Defined Benefit Plans, Including Cash Balance

7,164 topics in this forum

1. ND testing of plan AMD required when 436 says treat as never adopted?

   By SavingsRUS, December 4, 2014   

   • 436
   • AFTAP
   • 11 replies
   • 1.5k views
   • 
   • SavingsRUS
   • December 12, 2014

2. Embed excess benefit plan formula/language in DB plan doc.?

   By benefitsguru, December 12, 2014
   • 2 replies
   • 802 views
   • 
   • jpod
   • December 12, 2014

3. 401(a)(26) question

   By Draper55, December 9, 2014
   • 1 reply
   • 867 views
   • 
   • Mike Preston
   • December 12, 2014

4. terminated plan, last participant not responding

   By AlbanyConsultant, August 27, 2014
   • 19 replies
   • 3.5k views
   • 
   • My 2 cents
   • December 11, 2014

5. Has the 412(d)(2) issue ever been solved?

   By Dougsbpc, December 11, 2014
   • 3 replies
   • 977 views
   • 
   • Andy the Actuary
   • December 11, 2014

6. Cash Balance interest crediting rate

   By Guest Jmar401k, December 5, 2014
   • 3 replies
   • 2k views
   • 
   • John Feldt ERPA CPC QPA
   • December 6, 2014

7. REITs

   By figure 8, November 19, 2014
   • 18 replies
   • 2.8k views
   • 
   • AndyH
   • December 5, 2014

8. Underfunded DB Restrictions on Plan Amendments

   By jpokusa, December 3, 2014   

   • AFTAP
   • Benefit Restrictions
   • (and 3 more)

     Tagged with:

     • AFTAP
     • Benefit Restrictions
     • Underfunded DB
     • 436 Restrictions
     • 401(a)(17)
   • 3 replies
   • 1.9k views
   • 
   • david rigby
   • December 3, 2014

9. Turnover table

   By FAPInJax, July 30, 2004
   • 7 replies
   • 3.2k views
   • 
   • AndyH
   • November 28, 2014

10. Life Insurance Restrictions

    By Dougsbpc, November 25, 2014
    • 1 reply
    • 913 views
    • 
    • AndyH
    • November 26, 2014

11. Coverage/415 Limit

    By MGOAdmin, November 21, 2014   

    • Covereage
    • 415 limit
    • 2 replies
    • 1.2k views
    • 
    • Lou S.
    • November 21, 2014

12. HATFA

    By JAY21, November 18, 2014   

    • Use for 110% HCE Calc ?
    • 2 replies
    • 963 views
    • 
    • My 2 cents
    • November 18, 2014

13. Impermissible Manipulation of Annuity Starting Date?

    By Übernerd, November 18, 2014   

    • annuity starting date
    • 0 replies
    • 917 views
    • 
    • Übernerd
    • November 18, 2014

14. Retroactive annuity eligible for rollover?

    By Craig Schiller, November 13, 2014   

    • Retroactive Annuity Rollover
    • 3 replies
    • 2.2k views
    • 
    • Craig Schiller
    • November 14, 2014

15. Sole Prop Minimum Funding Contribution Using Spreadsheet

    By ubermax, November 8, 2014
    • 5 replies
    • 1.2k views
    • 
    • John Feldt ERPA CPC QPA
    • November 11, 2014

16. Max Deduction - SEP/DB vs 401(k)/PS/DB - Self Employed

    By ubermax, November 10, 2014
    • 2 replies
    • 831 views
    • 
    • ubermax
    • November 10, 2014

17. Termination of a Frozen Defined Benefit Pension Plan with Excess Asets

    By Guest David B, November 5, 2014
    • 5 replies
    • 2.3k views
    • 
    • Guest
    • November 7, 2014

18. GA Terminal Funding Vehicles

    By Tinman, October 28, 2014
    • 4 replies
    • 1.8k views
    • 
    • My 2 cents
    • October 29, 2014

19. PVAB used for RMD

    By Cynchbeast, October 23, 2014
    • 2 replies
    • 1.7k views
    • 
    • Lou S.
    • October 23, 2014

20. Cash Balance Owner Allocation Formula

    By MGOAdmin, October 21, 2014   

    • Allocation Formula
    • cash balance
    • 3 replies
    • 1.8k views
    • 
    • John Feldt ERPA CPC QPA
    • October 23, 2014

21. Current Year Compensation

    By Pension RC, October 22, 2014
    • 2 replies
    • 818 views
    • 
    • Mike Preston
    • October 23, 2014

22. Traditional DB Plan Doing Lump Sum - Simplified Alternate Payee ID Process

    By rocknrolls2, October 21, 2014
    • 3 replies
    • 1.3k views
    • 
    • david rigby
    • October 21, 2014

23. SSAE 16

    By david rigby, October 16, 2014
    • 3 replies
    • 1.1k views
    • 
    • Peter Gulia
    • October 16, 2014

24. Deemed Burn of Balances When There is a Deemed Reduction of the AFTAP

    By Pension RC, August 19, 2013
    • 11 replies
    • 3.6k views
    • 
    • D Syrett
    • October 14, 2014

25. Suspension of Benefits (What to do with contributions)

    By Fielding Mellish, October 7, 2014
    • 3 replies
    • 1.4k views
    • 
    • Effen
    • October 8, 2014

26. Overfunded DB seeks Underfunded DB for possible LTR

    By Flyboyjohn, July 31, 2014
    • 4 replies
    • 1.4k views
    • 
    • Effen
    • October 6, 2014

27. New plan under $250k

    By Pension RC, September 30, 2014
    • 2 replies
    • 1k views
    • 
    • mming
    • October 2, 2014

28. Dividing Master Trust

    By Übernerd, October 2, 2014   

    • trusts
    • 0 replies
    • 901 views
    • 
    • Übernerd
    • October 2, 2014

29. Contingent Annuity Question

    By MarZDoates, September 30, 2014
    • 6 replies
    • 3.4k views
    • 
    • My 2 cents
    • October 1, 2014

30. Death of alternative payee before designating beneficiary

    By Guest Eva14, October 1, 2014   

    • Defined Benefits plan
    • beneficiary
    • (and 1 more)

      Tagged with:

      • Defined Benefits plan
      • beneficiary
      • death
    • 1 reply
    • 1.2k views
    • 
    • david rigby
    • October 1, 2014

31. 436 Restrictions on Plan Amendments

    By IRA, September 29, 2014
    • 3 replies
    • 1.1k views
    • 
    • Effen
    • September 29, 2014

32. Mish Mash

    By Andy the Actuary, September 27, 2014
    • 0 replies
    • 969 views
    • 
    • Andy the Actuary
    • September 27, 2014

33. Qualified Replacement Plan for 1 Participant?

    By Dougsbpc, September 23, 2014
    • 4 replies
    • 2.8k views
    • 
    • david rigby
    • September 24, 2014

34. Another DB/DC Max Deductible Question

    By Lou S., September 23, 2014
    • 3 replies
    • 985 views
    • 
    • Andy the Actuary
    • September 23, 2014

35. 2012 Schedule SB - Amend or not amend?

    By rblum50, September 23, 2014
    • 4 replies
    • 947 views
    • 
    • david rigby
    • September 23, 2014

36. 6% Fixed Rate Allowed in today's Regulation

    By John Feldt ERPA CPC QPA, September 18, 2014   

    • fixed rate
    • crediting rate
    • (and 3 more)

      Tagged with:

      • fixed rate
      • crediting rate
      • interest credit
      • cash balance
      • hybrid
    • 0 replies
    • 1.2k views
    • 
    • John Feldt ERPA CPC QPA
    • September 18, 2014

37. Reversing credit balance elections under IRC 430

    By dmb, September 17, 2014
    • 0 replies
    • 872 views
    • 
    • dmb
    • September 17, 2014

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. Expert Witness RMD

    By John Feldt ERPA CPC QPA, September 15, 2014   

    • Expert Witness
    • 401(a)(9)
    • (and 2 more)

      Tagged with:

      • Expert Witness
      • 401(a)(9)
      • RMD
      • Minimum Distribution
    • 5 replies
    • 1.4k views
    • 
    • Appleby
    • September 16, 2014

40. Deadline for Corrective Amendment

    By Pension RC, September 15, 2014
    • 2 replies
    • 1.5k views
    • 
    • John Feldt ERPA CPC QPA
    • September 15, 2014

41. HATFA guidance issued

    By tymesup, September 11, 2014
    • 5 replies
    • 1.6k views
    • 
    • dmb
    • September 15, 2014

42. Opting Out of HAFTA for 2013

    By Andy the Actuary, August 30, 2014
    • 5 replies
    • 1.8k views
    • 
    • Hojo
    • September 11, 2014

43. Limiting Compensation in Year Prior to Effective Date

    By emmetttrudy, September 11, 2014
    • 9 replies
    • 1k views
    • 
    • Effen
    • September 11, 2014

44. 401(a)(26), but zero compensation

    By Belgarath, September 11, 2014
    • 3 replies
    • 1.4k views
    • 
    • AndyH
    • September 11, 2014

45. Payout in the 80's

    By Pension RC, September 8, 2014
    • 7 replies
    • 1.1k views
    • 
    • Pension RC
    • September 11, 2014

46. Previous company

    By ombskid, September 10, 2014
    • 0 replies
    • 707 views
    • 
    • ombskid
    • September 10, 2014

47. Soft Plan Freeze

    By rodin011, September 9, 2014   

    • Closing the plan for new entr
    • 10 replies
    • 2.7k views
    • 
    • rodin011
    • September 10, 2014

48. 404(a)(7) DB/DC deduction limit

    By cohendrake, September 9, 2014   

    • defined
    • beneift
    • (and 6 more)

      Tagged with:

      • defined
      • beneift
      • contribution
      • safe
      • harbor
      • deduction
      • 25%
      • 6%
    • 1 reply
    • 2.5k views
    • 
    • Effen
    • September 10, 2014

49. K-1 Income/Guaranteed Payments

    By JAY21, September 9, 2014   

    • Payments reduced by Contrib ?
    • 1 reply
    • 2k views
    • 
    • Bird
    • September 9, 2014

50. Corrective Amendment and Top Heavy Minimum

    By Dougsbpc, September 9, 2014
    • 3 replies
    • 1.2k views
    • 
    • John Feldt ERPA CPC QPA
    • September 9, 2014