Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Reporting an Actuary to the ABCD

   By Rball4, February 12, 2014
   • 10 replies
   • 3k views
   • 
   • My 2 cents
   • February 18, 2014

2. Escrow Arrangement -- Restriction of Lump Sum to HCEs

   By Andy the Actuary, February 9, 2014
   • 0 replies
   • 1k views
   • 
   • Andy the Actuary
   • February 9, 2014

3. Schedule SB in Year of Plan Termination

   By Pension RC, January 9, 2014
   • 8 replies
   • 3.9k views
   • 
   • Hojo
   • February 6, 2014

4. MAP-21

   By Dougsbpc, February 5, 2014
   • 5 replies
   • 1k views
   • 
   • Effen
   • February 6, 2014

5. Plan Year End

   By Pension RC, February 4, 2014
   • 2 replies
   • 921 views
   • 
   • david rigby
   • February 5, 2014

6. Top Heavy Minimum Benefits

   By Rball4, February 3, 2014
   • 2 replies
   • 1k views
   • 
   • Rball4
   • February 4, 2014

7. Permitted Disparity - PV Using 417e Rates

   By JAY21, January 31, 2014   

   • Any Reduction Needed ?
   • 2 replies
   • 1.4k views
   • 
   • david rigby
   • January 31, 2014

8. FAS 158 late adoption

   By Mister Met, January 30, 2014
   • 8 replies
   • 2.3k views
   • 
   • Rball4
   • January 30, 2014

9. Change Benefit Election

   By Cloudy, January 28, 2014
   • 4 replies
   • 1.7k views
   • 
   • My 2 cents
   • January 29, 2014

10. Amending Plan after Year-End

    By MGOAdmin, January 28, 2014   

    • Amend
    • cash balance allocation
    • 1 reply
    • 1.3k views
    • 
    • StormShadow
    • January 28, 2014

11. Unfunded Plans - Asset Sale

    By 52626, January 28, 2014
    • 8 replies
    • 1.3k views
    • 
    • david rigby
    • January 28, 2014

12. Determination of compensation limit

    By Guest RRO, January 23, 2014
    • 5 replies
    • 1.5k views
    • 
    • Guest
    • January 27, 2014

13. 2nd year rmd amount

    By Draper55, January 21, 2014
    • 3 replies
    • 1.6k views
    • 
    • david rigby
    • January 23, 2014

14. User Fee for 2 Minimum Funding Waiver Requests

    By Guest Matt123, January 23, 2014
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • January 23, 2014

15. Lump Sums, Pre-Retirement Mortality

    By Rball4, January 17, 2014
    • 18 replies
    • 4.7k views
    • 
    • AndyH
    • January 22, 2014

16. Insurance used purely as an investment??

    By Dennis Povloski, January 20, 2014
    • 7 replies
    • 1.2k views
    • 
    • Dennis Povloski
    • January 21, 2014

17. Cash Balance Conversion/Document Restatement

    By nancy, January 21, 2014
    • 0 replies
    • 938 views
    • 
    • nancy
    • January 21, 2014

18. Prior DB plan effect on 415 limits

    By Belgarath, January 10, 2014   

    • how does it actually work
    • 10 replies
    • 2.1k views
    • 
    • Cloudy
    • January 18, 2014

19. Quarterly contributions in year of plan termination

    By AndyH, January 15, 2014
    • 4 replies
    • 1.9k views
    • 
    • AndyH
    • January 16, 2014

20. Accrued Benefit comparisons

    By Guest CuriousEmployee, January 11, 2014
    • 13 replies
    • 4.8k views
    • 
    • Guest
    • January 15, 2014

21. 2013 Earned Income Calcs

    By stbennet, January 15, 2014
    • 4 replies
    • 1k views
    • 
    • Belgarath
    • January 15, 2014

22. Is term insurance premiums considered plan expenses

    By Guest dgee0721, January 13, 2014
    • 3 replies
    • 889 views
    • 
    • My 2 cents
    • January 15, 2014

23. DB Plan Term, IRA RMD Question

    By Rball4, January 14, 2014
    • 5 replies
    • 952 views
    • 
    • BG5150
    • January 14, 2014

24. Minimal Accrual Rate tests on a pension equity plan (PEP)

    By Guest CuriousEmployee, January 13, 2014
    • 7 replies
    • 2.3k views
    • 
    • Guest
    • January 14, 2014

25. Disqualified Entity

    By DMcGovern, January 10, 2014
    • 4 replies
    • 1.3k views
    • 
    • DMcGovern
    • January 10, 2014

26. Naming Names

    By Cloudy, January 7, 2014
    • 13 replies
    • 2.1k views
    • 
    • John Feldt ERPA CPC QPA
    • January 9, 2014

27. Which Form 5300 Do I Use?

    By Lame Duck, January 8, 2014
    • 1 reply
    • 1.7k views
    • 
    • Everett Moreland
    • January 9, 2014

28. 1099 question

    By Pension RC, January 8, 2014
    • 6 replies
    • 1.8k views
    • 
    • masteff
    • January 8, 2014

29. Excel Custom Functions for Annuity Factors - Update

    By Guest Doug Goelz, January 8, 2014   

    • Excel Annuity Factors
    • 0 replies
    • 2.1k views
    • 
    • Guest
    • January 8, 2014

30. 401(a)(4) Question

    By Guest raintrain19, January 3, 2014
    • 4 replies
    • 1.2k views
    • 
    • Rball4
    • January 8, 2014

31. DB/DC Question

    By MarZDoates, January 7, 2014
    • 7 replies
    • 974 views
    • 
    • AndyH
    • January 8, 2014

32. Options Available when a CB Plan misses its Minimum Funding

    By CharlesLeggette, January 3, 2014
    • 2 replies
    • 893 views
    • 
    • Rball4
    • January 3, 2014

33. Internal Plan Rollovers

    By Young Curmudgeon, December 7, 2013
    • 9 replies
    • 1.9k views
    • 
    • Young Curmudgeon
    • January 2, 2014

34. PBGC Covered small plan wants to term without IRS determination letter

    By CharlesLeggette, December 30, 2013   

    • Termination;PBGC
    • 5 replies
    • 1.7k views
    • 
    • My 2 cents
    • December 31, 2013

35. Lump Sum Distribution and IRS-Prescribed Assumptions

    By Pension RC, December 24, 2013
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • December 31, 2013

36. Separate 415 Limits?

    By Cloudy, December 19, 2013
    • 2 replies
    • 1.3k views
    • 
    • John Feldt ERPA CPC QPA
    • December 19, 2013

37. 408b2 - mutual fund investments in DB, CB plans

    By CLE401kGuy, December 17, 2013
    • 3 replies
    • 1.5k views
    • 
    • ETA Consulting LLC
    • December 17, 2013

38. Violation of SH mid-year change rules? Adding a 2013 DB plan, DC SH already in place

    By justanotheradmin, December 6, 2013   

    • Safe harbor
    • combination plan
    • (and 1 more)

      Tagged with:

      • Safe harbor
      • combination plan
      • mid-year change
    • 4 replies
    • 1.7k views
    • 
    • justanotheradmin
    • December 9, 2013

39. Non-discrimination Participation Test

    By Pension RC, December 6, 2013
    • 3 replies
    • 1.1k views
    • 
    • Tom Poje
    • December 9, 2013

40. Retroactive Annuity Starting Date Interest

    By Mister Met, December 4, 2013
    • 4 replies
    • 4.9k views
    • 
    • Calavera
    • December 5, 2013

41. Top Heavy Benefit after Freeze

    By Pension RC, December 3, 2013
    • 5 replies
    • 1.7k views
    • 
    • Pension RC
    • December 4, 2013

42. 2 sole props are a common control group - deductions?

    By Belgarath, November 27, 2013
    • 0 replies
    • 1.5k views
    • 
    • Belgarath
    • November 27, 2013

43. PPA/436 amendment signed in 2009. Need to sign another one?

    By katieinny, November 26, 2013
    • 1 reply
    • 1k views
    • 
    • Lou S.
    • November 26, 2013

44. Cash Balance Plan - BOY valuation normal cost

    By Hojo, November 22, 2013
    • 3 replies
    • 2.6k views
    • 
    • ubermax
    • November 23, 2013

45. Cash-Balance Plans

    By JAY21, November 22, 2013   

    • Interest = Actual Return
    • 1 reply
    • 1.1k views
    • 
    • Grendel77
    • November 23, 2013

46. 415 and Multiple Annuity Starting Dates

    By AndyH, November 21, 2013
    • 8 replies
    • 3.5k views
    • 
    • AndyH
    • November 22, 2013

47. When to increase monthly benefit?

    By shERPA, November 21, 2013   

    • In pay status still accruing
    • 7 replies
    • 1.3k views
    • 
    • tymesup
    • November 21, 2013

48. Terminated DB plan - effect on 415

    By Belgarath, November 21, 2013
    • 5 replies
    • 1.1k views
    • 
    • My 2 cents
    • November 21, 2013

49. Determination Letter User Fee Exemption?

    By justanotheradmin, November 19, 2013   

    • Cash Balance
    • 8717
    • (and 1 more)

      Tagged with:

      • Cash Balance
      • 8717
      • 7528(b)(2)
    • 0 replies
    • 1.7k views
    • 
    • justanotheradmin
    • November 19, 2013

50. The maximum amount of compensation taken into account for plan purposes

    By scarabrad, November 16, 2013
    • 14 replies
    • 2.3k views
    • 
    • My 2 cents
    • November 18, 2013