Defined Benefit Plans, Including Cash Balance

7,223 topics in this forum

1. Opting Out of HAFTA for 2013

   By Andy the Actuary, August 30, 2014
   • 5 replies
   • 2.1k views
   • 
   • Hojo
   • September 11, 2014

2. Limiting Compensation in Year Prior to Effective Date

   By emmetttrudy, September 11, 2014
   • 9 replies
   • 1.6k views
   • 
   • Effen
   • September 11, 2014

3. 401(a)(26), but zero compensation

   By Belgarath, September 11, 2014
   • 3 replies
   • 1.9k views
   • 
   • AndyH
   • September 11, 2014

4. Payout in the 80's

   By Pension RC, September 8, 2014
   • 7 replies
   • 1.6k views
   • 
   • Pension RC
   • September 11, 2014

5. Previous company

   By ombskid, September 10, 2014
   • 0 replies
   • 1k views
   • 
   • ombskid
   • September 10, 2014

6. Soft Plan Freeze

   By rodin011, September 9, 2014   

   • Closing the plan for new entr
   • 10 replies
   • 3.8k views
   • 
   • rodin011
   • September 10, 2014

7. 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
   • 3k views
   • 
   • Effen
   • September 10, 2014

8. K-1 Income/Guaranteed Payments

   By JAY21, September 9, 2014   

   • Payments reduced by Contrib ?
   • 1 reply
   • 2.4k views
   • 
   • Bird
   • September 9, 2014

9. Corrective Amendment and Top Heavy Minimum

   By Dougsbpc, September 9, 2014
   • 3 replies
   • 1.5k views
   • 
   • John Feldt ERPA CPC QPA
   • September 9, 2014

10. Qualified Replacement Plan - DC Allocation Limits

    By Effen, September 4, 2014
    • 4 replies
    • 2.2k views
    • 
    • Andy the Actuary
    • September 5, 2014

11. Contribution made after 9/15

    By amoy, September 3, 2014   

    • Minimum funding deadline
    • 3 replies
    • 1.7k views
    • 
    • amoy
    • September 3, 2014

12. Allocation of Contribution

    By Pension RC, September 2, 2014
    • 3 replies
    • 1.6k views
    • 
    • Calavera
    • September 3, 2014

13. Defined benefit plan discrimination testing question

    By rodin111, August 27, 2014
    • 12 replies
    • 2.3k views
    • 
    • My 2 cents
    • September 2, 2014

14. Moot Point?

    By Andy the Actuary, August 21, 2014
    • 5 replies
    • 1.9k views
    • 
    • My 2 cents
    • September 2, 2014

15. Spreadsheets

    By thepensionmaven, August 31, 2014
    • 0 replies
    • 1.3k views
    • 
    • thepensionmaven
    • August 31, 2014

16. 5500 SF - One participant

    By Pension RC, August 27, 2014
    • 1 reply
    • 1.2k views
    • 
    • Lou S.
    • August 27, 2014

17. Decision Not To Request IRS Determination Letter

    By Andy the Actuary, August 26, 2014
    • 1 reply
    • 1.2k views
    • 
    • Peter Gulia
    • August 26, 2014

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

    By CharlesLeggette, August 20, 2014
    • 4 replies
    • 1.4k views
    • 
    • Effen
    • August 21, 2014

19. Max Insurance - Death Benefit Language

    By JAY21, August 20, 2014
    • 0 replies
    • 1.3k views
    • 
    • JAY21
    • August 20, 2014

20. HR 5021 Highway Bill

    By My 2 cents, August 8, 2014
    • 10 replies
    • 2.7k views
    • 
    • Andy the Actuary
    • August 20, 2014

21. Late 5500

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

22. Excise Tax On DB Plan Reversions

    By Andy the Actuary, August 14, 2014
    • 3 replies
    • 2.2k views
    • 
    • david rigby
    • August 14, 2014

23. Overfunded DB seeks creative solution

    By Flyboyjohn, August 6, 2014
    • 5 replies
    • 2.4k views
    • 
    • david rigby
    • August 7, 2014

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

    By Pension RC, July 31, 2014
    • 8 replies
    • 1.9k views
    • 
    • Calavera
    • August 4, 2014

25. Irregularity in Election of Form of Benefit

    By Tax Geek, August 1, 2014
    • 3 replies
    • 1.2k views
    • 
    • Tax Geek
    • August 1, 2014

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

    By CharlesLeggette, August 1, 2014   

    • 5500 schedule SB
    • 3 replies
    • 1.7k views
    • 
    • My 2 cents
    • August 1, 2014

27. Notice to terminated participant of permanent break in service

    By MMMBENE2000, July 31, 2014   

    • Participant notices
    • 2 replies
    • 1.5k views
    • 
    • Effen
    • July 31, 2014

28. Amendment to HCEs within 2 years and 404 limit

    By AndyH, July 24, 2014
    • 1 reply
    • 1.2k views
    • 
    • tymesup
    • July 30, 2014

29. Benefit Accrual - Different Methods

    By MGOAdmin, July 23, 2014   

    • Cash Balanace
    • benefit
    • (and 1 more)

      Tagged with:

      • Cash Balanace
      • benefit
      • accrual
    • 21 replies
    • 5.9k views
    • 
    • MGOAdmin
    • July 28, 2014

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

    By jkharvey, July 25, 2014
    • 2 replies
    • 1.4k views
    • 
    • John Feldt ERPA CPC QPA
    • July 25, 2014

31. PBGC - plan vs. sponsor EIN

    By Grendel77, July 24, 2014
    • 2 replies
    • 1.8k views
    • 
    • Effen
    • July 25, 2014

32. Minimum funding waiver request

    By Guest Philip2, July 22, 2014
    • 8 replies
    • 3.8k views
    • 
    • My 2 cents
    • July 22, 2014

33. Funding Deficiency and 5330

    By Doghouse, July 21, 2014   

    • deficiency 5330 excise
    • 2 replies
    • 1.4k views
    • 
    • Effen
    • July 22, 2014

34. Combo Plan - Late PS Contribs for Testing

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

35. 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
    • 1.3k views
    • 
    • Guest
    • July 16, 2014

36. Benefits Restriction After Plan Termination

    By Andy the Actuary, July 15, 2014
    • 3 replies
    • 1.9k views
    • 
    • AndyH
    • July 15, 2014

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

    By MMMBENE2000, July 15, 2014
    • 2 replies
    • 1.2k views
    • 
    • MMMBENE2000
    • July 15, 2014

38. Two non-discriminatory amendments

    By Dougsbpc, July 13, 2014
    • 4 replies
    • 1.5k views
    • 
    • Dougsbpc
    • July 14, 2014

39. Combined Plan Limit

    By Pension RC, July 9, 2014
    • 3 replies
    • 1.4k views
    • 
    • Pension RC
    • July 9, 2014

40. 401(a)26 Problem with Frozen Plan

    By Dougsbpc, July 8, 2014
    • 2 replies
    • 2.2k views
    • 
    • Andy the Actuary
    • July 8, 2014

41. 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
    • 4k views
    • 
    • jpod
    • July 8, 2014

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

    By My 2 cents, June 13, 2014
    • 3 replies
    • 1.8k views
    • 
    • My 2 cents
    • July 2, 2014

43. Another Settlement Accounting question (or two)

    By dmb, July 1, 2014   

    • Settlement
    • FAS
    • 2 replies
    • 1.9k views
    • 
    • david rigby
    • July 2, 2014

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

    By Guest hk73, June 26, 2014
    • 4 replies
    • 2.4k views
    • 
    • Guest
    • June 26, 2014

45. Manually signed Form 5500

    By Pension RC, June 26, 2014
    • 0 replies
    • 1.2k views
    • 
    • Pension RC
    • June 26, 2014

46. IRS Rev. Proc. 2000-42

    By Andy the Actuary, June 22, 2014
    • 5 replies
    • 2.3k views
    • 
    • tymesup
    • June 26, 2014

47. Offset plan - 415 Limits

    By MGOAdmin, June 25, 2014   

    • offset
    • 415
    • (and 2 more)

      Tagged with:

      • offset
      • 415
      • limits
      • lump sum
    • 2 replies
    • 2.2k views
    • 
    • My 2 cents
    • June 25, 2014

48. 401(a)(4)-5 and no NHCE's

    By Guest samw, June 24, 2014
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • June 24, 2014

49. Defined benefit plan and off-shoring

    By Guest Trustee, June 22, 2014   

    • DB plan
    • offshoring
    • 5 replies
    • 1.4k views
    • 
    • jpod
    • June 23, 2014

50. FAS 35 disclosures under PPA

    By AndyH, June 3, 2008
    • 22 replies
    • 8.6k views
    • 
    • My 2 cents
    • June 19, 2014