Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. What is the effective date for the DB(k)?

   By SteveH, August 28, 2006
   • 7 replies
   • 2.1k views
   • 
   • Guest
   • August 29, 2006

2. Safe-Harbor QNEC in DB Plan

   By JAY21, September 28, 2005
   • 2 replies
   • 2.1k views
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   • rcline46
   • September 29, 2005

3. Notice Requirements?

   By Guest fcdeacy, February 24, 2006
   • 4 replies
   • 2.1k views
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   • Locust
   • February 27, 2006

4. Exempt from $1,000 user fee?

   By D Syrett, July 30, 2008
   • 5 replies
   • 2.1k views
   • 
   • D Syrett
   • July 31, 2008

5. plan adminstrators

   By Guest pic, November 6, 1998
   • 0 replies
   • 2.1k views
   • 
   • Guest
   • November 6, 1998

6. top-heavy minimum after participant becomes excluded

   By John Feldt ERPA CPC QPA, December 6, 2016   

   • top-heavy
   • exclusion
   • (and 2 more)

     Tagged with:

     • top-heavy
     • exclusion
     • 416
     • excluded employee
   • 5 replies
   • 2.1k views
   • 
   • AndyH
   • December 8, 2016

7. ERISA 101(j) Notice

   By Guest EBoomer, September 16, 2011
   • 1 reply
   • 2k views
   • 
   • Andy the Actuary
   • September 16, 2011

8. 412(i) plan termination

   By jkharvey, May 13, 2008
   • 1 reply
   • 2k views
   • 
   • Jim Norman
   • May 13, 2008

9. Distributions in a terminating plan

   By emmetttrudy, March 15, 2012
   • 10 replies
   • 2k views
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   • Andy the Actuary
   • March 16, 2012

10. RMD used for req. contr. due

    By Guest jmrodrig, March 1, 2010
    • 9 replies
    • 2k views
    • 
    • david rigby
    • March 2, 2010

11. Negotiation with the IRS

    By Guest flogger, June 23, 2004
    • 10 replies
    • 2k views
    • 
    • mbozek
    • June 25, 2004

12. Good Sources for old Revenue Rulings & GCM ?

    By JAY21, November 9, 2007
    • 9 replies
    • 2k views
    • 
    • JAY21
    • December 13, 2007

13. Early Retirement

    By Guest MC2, July 19, 2007
    • 13 replies
    • 2k views
    • 
    • AndyH
    • July 26, 2007

14. I'm getting sick of this question.

    By Penman2006, September 28, 2007
    • 15 replies
    • 2k views
    • 
    • Larry M
    • October 2, 2007

15. Ad hoc benefit increases for vested deferred participants

    By Guest, July 10, 2000
    • 4 replies
    • 2k views
    • 
    • Gary
    • July 24, 2000

16. DB Required Minimum Distribution Timing When Terminating Plan

    By Manatee, December 20, 2017   

    • db
    • rmd
    • (and 1 more)

      Tagged with:

      • db
      • rmd
      • plan termination
    • 7 replies
    • 2k views
    • 
    • Manatee
    • January 2, 2018

17. Minimum Required Distribution Option

    By jlf, November 6, 1998
    • 0 replies
    • 2k views
    • 
    • jlf
    • November 6, 1998

18. Distribution of Real Estate

    By Gary, February 14, 2007
    • 6 replies
    • 2k views
    • 
    • Gary
    • February 15, 2007

19. Cash Option Amendment

    By LIBOR, August 29, 2002
    • 15 replies
    • 2k views
    • 
    • ishi
    • September 3, 2002

20. Corporate merger and employer stock

    By Guest PWBAer, November 13, 1998
    • 0 replies
    • 2k views
    • 
    • Guest
    • November 13, 1998

21. present value calculation of frozen defined benefit

    By Guest Robert Brock, December 1, 2000
    • 2 replies
    • 2k views
    • 
    • Guest
    • December 2, 2000

22. 417(e) lookback

    By abanky, June 30, 2010
    • 5 replies
    • 2k views
    • 
    • D Syrett
    • July 1, 2010

23. Cash Value Pension Plan or Benefit

    By Guest David Tedesco, September 20, 1999
    • 5 replies
    • 2k views
    • 
    • John A
    • September 29, 1999

24. PBGC Variable Premium

    By Guest Don N, December 14, 1999
    • 11 replies
    • 2k views
    • 
    • mwyatt
    • December 20, 1999

25. Can HC contribute to a 401(k) on a DB/DC Carve out?

    By Guest Roman, March 4, 2004
    • 5 replies
    • 2k views
    • 
    • Guest
    • March 5, 2004

26. Change of Enrolled Actuary

    By david rigby, September 16, 2004
    • 4 replies
    • 2k views
    • 
    • Blinky the 3-eyed Fish
    • September 17, 2004

27. PPA maximum deduction

    By drakecohen, January 10, 2009
    • 14 replies
    • 2k views
    • 
    • Mike Preston
    • January 12, 2009

28. 401(a)(26) and Prior Benefit Structure

    By Lori Foresz, August 4, 2004
    • 1 reply
    • 2k views
    • 
    • Blinky the 3-eyed Fish
    • August 4, 2004

29. Trustee denying a claim

    By Guest jfreeborn, February 1, 2010
    • 9 replies
    • 2k views
    • 
    • RCK
    • March 9, 2010

30. Benefit-Focused-Retirement Plans?

    By Guest nidusjr, October 7, 2009
    • 0 replies
    • 2k views
    • 
    • Guest
    • October 7, 2009

31. 412(i) Magic Language

    By Randy Watson, March 15, 2005
    • 12 replies
    • 2k views
    • 
    • GBurns
    • March 16, 2005

32. Benefit Restriction (Accelerated Payment) Notice

    By AndyH, March 25, 2008
    • 7 replies
    • 2k views
    • 
    • flosfur
    • April 1, 2008

33. Required Minimum Distribution (RMD) - new plan

    By Dinosaur, November 4, 2015
    • 11 replies
    • 2k views
    • 
    • AndyH
    • December 10, 2015

34. Accrual Years after unfreezing of benefits

    By Guest DavidB, January 19, 2000
    • 1 reply
    • 2k views
    • 
    • david rigby
    • January 19, 2000

35. Residual intrest credited to plan account after final 5500 filed

    By Dennis Povloski, May 12, 2005
    • 3 replies
    • 2k views
    • 
    • mwyatt
    • May 13, 2005

36. Pension for sole proprietor

    By Gary, December 19, 2008
    • 7 replies
    • 2k views
    • 
    • Andy the Actuary
    • February 5, 2009

37. Terminating floor offset DB plan with excess assets - PBGC termination

    By Jakyasar, June 20
    • 9 replies
    • 2k views
    • 
    • Calavera
    • June 23

38. Contributions Included on Form 5500

    By ac, August 2, 2011
    • 8 replies
    • 2k views
    • 
    • Bird
    • August 3, 2011

39. Takeover Plan

    By Andy the Actuary, August 14, 2009
    • 10 replies
    • 2k views
    • 
    • Mike Preston
    • May 4, 2010

40. Plan Implementation

    By Gary, December 1, 1998
    • 3 replies
    • 2k views
    • 
    • Lorraine Dorsa
    • December 2, 1998

41. Client is ready to sign a service agreement, drops bombshell

    By SteveH, April 26, 2006
    • 8 replies
    • 2k views
    • 
    • Locust
    • April 27, 2006

42. Timing of Contributions

    By emmetttrudy, September 29, 2009
    • 5 replies
    • 2k views
    • 
    • david rigby
    • September 30, 2009

43. Rev. Proc. 2000-40

    By Guest penman, March 30, 2005
    • 4 replies
    • 2k views
    • 
    • Guest
    • March 30, 2005

44. Lookback month definition

    By Guest LC Brosio, September 29, 1999
    • 1 reply
    • 2k views
    • 
    • david rigby
    • September 29, 1999

45. DB/DC combo deduction limit

    By pbarrett, March 31, 2003
    • 7 replies
    • 2k views
    • 
    • Blinky the 3-eyed Fish
    • April 1, 2003

46. Election Not to Participate in DB Plan

    By Guest Don N, September 20, 2000
    • 3 replies
    • 2k views
    • 
    • pjkoehler
    • September 20, 2000

47. 415 lump sum limit

    By Pension RC, January 15, 2013
    • 3 replies
    • 2k views
    • 
    • Calavera
    • January 18, 2013

48. discount rate and projected earnings assumption

    By RayJJohnsonJr, October 19, 2007
    • 4 replies
    • 2k views
    • 
    • AndyH
    • October 19, 2007

49. DB-DC TH min

    By Guest lerieleech, March 30, 2007
    • 11 replies
    • 2k views
    • 
    • Guest
    • April 11, 2007

50. Amendment After Year End

    By Dougsbpc, September 1, 2006
    • 5 replies
    • 2k views
    • 
    • Dougsbpc
    • September 6, 2006