Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. 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

2. 401(a)(4)-5 and no NHCE's

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

3. IRS Rev. Proc. 2000-42

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

4. Defined benefit plan and off-shoring

   By Guest Trustee, June 22, 2014   

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

5. 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

6. Incidental Death Benefit in Combo Plan

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

7. Path to Enrolled Actuary

   By BG5150, June 12, 2014
   • 29 replies
   • 9.2k views
   • 
   • AndyH
   • January 8, 2021

8. AFTAP lump sum restriction

   By Pension RC, June 6, 2014
   • 4 replies
   • 3k views
   • 
   • John Feldt ERPA CPC QPA
   • June 9, 2014

9. Plan Aggregation with SEP

   By MGOAdmin, June 4, 2014   

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

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

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

11. aggregating plans for 415 limit

    By Pension RC, May 27, 2014   

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

12. Death Benefit Issues For Deferred Retiree

    By mming, May 20, 2014
    • 2 replies
    • 1.1k views
    • 
    • Effen
    • May 20, 2014

13. New Defined Benefit Plan

    By ac, May 16, 2014
    • 2 replies
    • 1.1k views
    • 
    • ac
    • May 19, 2014

14. Mortality Table update?

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

15. Final Contribution to a Cash Balance Plan

    By ac, May 15, 2014
    • 4 replies
    • 1.1k views
    • 
    • ac
    • May 16, 2014

16. Schedule SB Line 16

    By Pension RC, May 12, 2014
    • 1 reply
    • 1.3k views
    • 
    • My 2 cents
    • May 12, 2014

17. accruing a benefit before meeting a one-year wait for eligibility to participate in a cash balance plan

    By gle318612, May 12, 2014
    • 2 replies
    • 949 views
    • 
    • My 2 cents
    • May 12, 2014

18. Employee Contributions in Defined Benefit Plan

    By J. Bringhurst, May 9, 2014
    • 5 replies
    • 1.4k views
    • 
    • Calavera
    • May 13, 2014

19. Is monthly benefit due to failed 110% test eligible for rollover?

    By dmb, May 9, 2014
    • 22 replies
    • 2.5k views
    • 
    • My 2 cents
    • May 13, 2014

20. PBGC suggested changes to Schedule SB

    By My 2 cents, May 5, 2014   

    • Non-vested benefits
    • 6 replies
    • 1.7k views
    • 
    • Andy the Actuary
    • May 8, 2014

21. Rate of Return for Credit Balances Adjustment

    By Calavera, May 5, 2014
    • 8 replies
    • 1.4k views
    • 
    • Calavera
    • May 6, 2014

22. Benefit Election Package -- Same Sex Marriage

    By Andy the Actuary, May 5, 2014
    • 12 replies
    • 1.3k views
    • 
    • gregmk
    • May 7, 2014

23. Restricted Lump Sum

    By Pension RC, May 1, 2014
    • 3 replies
    • 1.4k views
    • 
    • My 2 cents
    • May 1, 2014

24. FAS 88 Settlement Acounting

    By dmb, April 28, 2014
    • 6 replies
    • 5.4k views
    • 
    • Guest
    • June 3, 2014

25. Death Index

    By austin3515, April 28, 2014
    • 4 replies
    • 1.1k views
    • 
    • FormsRstillmylife
    • May 1, 2014

26. Disqualified Plan - HCE

    By MGOAdmin, April 25, 2014   

    • disqualified
    • cash balance
    • (and 1 more)

      Tagged with:

      • disqualified
      • cash balance
      • hce
    • 0 replies
    • 1.3k views
    • 
    • MGOAdmin
    • April 25, 2014

27. Failure to make RMDs for several years

    By Dennis Povloski, April 23, 2014
    • 3 replies
    • 1.4k views
    • 
    • Tom Poje
    • April 28, 2014

28. Voluntary Reduction of 411(d)(6) Benefits...

    By Fielding Mellish, April 23, 2014
    • 9 replies
    • 1.5k views
    • 
    • Effen
    • April 24, 2014

29. RMD in year plan terminates

    By YankeeFan, April 22, 2014
    • 5 replies
    • 2.9k views
    • 
    • ac
    • May 15, 2014

30. Church DB contributory Plan - allocate interest if termed before vested?

    By pcbenefits007, April 22, 2014   

    • interest
    • contributory
    • (and 1 more)

      Tagged with:

      • interest
      • contributory
      • church
    • 1 reply
    • 1k views
    • 
    • My 2 cents
    • April 22, 2014

31. Cash Balance plan annuity calculation question

    By AndyH, April 22, 2014
    • 2 replies
    • 1k views
    • 
    • John Feldt ERPA CPC QPA
    • April 25, 2014

32. Can Traditional DB Plans be Merged?

    By Dougsbpc, April 19, 2014
    • 2 replies
    • 855 views
    • 
    • david rigby
    • April 20, 2014

33. Should I defer at age 65? Deadline coming fast...

    By Guest RobertKnox, April 16, 2014
    • 6 replies
    • 2k views
    • 
    • Guest
    • April 17, 2014

34. Death After Election

    By LIBERTYKID, April 14, 2014
    • 2 replies
    • 1.2k views
    • 
    • jpod
    • April 14, 2014

35. Rounding of MAP-21 segment rates

    By dmb, April 11, 2014
    • 2 replies
    • 1.1k views
    • 
    • My 2 cents
    • April 11, 2014

36. Another Meaningful Benefit Question and -11(g) amendments

    By Trekker, April 9, 2014
    • 0 replies
    • 915 views
    • 
    • Trekker
    • April 9, 2014

37. Decreasing Benefit in Two-Plan Offset Arrangment

    By Übernerd, April 9, 2014   

    • 411(a)(9)
    • Early Retirement
    • (and 1 more)

      Tagged with:

      • 411(a)(9)
      • Early Retirement
      • Normal Retirement Benefit
    • 0 replies
    • 836 views
    • 
    • Übernerd
    • April 9, 2014

38. DB/DC Limit

    By Pension RC, April 2, 2014
    • 1 reply
    • 965 views
    • 
    • AndyH
    • April 2, 2014

39. 404 prior pan year deductions

    By Draper55, March 28, 2014
    • 0 replies
    • 885 views
    • 
    • Draper55
    • March 28, 2014

40. Market Based Cash Balance investment credits

    By AndyH, March 27, 2014
    • 1 reply
    • 1.3k views
    • 
    • John Feldt ERPA CPC QPA
    • March 27, 2014

41. Ineligible employee allowed to participate

    By Guest Scusi, March 26, 2014   

    • nonresident alien
    • ineleigible
    • (and 1 more)

      Tagged with:

      • nonresident alien
      • ineleigible
      • participate
    • 1 reply
    • 1.1k views
    • 
    • 12AX7
    • March 26, 2014

42. Segment Rate Trend

    By Pension RC, March 21, 2014
    • 2 replies
    • 1.1k views
    • 
    • My 2 cents
    • March 21, 2014

43. Restricted Lump Sum Upon Plan Termination

    By Pension RC, March 20, 2014
    • 2 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • March 20, 2014

44. Maximum accrual

    By ombskid, March 19, 2014
    • 6 replies
    • 2.4k views
    • 
    • Effen
    • March 24, 2014

45. Funding Target for Partially Vested Terminated Participant

    By Pension RC, March 18, 2014
    • 2 replies
    • 1.3k views
    • 
    • My 2 cents
    • March 18, 2014

46. Prohibited Transaction?

    By emmetttrudy, March 18, 2014
    • 15 replies
    • 2k views
    • 
    • jpod
    • March 24, 2014

47. 415 limit greater than 417(e) lump sum

    By Pension RC, March 17, 2014
    • 2 replies
    • 2.2k views
    • 
    • Calavera
    • March 18, 2014

48. Target Normal Cost Used in Calculation of Maximum

    By Pension RC, March 11, 2014
    • 3 replies
    • 2.1k views
    • 
    • My 2 cents
    • March 11, 2014

49. DB Converstion to Money Purchase

    By Saiai, March 10, 2014   

    • pension
    • conversion
    • (and 1 more)

      Tagged with:

      • pension
      • conversion
      • money purchase multiemployer
    • 3 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • March 10, 2014

50. PBGC Premiums for Missing Participants

    By BTG, March 10, 2014
    • 2 replies
    • 2.4k views
    • 
    • david rigby
    • March 10, 2014