Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Internal Plan Rollovers

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

2. 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

3. Non-discrimination Participation Test

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

4. Minimum Gateway

   By Dougsbpc, December 6, 2013
   • 6 replies
   • 1.9k views
   • 
   • AndyH
   • May 19, 2014

5. Retroactive Annuity Starting Date Interest

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

6. Top Heavy Benefit after Freeze

   By Pension RC, December 3, 2013
   • 5 replies
   • 1.8k views
   • 
   • Pension RC
   • December 4, 2013

7. 2 sole props are a common control group - deductions?

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

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

   By katieinny, November 26, 2013
   • 1 reply
   • 1.1k views
   • 
   • Lou S.
   • November 26, 2013

9. Cash-Balance Plans

   By JAY21, November 22, 2013   

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

10. Cash Balance Plan - BOY valuation normal cost

    By Hojo, November 22, 2013
    • 3 replies
    • 2.7k views
    • 
    • ubermax
    • November 23, 2013

11. 415 and Multiple Annuity Starting Dates

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

12. Terminated DB plan - effect on 415

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

13. When to increase monthly benefit?

    By shERPA, November 21, 2013   

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

14. 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

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

    By scarabrad, November 16, 2013
    • 14 replies
    • 2.4k views
    • 
    • My 2 cents
    • November 18, 2013

16. Cash Basis Corp with a DB plan

    By John Feldt ERPA CPC QPA, November 12, 2013   

    • deduction timing
    • cash basis
    • 1 reply
    • 1.2k views
    • 
    • Lou S.
    • November 12, 2013

17. Estimating individual annual cost in pension plan

    By TPApril, November 12, 2013
    • 2 replies
    • 1.1k views
    • 
    • TPApril
    • November 12, 2013

18. MAP-21 Stabilization Interest Rates

    By Andy the Actuary, November 11, 2013
    • 3 replies
    • 1.6k views
    • 
    • tymesup
    • November 13, 2013

19. Actuarial Assumptions and Post-Retirement Age Increases

    By mal, November 11, 2013
    • 2 replies
    • 1.9k views
    • 
    • My 2 cents
    • November 12, 2013

20. Coverage Testing Frozen Plan

    By Guest mcfeldman, November 11, 2013   

    • coverage
    • soft freeze
    • (and 1 more)

      Tagged with:

      • coverage
      • soft freeze
      • excludable employees
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • November 11, 2013

21. Spouse Waiver - Spouse out of Country

    By Hojo, November 8, 2013
    • 4 replies
    • 1.5k views
    • 
    • Hojo
    • November 11, 2013

22. 415 Lump Sum Basic

    By retbenser, November 8, 2013
    • 6 replies
    • 1.8k views
    • 
    • ubermax
    • November 8, 2013

23. MRD from defined benefit plan

    By Pension RC, November 7, 2013
    • 4 replies
    • 2.3k views
    • 
    • Calavera
    • November 8, 2013

24. Am I reading the 415(b) regs correctly

    By Belgarath, November 4, 2013
    • 4 replies
    • 1.3k views
    • 
    • Calavera
    • November 4, 2013

25. Frozen Traditional Benefit in Cash Balance Plan - Need to Count Comp from Later Years?

    By Übernerd, November 4, 2013   

    • Cash Balance Plans
    • Defined Benefit Plans
    • (and 1 more)

      Tagged with:

      • Cash Balance Plans
      • Defined Benefit Plans
      • Compensation
    • 2 replies
    • 1.4k views
    • 
    • Übernerd
    • November 4, 2013

26. pbgc substantial owner question

    By k man, November 4, 2013
    • 7 replies
    • 2.7k views
    • 
    • Rball4
    • November 5, 2013

27. Cash Balance Safe Harbor Interest Rates

    By Guest D.W., November 1, 2013
    • 4 replies
    • 2.4k views
    • 
    • My 2 cents
    • November 7, 2013

28. Bequest to qualified defined benefit plan

    By Guest sonyasingla, October 29, 2013
    • 15 replies
    • 2.1k views
    • 
    • david rigby
    • March 12, 2014

29. Earning a Future Benefit after Being Paid the 415 Lump Sum Limit

    By Pension RC, October 27, 2013   

    • 415 Lump Sum Limit
    • 5 replies
    • 1.4k views
    • 
    • Calavera
    • October 29, 2013

30. 415 lump sum and colas on comp limit

    By Draper55, October 24, 2013
    • 1 reply
    • 869 views
    • 
    • Andy the Actuary
    • October 25, 2013

31. Disqualified Plan, Not-For-Profit

    By Rball4, October 23, 2013
    • 3 replies
    • 1.8k views
    • 
    • mbozek
    • October 25, 2013

32. PBGC Plan Term - Impact of Plan Term Being Revoked

    By JAY21, October 21, 2013
    • 2 replies
    • 1.1k views
    • 
    • chc93
    • October 22, 2013

33. Cash Balance Plan Term - Interest Crediting Rate

    By Hojo, October 18, 2013
    • 5 replies
    • 3.7k views
    • 
    • Hojo
    • October 18, 2013

34. September 2013 30-year TSR rate and September 2013 Minimum Present Value Segment Rates under IRC 417(e)(3)(D)

    By gle318612, October 15, 2013   

    • Interest rates
    • 2 replies
    • 2.3k views
    • 
    • quinnfield
    • October 17, 2013

35. plan conversion

    By thepensionmaven, October 12, 2013
    • 1 reply
    • 907 views
    • 
    • Andy the Actuary
    • October 12, 2013

36. Is Contribution ever deductible?

    By Dougsbpc, October 11, 2013
    • 7 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • October 12, 2013

37. Frozen DB Plan - early retirement window

    By Guest ERISAk, October 7, 2013
    • 11 replies
    • 3k views
    • 
    • ubermax
    • October 8, 2013

38. 415 Lump sum limit

    By Guest DBStudentAct, October 7, 2013
    • 4 replies
    • 6.4k views
    • 
    • david rigby
    • June 18, 2014

39. Frozen Cash Balance?

    By justanotheradmin, October 3, 2013   

    • Cash Balance
    • Amendment
    • (and 2 more)

      Tagged with:

      • Cash Balance
      • Amendment
      • frozen
      • freeze
    • 5 replies
    • 2.2k views
    • 
    • Effen
    • October 4, 2013

40. Earned Income

    By nancy, October 1, 2013
    • 4 replies
    • 1.4k views
    • 
    • John Feldt ERPA CPC QPA
    • October 3, 2013

41. Effective Interest Rate

    By Pension RC, October 1, 2013
    • 12 replies
    • 4.7k views
    • 
    • My 2 cents
    • October 2, 2013

42. Negative PV of S/F Installments

    By Guest raintrain19, September 27, 2013
    • 20 replies
    • 3.6k views
    • 
    • Guest
    • October 7, 2013

43. What to do about DB plans? A Not-for-Profit Corp is acquiring 2 other Not-For-Profit facilities, one is a County facility.

    By katieinny, September 24, 2013   

    • Can we refuse the DB plans?
    • 4 replies
    • 1k views
    • 
    • katieinny
    • September 25, 2013

44. Plan Termination - Annuity Purchases

    By JAY21, September 24, 2013   

    • Deferred Annuity Requirements
    • 8 replies
    • 6.7k views
    • 
    • ombskid
    • October 17, 2013

45. DB plan distribution miscalculation

    By pcbenefits007, September 20, 2013
    • 1 reply
    • 1k views
    • 
    • Andy the Actuary
    • September 20, 2013

46. Life Expectancy on DB RMDs

    By Young Curmudgeon, September 20, 2013
    • 7 replies
    • 1.6k views
    • 
    • Effen
    • September 21, 2013

47. 401(a)(26) and Frozen Plan

    By Guest raintrain19, September 12, 2013
    • 7 replies
    • 6.4k views
    • 
    • Kevin C
    • January 1, 2020

48. Another contribution due date question

    By AndyH, September 12, 2013
    • 8 replies
    • 3.6k views
    • 
    • AndyH
    • September 13, 2013

49. Contribution date

    By retbenser, September 11, 2013
    • 14 replies
    • 2.8k views
    • 
    • pkfountain
    • October 14, 2013

50. Assumed Retirement Age for participant beyond NRA

    By dmb, September 11, 2013
    • 4 replies
    • 1.2k views
    • 
    • Guest
    • September 11, 2013