Defined Benefit Plans, Including Cash Balance

7,161 topics in this forum

1. Defined benefit plan discrimination testing question

   By rodin111, August 27, 2014
   • 12 replies
   • 1.7k views
   • 
   • My 2 cents
   • September 2, 2014

2. Moot Point?

   By Andy the Actuary, August 21, 2014
   • 5 replies
   • 1.3k views
   • 
   • My 2 cents
   • September 2, 2014

3. Spreadsheets

   By thepensionmaven, August 31, 2014
   • 0 replies
   • 967 views
   • 
   • thepensionmaven
   • August 31, 2014

4. 5500 SF - One participant

   By Pension RC, August 27, 2014
   • 1 reply
   • 952 views
   • 
   • Lou S.
   • August 27, 2014

5. Decision Not To Request IRS Determination Letter

   By Andy the Actuary, August 26, 2014
   • 1 reply
   • 873 views
   • 
   • Peter Gulia
   • August 26, 2014

6. Cash Balance Plan document requires a 78% of pay contribution

   By CharlesLeggette, August 20, 2014
   • 4 replies
   • 921 views
   • 
   • Effen
   • August 21, 2014

7. Max Insurance - Death Benefit Language

   By JAY21, August 20, 2014
   • 0 replies
   • 863 views
   • 
   • JAY21
   • August 20, 2014

8. HR 5021 Highway Bill

   By My 2 cents, August 8, 2014
   • 10 replies
   • 2.1k views
   • 
   • Andy the Actuary
   • August 20, 2014

9. Late 5500

   By Pension RC, August 18, 2014
   • 1 reply
   • 773 views
   • 
   • Andy the Actuary
   • August 18, 2014

10. Excise Tax On DB Plan Reversions

    By Andy the Actuary, August 14, 2014
    • 3 replies
    • 1.8k views
    • 
    • david rigby
    • August 14, 2014

11. Overfunded DB seeks creative solution

    By Flyboyjohn, August 6, 2014
    • 5 replies
    • 1.9k views
    • 
    • david rigby
    • August 7, 2014

12. Distribution Form for Lump Sum that is Lower than Plan Assets

    By Pension RC, July 31, 2014
    • 8 replies
    • 1.3k views
    • 
    • Calavera
    • August 4, 2014

13. Irregularity in Election of Form of Benefit

    By Tax Geek, August 1, 2014
    • 3 replies
    • 1k views
    • 
    • Tax Geek
    • August 1, 2014

14. Does a Small Plan 5500 schedule SB requirement an R + attachments

    By CharlesLeggette, August 1, 2014   

    • 5500 schedule SB
    • 3 replies
    • 1.3k views
    • 
    • My 2 cents
    • August 1, 2014

15. Notice to terminated participant of permanent break in service

    By MMMBENE2000, July 31, 2014   

    • Participant notices
    • 2 replies
    • 1.2k views
    • 
    • Effen
    • July 31, 2014

16. Amendment to HCEs within 2 years and 404 limit

    By AndyH, July 24, 2014
    • 1 reply
    • 1k views
    • 
    • tymesup
    • July 30, 2014

17. Benefit Accrual - Different Methods

    By MGOAdmin, July 23, 2014   

    • Cash Balanace
    • benefit
    • (and 1 more)

      Tagged with:

      • Cash Balanace
      • benefit
      • accrual
    • 21 replies
    • 4.5k views
    • 
    • MGOAdmin
    • July 28, 2014

18. What limits are combined when Employer maintains 401k/PS and Cash Balance Plan

    By jkharvey, July 25, 2014
    • 2 replies
    • 1.1k views
    • 
    • John Feldt ERPA CPC QPA
    • July 25, 2014

19. PBGC - plan vs. sponsor EIN

    By Grendel77, July 24, 2014
    • 2 replies
    • 1.4k views
    • 
    • Effen
    • July 25, 2014

20. Minimum funding waiver request

    By Guest Philip2, July 22, 2014
    • 8 replies
    • 3.3k views
    • 
    • My 2 cents
    • July 22, 2014

21. Funding Deficiency and 5330

    By Doghouse, July 21, 2014   

    • deficiency 5330 excise
    • 2 replies
    • 1.1k views
    • 
    • Effen
    • July 22, 2014

22. Combo Plan - Late PS Contribs for Testing

    By Cloudy, July 21, 2014
    • 0 replies
    • 703 views
    • 
    • Cloudy
    • July 21, 2014

23. Self employed defined benefit plan contribution limitations due to losses

    By Guest JimLBSC, July 16, 2014   

    • schedule C
    • NOLs
    • (and 2 more)

      Tagged with:

      • schedule C
      • NOLs
      • defined benefit plan
      • self employed
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • July 16, 2014

24. Benefits Restriction After Plan Termination

    By Andy the Actuary, July 15, 2014
    • 3 replies
    • 1.5k views
    • 
    • AndyH
    • July 15, 2014

25. Required notice to Participant regarding NRA and age 70 1/2

    By MMMBENE2000, July 15, 2014
    • 2 replies
    • 924 views
    • 
    • MMMBENE2000
    • July 15, 2014

26. Two non-discriminatory amendments

    By Dougsbpc, July 13, 2014
    • 4 replies
    • 1.1k views
    • 
    • Dougsbpc
    • July 14, 2014

27. Combined Plan Limit

    By Pension RC, July 9, 2014
    • 3 replies
    • 1.1k views
    • 
    • Pension RC
    • July 9, 2014

28. 401(a)26 Problem with Frozen Plan

    By Dougsbpc, July 8, 2014
    • 2 replies
    • 1.9k views
    • 
    • Andy the Actuary
    • July 8, 2014

29. Remove QJSA from MP?

    By Guest adub4684, July 7, 2014   

    • money purchase
    • QJSA
    • (and 4 more)

      Tagged with:

      • money purchase
      • QJSA
      • J&S
      • 401k
      • annuity
      • remove
    • 11 replies
    • 3.4k views
    • 
    • jpod
    • July 8, 2014

30. Top-heavy benefits for hard-frozen DB plans

    By My 2 cents, June 13, 2014
    • 3 replies
    • 1.4k views
    • 
    • My 2 cents
    • July 2, 2014

31. Another Settlement Accounting question (or two)

    By dmb, July 1, 2014   

    • Settlement
    • FAS
    • 2 replies
    • 1.6k views
    • 
    • david rigby
    • July 2, 2014

32. DB/DC Combo 404(a)(7) limits and non-Roth after-tax contributions

    By Guest hk73, June 26, 2014
    • 4 replies
    • 2k views
    • 
    • Guest
    • June 26, 2014

33. Manually signed Form 5500

    By Pension RC, June 26, 2014
    • 0 replies
    • 1.1k views
    • 
    • Pension RC
    • June 26, 2014

34. IRS Rev. Proc. 2000-42

    By Andy the Actuary, June 22, 2014
    • 5 replies
    • 1.8k views
    • 
    • tymesup
    • June 26, 2014

35. Offset plan - 415 Limits

    By MGOAdmin, June 25, 2014   

    • offset
    • 415
    • (and 2 more)

      Tagged with:

      • offset
      • 415
      • limits
      • lump sum
    • 2 replies
    • 1.9k views
    • 
    • My 2 cents
    • June 25, 2014

36. 401(a)(4)-5 and no NHCE's

    By Guest samw, June 24, 2014
    • 0 replies
    • 839 views
    • 
    • Guest
    • June 24, 2014

37. Defined benefit plan and off-shoring

    By Guest Trustee, June 22, 2014   

    • DB plan
    • offshoring
    • 5 replies
    • 1.1k views
    • 
    • jpod
    • June 23, 2014

38. FAS 35 disclosures under PPA

    By AndyH, June 3, 2008
    • 22 replies
    • 7.5k views
    • 
    • My 2 cents
    • June 19, 2014

39. 415 Lump sum limit

    By Guest DBStudentAct, October 7, 2013
    • 4 replies
    • 6.4k views
    • 
    • david rigby
    • June 18, 2014

40. Incidental Death Benefit in Combo Plan

    By AndyH, June 12, 2014
    • 2 replies
    • 1.1k views
    • 
    • AndyH
    • June 12, 2014

41. AFTAP lump sum restriction

    By Pension RC, June 6, 2014
    • 4 replies
    • 2.9k views
    • 
    • John Feldt ERPA CPC QPA
    • June 9, 2014

42. Plan Aggregation with SEP

    By MGOAdmin, June 4, 2014   

    • aggregate
    • SEP
    • 1 reply
    • 1.6k views
    • 
    • Effen
    • June 4, 2014

43. FAS 88 Settlement Acounting

    By dmb, April 28, 2014
    • 6 replies
    • 5.3k views
    • 
    • Guest
    • June 3, 2014

44. Death benefit as part of the funding target and recalculating quarterlies

    By Pension RC, May 30, 2014
    • 4 replies
    • 939 views
    • 
    • Pension RC
    • May 30, 2014

45. Change in valuation date

    By John Feldt ERPA CPC QPA, June 30, 2011
    • 14 replies
    • 4.6k views
    • 
    • tymesup
    • May 30, 2014

46. aggregating plans for 415 limit

    By Pension RC, May 27, 2014   

    • 415 limit
    • 4 replies
    • 1.1k views
    • 
    • 12AX7
    • May 28, 2014

47. Death Benefit Issues For Deferred Retiree

    By mming, May 20, 2014
    • 2 replies
    • 1k views
    • 
    • Effen
    • May 20, 2014

48. Minimum Gateway

    By Dougsbpc, December 6, 2013
    • 6 replies
    • 1.9k views
    • 
    • AndyH
    • May 19, 2014

49. New Defined Benefit Plan

    By ac, May 16, 2014
    • 2 replies
    • 1k views
    • 
    • ac
    • May 19, 2014

50. Mortality Table update?

    By david rigby, May 16, 2014
    • 2 replies
    • 1.7k views
    • 
    • Effen
    • May 17, 2014