2015
    • 6 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • April 19, 2015

41. Frozen cash balance plan and floating equivalency rates

    By AndyH, April 16, 2015
    • 3 replies
    • 1.1k views
    • 
    • Effen
    • April 16, 2015

42. Individually Owned Annuities in a Cash Balance Plan

    By emmetttrudy, April 6, 2015
    • 12 replies
    • 2.8k views
    • 
    • K2retire
    • April 16, 2015

43. Operationally handling the DB/RMD

    By Jerry Erisa, April 15, 2015
    • 1 reply
    • 1.2k views
    • 
    • My 2 cents
    • April 16, 2015

44. Contribution Deadline

    By Pension RC, April 7, 2015
    • 1 reply
    • 1.6k views
    • 
    • Andy the Actuary
    • April 7, 2015

45. Frozen Cash Balance Plan

    By Guest Grumpy456, April 6, 2015
    • 2 replies
    • 1.4k views
    • 
    • My 2 cents
    • April 6, 2015

46. 412(e) and 401(k)

    By Tinman, April 3, 2015
    • 1 reply
    • 970 views
    • 
    • Mike Preston
    • April 3, 2015

47. Controlled Group?

    By figure 8, April 2, 2015
    • 3 replies
    • 1.1k views
    • 
    • figure 8
    • April 2, 2015

48. 110% Test - Restricted Employee

    By emmetttrudy, October 9, 2012
    • 14 replies
    • 6.1k views
    • 
    • My 2 cents
    • March 26, 2015

49. Annuity Purchase commissions or fees

    By Buzz, March 25, 2015
    • 0 replies
    • 1k views
    • 
    • Buzz
    • March 25, 2015

50. Lump sum based on a GATT minus rate

    By dmb, March 24, 2015
    • 5 replies
    • 1.6k views
    • 
    • John Feldt ERPA CPC QPA
    • March 25, 2015