Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Timing of Contributions

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

2. Benefit Restriction (Accelerated Payment) Notice

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

3. Is it possible to find Q&A sessions from previous ASPA conferences?

   By Guest smhjr, October 7, 2004
   • 8 replies
   • 2k views
   • 
   • Guest
   • October 11, 2004

4. Restricted HCE distributions-Any suggestions?

   By AndyH, March 20, 2001
   • 5 replies
   • 2k views
   • 
   • Guest
   • March 22, 2001

5. Required Minimum Distribution (RMD) - new plan

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

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

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

7. Lookback month definition

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

8. Benefit-Focused-Retirement Plans?

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

9. Takeover Plan

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

10. AFTAP reporting in year following change in val date

    By JBones, August 16, 2011
    • 5 replies
    • 2k views
    • 
    • Guest
    • August 17, 2011

11. Rev. Proc. 2000-40

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

12. AFTAP Certifications - non calendar year plans

    By ConnieStorer, June 1, 2023
    • 4 replies
    • 2k views
    • 
    • bito'money
    • June 2, 2023

13. Early Retirement Windows

    By Guest HarveyC, November 12, 2002
    • 2 replies
    • 2k views
    • 
    • mbozek
    • December 2, 2002

14. Voluntary Contributions

    By luissaha, December 4, 2015
    • 6 replies
    • 2k views
    • 
    • My 2 cents
    • December 8, 2015

15. Amendment After Year End

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

16. cash balance plan

    By Gary, June 23, 2011
    • 7 replies
    • 2k views
    • 
    • frizzyguy
    • June 28, 2011

17. Cash balance

    By QNPG, March 7, 2011
    • 7 replies
    • 2k views
    • 
    • SoCalActuary
    • March 9, 2011

18. DB/DC combo deduction limit

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

19. Election Not to Participate in DB Plan

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

20. FAS #87 & #132

    By flosfur, June 30, 2005
    • 4 replies
    • 2k views
    • 
    • Guest
    • July 6, 2005

21. discount rate and projected earnings assumption

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

22. No 1 year lookback period under 1.417(e) for determining GATT Interest

    By Guest nickf, April 17, 2000
    • 1 reply
    • 2k views
    • 
    • david rigby
    • April 18, 2000

23. 415 lump sum limit

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

24. Single member plan excludes employees in the controlled group

    By katieinny, September 19, 2011
    • 10 replies
    • 2k views
    • 
    • kerry
    • December 19, 2017

25. PBGC Premium Refunds

    By nancy, August 19, 2010
    • 6 replies
    • 2k views
    • 
    • nancy
    • September 1, 2010

26. Severance Benefit as Part of Early Retirement Window

    By Scott, August 22, 2000
    • 2 replies
    • 2k views
    • 
    • Guest
    • August 23, 2000

27. Mass Submitter, Volume Submitter, or Prototype Cash Balance Plan?

    By Guest TaxedToDeath, September 6, 2011
    • 2 replies
    • 2k views
    • 
    • Guest
    • September 6, 2011

28. 404(a)(7) - Q&A 9 - DB/DC Deduction Limits

    By carrots, April 27, 2009
    • 7 replies
    • 2k views
    • 
    • Guest
    • April 30, 2009

29. New Cash Balance Plan

    By Guest The Pension Kid, February 23, 2007
    • 6 replies
    • 2k views
    • 
    • Blinky the 3-eyed Fish
    • March 9, 2007

30. DB Plan 70 1/2 Distribution

    By David, November 29, 1999
    • 3 replies
    • 2k views
    • 
    • KJohnson
    • November 30, 1999

31. 401(a)(26)

    By nancy, January 26, 1999
    • 3 replies
    • 2k views
    • 
    • david rigby
    • February 5, 1999

32. DB-DC TH min

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

33. DB 415 Limit question

    By fiona1, June 9, 2005
    • 5 replies
    • 2k views
    • 
    • wmyer
    • June 10, 2005

34. 412(i) contributions

    By Guest Vinodh, May 17, 2011
    • 10 replies
    • 2k views
    • 
    • Guest
    • May 18, 2011

35. Self-employed, earned income, pension deductions

    By Gary, July 18, 2005
    • 3 replies
    • 2k views
    • 
    • mbozek
    • July 19, 2005

36. Vesting on Plan Termination - revisited

    By flosfur, October 29, 2005
    • 5 replies
    • 2k views
    • 
    • Kirk Maldonado
    • November 1, 2005

37. Permitted Disparity Calculation?

    By Guest newtobenefits, September 23, 2008
    • 1 reply
    • 2k views
    • 
    • SoCalActuary
    • September 23, 2008

38. Prohibited Transaction?

    By emmetttrudy, March 18, 2014
    • 15 replies
    • 2k views
    • 
    • jpod
    • March 24, 2014

39. Cash Balance interest crediting rate

    By Guest Jmar401k, December 5, 2014
    • 3 replies
    • 2k views
    • 
    • John Feldt ERPA CPC QPA
    • December 6, 2014

40. Separate Ben Structure

    By David, December 6, 2001
    • 11 replies
    • 2k views
    • 
    • Mike Preston
    • December 12, 2001

41. 2009 AFTAP and reducing balances to avoid restrictions

    By Guest TammyS, March 16, 2009
    • 12 replies
    • 2k views
    • 
    • Guest
    • March 19, 2009

42. Early Retirement Window & Non-Discrimination Testing

    By LIBOR, July 11, 2005
    • 1 reply
    • 2k views
    • 
    • Guest
    • July 12, 2005

43. Brain Cramp - AFTAP and Shortfall Amortization

    By mwyatt, February 4, 2009
    • 4 replies
    • 2k views
    • 
    • Andy the Actuary
    • February 5, 2009

44. Beneficiaries do not want death benefit

    By BombyxMori, August 22, 2019
    • 6 replies
    • 2k views
    • 
    • ESOPMomma
    • August 23, 2019

45. Alternative to Mike Preston's PPA Present Value Calculator Software

    By mwyatt, November 11, 2024
    • 5 replies
    • 2k views
    • 
    • thepensionmaven
    • April 26, 2025

46. excluding employees who opt for "no benefits"

    By Guest cbclark, August 15, 2011
    • 6 replies
    • 2k views
    • 
    • Guest
    • August 16, 2011

47. IRS Circular 230 Disclosure

    By Effen, October 5, 2005
    • 3 replies
    • 2k views
    • 
    • mbozek
    • October 5, 2005

48. Present value of 415 benefit

    By Guest HaroldA, April 6, 2005
    • 7 replies
    • 2k views
    • 
    • Blinky the 3-eyed Fish
    • April 8, 2005

49. Divorce Decrees and Pension Distributions

    By Molgilny89, November 6, 2024
    • 12 replies
    • 2k views
    • 
    • Gina Alsdorf
    • November 18, 2024

50. Alternate Payee

    By MermaidMama, October 20, 2020   

    • defined benefit plans
    • nonvested
    • (and 2 more)

      Tagged with:

      • defined benefit plans
      • nonvested
      • early retirement
      • distributions payable
    • 9 replies
    • 2k views
    • 
    • JM
    • November 19, 2020