Defined Benefit Plans, Including Cash Balance

7,171 topics in this forum

1. PPA maximum deduction

   By drakecohen, January 10, 2009
   • 14 replies
   • 2.1k views
   • 
   • Mike Preston
   • January 12, 2009

2. Restricted HCE distributions-Any suggestions?

   By AndyH, March 20, 2001
   • 5 replies
   • 2.1k views
   • 
   • Guest
   • March 22, 2001

3. Required Minimum Distribution (RMD) - new plan

   By Dinosaur, November 4, 2015
   • 11 replies
   • 2.1k views
   • 
   • AndyH
   • December 10, 2015

4. Trustee denying a claim

   By Guest jfreeborn, February 1, 2010
   • 9 replies
   • 2.1k views
   • 
   • RCK
   • March 9, 2010

5. 412(i) Magic Language

   By Randy Watson, March 15, 2005
   • 12 replies
   • 2.1k views
   • 
   • GBurns
   • March 16, 2005

6. Options for funds transferred to a QRP following overfunded DB plan termination?

   By kmhaab, February 14, 2024
   • 3 replies
   • 2.1k views
   • 
   • Effen
   • February 15, 2024

7. Pension for sole proprietor

   By Gary, December 19, 2008
   • 7 replies
   • 2.1k views
   • 
   • Andy the Actuary
   • February 5, 2009

8. Voluntary Contributions

   By luissaha, December 4, 2015
   • 6 replies
   • 2.1k views
   • 
   • My 2 cents
   • December 8, 2015

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

   By Guest Roman, March 4, 2004
   • 5 replies
   • 2.1k views
   • 
   • Guest
   • March 5, 2004

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

    By Guest smhjr, October 7, 2004
    • 8 replies
    • 2.1k views
    • 
    • Guest
    • October 11, 2004

11. Lookback month definition

    By Guest LC Brosio, September 29, 1999
    • 1 reply
    • 2.1k views
    • 
    • david rigby
    • September 29, 1999

12. Benefit Restriction (Accelerated Payment) Notice

    By AndyH, March 25, 2008
    • 7 replies
    • 2.1k views
    • 
    • flosfur
    • April 1, 2008

13. AFTAP reporting in year following change in val date

    By JBones, August 16, 2011
    • 5 replies
    • 2.1k views
    • 
    • Guest
    • August 17, 2011

14. 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
    • 2.1k views
    • 
    • JM
    • November 19, 2020

15. 401(a)(26) and Prior Benefit Structure

    By Lori Foresz, August 4, 2004
    • 1 reply
    • 2.1k views
    • 
    • Blinky the 3-eyed Fish
    • August 4, 2004

16. Benefit-Focused-Retirement Plans?

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

17. Single member plan excludes employees in the controlled group

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

18. Takeover Plan

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

19. Election Not to Participate in DB Plan

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

20. Rev. Proc. 2000-40

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

21. DB Plan 70 1/2 Distribution

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

22. Beneficiaries do not want death benefit

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

23. Amendment After Year End

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

24. cash balance plan

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

25. 412(i) contributions

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

26. Early Retirement Windows

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

27. Vesting on Plan Termination - revisited

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

28. 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

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

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

30. Cash balance

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

31. Self-employed, earned income, pension deductions

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

32. PBGC Premium Refunds

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

33. 404(a)(7) - Q&A 9 - DB/DC Deduction Limits

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

34. FAS #87 & #132

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

35. discount rate and projected earnings assumption

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

36. DB/DC combo deduction limit

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

37. 415 lump sum limit

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

38. Severance Benefit as Part of Early Retirement Window

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

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. COL percentage history for 415 dollar limit.

    By Guest WareJK, January 24, 1999
    • 2 replies
    • 2k views
    • 
    • david rigby
    • January 30, 1999

41. excluding employees who opt for "no benefits"

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

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

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

43. DB-DC TH min

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

44. 401(a)(26)

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

45. DB 415 Limit question

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

46. FASB-What triggers this to be required?

    By Guest erepper, March 11, 2005
    • 4 replies
    • 2k views
    • 
    • AndyH
    • March 11, 2005

47. New Cash Balance Plan

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

48. How can we find missing beneficiaries (life insurance and defined bene

    By Guest B Husani, November 30, 1999
    • 3 replies
    • 2k views
    • 
    • david rigby
    • December 2, 1999

49. Early Retirement Window & Non-Discrimination Testing

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

50. IRS Circular 230 Disclosure

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