Defined Benefit Plans, Including Cash Balance

7,193 topics in this forum

1. Cash Balance Conversion/Document Restatement

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

2. Prior DB plan effect on 415 limits

   By Belgarath, January 10, 2014   

   • how does it actually work
   • 10 replies
   • 2.3k views
   • 
   • Cloudy
   • January 18, 2014

3. Quarterly contributions in year of plan termination

   By AndyH, January 15, 2014
   • 4 replies
   • 2.1k views
   • 
   • AndyH
   • January 16, 2014

4. Accrued Benefit comparisons

   By Guest CuriousEmployee, January 11, 2014
   • 13 replies
   • 5.6k views
   • 
   • Guest
   • January 15, 2014

5. 2013 Earned Income Calcs

   By stbennet, January 15, 2014
   • 4 replies
   • 1.1k views
   • 
   • Belgarath
   • January 15, 2014

6. Is term insurance premiums considered plan expenses

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

7. DB Plan Term, IRA RMD Question

   By Rball4, January 14, 2014
   • 5 replies
   • 1k views
   • 
   • BG5150
   • January 14, 2014

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

   By Guest CuriousEmployee, January 13, 2014
   • 7 replies
   • 2.5k views
   • 
   • Guest
   • January 14, 2014

9. Disqualified Entity

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

10. Naming Names

    By Cloudy, January 7, 2014
    • 13 replies
    • 2.3k views
    • 
    • John Feldt ERPA CPC QPA
    • January 9, 2014

11. Which Form 5300 Do I Use?

    By Lame Duck, January 8, 2014
    • 1 reply
    • 1.8k views
    • 
    • Everett Moreland
    • January 9, 2014

12. 1099 question

    By Pension RC, January 8, 2014
    • 6 replies
    • 2k views
    • 
    • masteff
    • January 8, 2014

13. 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

14. 401(a)(4) Question

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

15. DB/DC Question

    By MarZDoates, January 7, 2014
    • 7 replies
    • 1.1k views
    • 
    • AndyH
    • January 8, 2014

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

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

17. Internal Plan Rollovers

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

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

    By CharlesLeggette, December 30, 2013   

    • Termination;PBGC
    • 5 replies
    • 1.8k views
    • 
    • My 2 cents
    • December 31, 2013

19. Lump Sum Distribution and IRS-Prescribed Assumptions

    By Pension RC, December 24, 2013
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • December 31, 2013

20. Separate 415 Limits?

    By Cloudy, December 19, 2013
    • 2 replies
    • 1.4k views
    • 
    • John Feldt ERPA CPC QPA
    • December 19, 2013

21. 408b2 - mutual fund investments in DB, CB plans

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

22. 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
    • 1.8k views
    • 
    • justanotheradmin
    • December 9, 2013

23. Non-discrimination Participation Test

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

24. Retroactive Annuity Starting Date Interest

    By Mister Met, December 4, 2013
    • 4 replies
    • 5.1k views
    • 
    • Calavera
    • December 5, 2013

25. Top Heavy Benefit after Freeze

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

26. 2 sole props are a common control group - deductions?

    By Belgarath, November 27, 2013
    • 0 replies
    • 1.6k views
    • 
    • Belgarath
    • November 27, 2013

27. 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

28. Cash Balance Plan - BOY valuation normal cost

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

29. Cash-Balance Plans

    By JAY21, November 22, 2013   

    • Interest = Actual Return
    • 1 reply
    • 1.2k views
    • 
    • Grendel77
    • November 23, 2013

30. 415 and Multiple Annuity Starting Dates

    By AndyH, November 21, 2013
    • 8 replies
    • 3.7k views
    • 
    • AndyH
    • November 22, 2013

31. When to increase monthly benefit?

    By shERPA, November 21, 2013   

    • In pay status still accruing
    • 7 replies
    • 1.4k views
    • 
    • tymesup
    • November 21, 2013

32. Terminated DB plan - effect on 415

    By Belgarath, November 21, 2013
    • 5 replies
    • 1.2k views
    • 
    • My 2 cents
    • November 21, 2013

33. 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
    • 1.8k views
    • 
    • justanotheradmin
    • November 19, 2013

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

    By scarabrad, November 16, 2013
    • 14 replies
    • 2.5k views
    • 
    • My 2 cents
    • November 18, 2013

35. MAP-21 Stabilization Interest Rates

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

36. 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

37. Estimating individual annual cost in pension plan

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

38. Actuarial Assumptions and Post-Retirement Age Increases

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

39. 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
    • 1.5k views
    • 
    • Guest
    • November 11, 2013

40. Spouse Waiver - Spouse out of Country

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

41. 415 Lump Sum Basic

    By retbenser, November 8, 2013
    • 6 replies
    • 1.9k views
    • 
    • ubermax
    • November 8, 2013

42. MRD from defined benefit plan

    By Pension RC, November 7, 2013
    • 4 replies
    • 2.4k views
    • 
    • Calavera
    • November 8, 2013

43. Cash Balance Safe Harbor Interest Rates

    By Guest D.W., November 1, 2013
    • 4 replies
    • 2.5k views
    • 
    • My 2 cents
    • November 7, 2013

44. pbgc substantial owner question

    By k man, November 4, 2013
    • 7 replies
    • 2.8k views
    • 
    • Rball4
    • November 5, 2013

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

    By Belgarath, November 4, 2013
    • 4 replies
    • 1.4k views
    • 
    • Calavera
    • November 4, 2013

46. 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
    • 1.5k views
    • 
    • Übernerd
    • November 4, 2013

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

    By Pension RC, October 27, 2013   

    • 415 Lump Sum Limit
    • 5 replies
    • 1.5k views
    • 
    • Calavera
    • October 29, 2013

48. Disqualified Plan, Not-For-Profit

    By Rball4, October 23, 2013
    • 3 replies
    • 1.9k views
    • 
    • mbozek
    • October 25, 2013

49. 415 lump sum and colas on comp limit

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

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

    By JAY21, October 21, 2013
    • 2 replies
    • 1.2k views
    • 
    • chc93
    • October 22, 2013