Defined Benefit Plans, Including Cash Balance

7,193 topics in this forum

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

   By rocknrolls2, October 21, 2014
   • 3 replies
   • 1.4k views
   • 
   • david rigby
   • October 21, 2014

2. SSAE 16

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

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

   By Pension RC, August 19, 2013
   • 11 replies
   • 3.8k views
   • 
   • D Syrett
   • October 14, 2014

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

   By Fielding Mellish, October 7, 2014
   • 3 replies
   • 1.6k views
   • 
   • Effen
   • October 8, 2014

5. Overfunded DB seeks Underfunded DB for possible LTR

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

6. New plan under $250k

   By Pension RC, September 30, 2014
   • 2 replies
   • 1.1k views
   • 
   • mming
   • October 2, 2014

7. Dividing Master Trust

   By Übernerd, October 2, 2014   

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

8. Contingent Annuity Question

   By MarZDoates, September 30, 2014
   • 6 replies
   • 3.7k views
   • 
   • My 2 cents
   • October 1, 2014

9. 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
   • 1.3k views
   • 
   • david rigby
   • October 1, 2014

10. 436 Restrictions on Plan Amendments

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

11. Mish Mash

    By Andy the Actuary, September 27, 2014
    • 0 replies
    • 1k views
    • 
    • Andy the Actuary
    • September 27, 2014

12. Qualified Replacement Plan for 1 Participant?

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

13. Another DB/DC Max Deductible Question

    By Lou S., September 23, 2014
    • 3 replies
    • 1k views
    • 
    • Andy the Actuary
    • September 23, 2014

14. 2012 Schedule SB - Amend or not amend?

    By rblum50, September 23, 2014
    • 4 replies
    • 1k views
    • 
    • david rigby
    • September 23, 2014

15. 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
    • 1.3k views
    • 
    • John Feldt ERPA CPC QPA
    • September 18, 2014

16. Reversing credit balance elections under IRC 430

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

17. 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

18. 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
    • 1.5k views
    • 
    • Appleby
    • September 16, 2014

19. Deadline for Corrective Amendment

    By Pension RC, September 15, 2014
    • 2 replies
    • 1.6k views
    • 
    • John Feldt ERPA CPC QPA
    • September 15, 2014

20. HATFA guidance issued

    By tymesup, September 11, 2014
    • 5 replies
    • 1.7k views
    • 
    • dmb
    • September 15, 2014

21. Opting Out of HAFTA for 2013

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

22. Limiting Compensation in Year Prior to Effective Date

    By emmetttrudy, September 11, 2014
    • 9 replies
    • 1.1k views
    • 
    • Effen
    • September 11, 2014

23. 401(a)(26), but zero compensation

    By Belgarath, September 11, 2014
    • 3 replies
    • 1.5k views
    • 
    • AndyH
    • September 11, 2014

24. Payout in the 80's

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

25. Previous company

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

26. Soft Plan Freeze

    By rodin011, September 9, 2014   

    • Closing the plan for new entr
    • 10 replies
    • 2.9k views
    • 
    • rodin011
    • September 10, 2014

27. 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
    • 2.6k views
    • 
    • Effen
    • September 10, 2014

28. K-1 Income/Guaranteed Payments

    By JAY21, September 9, 2014   

    • Payments reduced by Contrib ?
    • 1 reply
    • 2.1k views
    • 
    • Bird
    • September 9, 2014

29. Corrective Amendment and Top Heavy Minimum

    By Dougsbpc, September 9, 2014
    • 3 replies
    • 1.3k views
    • 
    • John Feldt ERPA CPC QPA
    • September 9, 2014

30. Qualified Replacement Plan - DC Allocation Limits

    By Effen, September 4, 2014
    • 4 replies
    • 1.9k views
    • 
    • Andy the Actuary
    • September 5, 2014

31. Contribution made after 9/15

    By amoy, September 3, 2014   

    • Minimum funding deadline
    • 3 replies
    • 1.5k views
    • 
    • amoy
    • September 3, 2014

32. Allocation of Contribution

    By Pension RC, September 2, 2014
    • 3 replies
    • 1.3k views
    • 
    • Calavera
    • September 3, 2014

33. Defined benefit plan discrimination testing question

    By rodin111, August 27, 2014
    • 12 replies
    • 1.8k views
    • 
    • My 2 cents
    • September 2, 2014

34. Moot Point?

    By Andy the Actuary, August 21, 2014
    • 5 replies
    • 1.4k views
    • 
    • My 2 cents
    • September 2, 2014

35. Spreadsheets

    By thepensionmaven, August 31, 2014
    • 0 replies
    • 1k views
    • 
    • thepensionmaven
    • August 31, 2014

36. 5500 SF - One participant

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

37. Decision Not To Request IRS Determination Letter

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

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

    By CharlesLeggette, August 20, 2014
    • 4 replies
    • 1k views
    • 
    • Effen
    • August 21, 2014

39. Max Insurance - Death Benefit Language

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

40. HR 5021 Highway Bill

    By My 2 cents, August 8, 2014
    • 10 replies
    • 2.2k views
    • 
    • Andy the Actuary
    • August 20, 2014

41. Late 5500

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

42. Excise Tax On DB Plan Reversions

    By Andy the Actuary, August 14, 2014
    • 3 replies
    • 1.9k views
    • 
    • david rigby
    • August 14, 2014

43. Overfunded DB seeks creative solution

    By Flyboyjohn, August 6, 2014
    • 5 replies
    • 2k views
    • 
    • david rigby
    • August 7, 2014

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

    By Pension RC, July 31, 2014
    • 8 replies
    • 1.4k views
    • 
    • Calavera
    • August 4, 2014

45. Irregularity in Election of Form of Benefit

    By Tax Geek, August 1, 2014
    • 3 replies
    • 1.1k views
    • 
    • Tax Geek
    • August 1, 2014

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

    By CharlesLeggette, August 1, 2014   

    • 5500 schedule SB
    • 3 replies
    • 1.4k views
    • 
    • My 2 cents
    • August 1, 2014

47. Notice to terminated participant of permanent break in service

    By MMMBENE2000, July 31, 2014   

    • Participant notices
    • 2 replies
    • 1.3k views
    • 
    • Effen
    • July 31, 2014

48. Amendment to HCEs within 2 years and 404 limit

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

49. Benefit Accrual - Different Methods

    By MGOAdmin, July 23, 2014   

    • Cash Balanace
    • benefit
    • (and 1 more)

      Tagged with:

      • Cash Balanace
      • benefit
      • accrual
    • 21 replies
    • 4.9k views
    • 
    • MGOAdmin
    • July 28, 2014

50. 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