Defined Benefit Plans, Including Cash Balance

7,193 topics in this forum

1. PBGC - plan vs. sponsor EIN

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

2. Minimum funding waiver request

   By Guest Philip2, July 22, 2014
   • 8 replies
   • 3.5k views
   • 
   • My 2 cents
   • July 22, 2014

3. Funding Deficiency and 5330

   By Doghouse, July 21, 2014   

   • deficiency 5330 excise
   • 2 replies
   • 1.2k views
   • 
   • Effen
   • July 22, 2014

4. Combo Plan - Late PS Contribs for Testing

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

5. 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

6. Benefits Restriction After Plan Termination

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

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

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

8. Two non-discriminatory amendments

   By Dougsbpc, July 13, 2014
   • 4 replies
   • 1.2k views
   • 
   • Dougsbpc
   • July 14, 2014

9. Combined Plan Limit

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

10. 401(a)26 Problem with Frozen Plan

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

11. 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
    • 3.6k views
    • 
    • jpod
    • July 8, 2014

12. 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

13. Another Settlement Accounting question (or two)

    By dmb, July 1, 2014   

    • Settlement
    • FAS
    • 2 replies
    • 1.7k views
    • 
    • david rigby
    • July 2, 2014

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

    By Guest hk73, June 26, 2014
    • 4 replies
    • 2.1k views
    • 
    • Guest
    • June 26, 2014

15. Manually signed Form 5500

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

16. IRS Rev. Proc. 2000-42

    By Andy the Actuary, June 22, 2014
    • 5 replies
    • 1.9k views
    • 
    • tymesup
    • June 26, 2014

17. 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

18. 401(a)(4)-5 and no NHCE's

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

19. Defined benefit plan and off-shoring

    By Guest Trustee, June 22, 2014   

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

20. FAS 35 disclosures under PPA

    By AndyH, June 3, 2008
    • 22 replies
    • 7.7k views
    • 
    • My 2 cents
    • June 19, 2014

21. 415 Lump sum limit

    By Guest DBStudentAct, October 7, 2013
    • 4 replies
    • 6.6k views
    • 
    • david rigby
    • June 18, 2014

22. Incidental Death Benefit in Combo Plan

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

23. AFTAP lump sum restriction

    By Pension RC, June 6, 2014
    • 4 replies
    • 3.1k views
    • 
    • John Feldt ERPA CPC QPA
    • June 9, 2014

24. Plan Aggregation with SEP

    By MGOAdmin, June 4, 2014   

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

25. FAS 88 Settlement Acounting

    By dmb, April 28, 2014
    • 6 replies
    • 5.6k views
    • 
    • Guest
    • June 3, 2014

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

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

27. Change in valuation date

    By John Feldt ERPA CPC QPA, June 30, 2011
    • 14 replies
    • 4.8k views
    • 
    • tymesup
    • May 30, 2014

28. aggregating plans for 415 limit

    By Pension RC, May 27, 2014   

    • 415 limit
    • 4 replies
    • 1.2k views
    • 
    • 12AX7
    • May 28, 2014

29. Death Benefit Issues For Deferred Retiree

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

30. Minimum Gateway

    By Dougsbpc, December 6, 2013
    • 6 replies
    • 2k views
    • 
    • AndyH
    • May 19, 2014

31. New Defined Benefit Plan

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

32. Mortality Table update?

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

33. Final Contribution to a Cash Balance Plan

    By ac, May 15, 2014
    • 4 replies
    • 1.2k views
    • 
    • ac
    • May 16, 2014

34. RMD in year plan terminates

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

35. Employee Contributions in Defined Benefit Plan

    By J. Bringhurst, May 9, 2014
    • 5 replies
    • 1.5k views
    • 
    • Calavera
    • May 13, 2014

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

    By dmb, May 9, 2014
    • 22 replies
    • 2.6k views
    • 
    • My 2 cents
    • May 13, 2014

37. Schedule SB Line 16

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

38. 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
    • 994 views
    • 
    • My 2 cents
    • May 12, 2014

39. PBGC suggested changes to Schedule SB

    By My 2 cents, May 5, 2014   

    • Non-vested benefits
    • 6 replies
    • 1.8k views
    • 
    • Andy the Actuary
    • May 8, 2014

40. Benefit Election Package -- Same Sex Marriage

    By Andy the Actuary, May 5, 2014
    • 12 replies
    • 1.4k views
    • 
    • gregmk
    • May 7, 2014

41. Rate of Return for Credit Balances Adjustment

    By Calavera, May 5, 2014
    • 8 replies
    • 1.5k views
    • 
    • Calavera
    • May 6, 2014

42. Restricted Lump Sum

    By Pension RC, May 1, 2014
    • 3 replies
    • 1.5k views
    • 
    • My 2 cents
    • May 1, 2014

43. Death Index

    By austin3515, April 28, 2014
    • 4 replies
    • 1.2k views
    • 
    • FormsRstillmylife
    • May 1, 2014

44. Failure to make RMDs for several years

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

45. Cash Balance plan annuity calculation question

    By AndyH, April 22, 2014
    • 2 replies
    • 1.1k views
    • 
    • John Feldt ERPA CPC QPA
    • April 25, 2014

46. 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

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

    By Fielding Mellish, April 23, 2014
    • 9 replies
    • 1.7k views
    • 
    • Effen
    • April 24, 2014

48. 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
    • 1.1k views
    • 
    • My 2 cents
    • April 22, 2014

49. Missed Quarterly Contribution Cure

    By Andy the Actuary, September 9, 2012
    • 8 replies
    • 2.9k views
    • 
    • Andy the Actuary
    • April 21, 2014

50. Can Traditional DB Plans be Merged?

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