Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Maximum Deduction for Sole prop DB who also has a PSP

   By Pension RC, June 30, 2013
   • 1 reply
   • 1.1k views
   • 
   • ETA Consulting LLC
   • June 30, 2013

2. 415 lump sum question

   By Mister Met, June 29, 2013
   • 2 replies
   • 1.1k views
   • 
   • Calavera
   • July 1, 2013

3. Frozen Underfunded Plan

   By Dougsbpc, June 26, 2013
   • 0 replies
   • 1k views
   • 
   • Dougsbpc
   • June 26, 2013

4. simple 5330 question

   By Draper55, June 26, 2013   

   • applicable year
   • 0 replies
   • 925 views
   • 
   • Draper55
   • June 26, 2013

5. PBGC coverage required?

   By gregburst, June 25, 2013
   • 4 replies
   • 2.5k views
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   • tymesup
   • June 28, 2013

6. Plan Doc - early retirement

   By Mister Met, June 24, 2013
   • 3 replies
   • 911 views
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   • Mister Met
   • June 24, 2013

7. affiliated service group and 401(a)(26)

   By emmetttrudy, June 13, 2013
   • 1 reply
   • 942 views
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   • JAY21
   • June 25, 2013

8. Discrimination in year of termination?

   By Dougsbpc, June 12, 2013
   • 1 reply
   • 822 views
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   • Andy the Actuary
   • June 12, 2013

9. Shared Employees - Where are we these days on this ?

   By JAY21, June 12, 2013
   • 0 replies
   • 1.1k views
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   • JAY21
   • June 12, 2013

10. MEP Schedule SB for the plan

    By mattmc82, June 12, 2013
    • 2 replies
    • 1.6k views
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    • mattmc82
    • June 12, 2013

11. Definitely Determinable Benefit Requirement and Use of Surplus

    By Guest dolstein, June 12, 2013
    • 3 replies
    • 1.7k views
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    • Hojo
    • June 12, 2013

12. Pension Plan With a Fixed Term - Automatic Disqualification?

    By Guest dolstein, June 12, 2013
    • 4 replies
    • 986 views
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    • masteff
    • June 12, 2013

13. BOY val and freeze

    By ombskid, June 11, 2013
    • 4 replies
    • 2.8k views
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    • david rigby
    • June 11, 2013

14. Suspension notice failure

    By Guest Philip2, June 7, 2013
    • 6 replies
    • 5.2k views
    • 
    • Guest
    • June 12, 2013

15. Deduction Timing

    By CarolineK, June 6, 2013
    • 3 replies
    • 1.2k views
    • 
    • CarolineK
    • June 7, 2013

16. 2 Year PS Eligibility for DB/DC Combo

    By emmetttrudy, June 3, 2013
    • 3 replies
    • 1.5k views
    • 
    • emmetttrudy
    • June 13, 2013

17. 415(b) Limit Question

    By Lou S., May 30, 2013
    • 3 replies
    • 1.1k views
    • 
    • Calavera
    • June 3, 2013

18. Cash Balance Plan Design - 401h and Insurance

    By PensionPro, May 24, 2013
    • 5 replies
    • 3.7k views
    • 
    • shERPA
    • September 6, 2018

19. Limit Funding Target by 415 LS limit?

    By Guest raintrain19, May 23, 2013   

    • Funding Target
    • 415
    • 4 replies
    • 2.5k views
    • 
    • Calavera
    • June 3, 2013

20. PBGC Asserting Novel Claim Under ERISA Section 4068 and 31 U.S.C. Section 3713

    By WestCoast, May 23, 2013
    • 0 replies
    • 1.7k views
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    • WestCoast
    • May 23, 2013

21. Restructuring DB Plan with different salary definitions

    By LarryDavid, May 21, 2013
    • 0 replies
    • 1.1k views
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    • LarryDavid
    • May 21, 2013

22. Compensation Limit under 415

    By ac, May 15, 2013
    • 8 replies
    • 1.5k views
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    • JAY21
    • May 21, 2013

23. Valuing Previous Distributions

    By JBones, May 13, 2013
    • 1 reply
    • 1k views
    • 
    • Grendel77
    • May 14, 2013

24. Plan Amendment

    By Dougsbpc, May 10, 2013
    • 0 replies
    • 869 views
    • 
    • Dougsbpc
    • May 10, 2013

25. Waiver of Benefits

    By Madison71, May 8, 2013
    • 4 replies
    • 4.7k views
    • 
    • Doghouse
    • May 9, 2013

26. Can a Grandfathered Benefit Trump the QJSA Most-Valuable Rule?

    By Übernerd, May 7, 2013   

    • QJSA
    • Lump Sum
    • 0 replies
    • 1.8k views
    • 
    • Übernerd
    • May 7, 2013

27. Disclosure (benefit amounts/calculations) requirements

    By Belgarath, May 7, 2013
    • 6 replies
    • 2.2k views
    • 
    • Belgarath
    • May 7, 2013

28. Election to apply credit balance in excess of funding requirement

    By dmb, May 2, 2013
    • 2 replies
    • 1.2k views
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    • tymesup
    • May 3, 2013

29. Pension buyout lump-sum rolled over and under 59 1/2

    By Florida1, May 1, 2013
    • 4 replies
    • 1.5k views
    • 
    • masteff
    • May 9, 2013

30. Cash Blance & First Year Deduction Limit

    By §#$%!, April 30, 2013
    • 2 replies
    • 1.2k views
    • 
    • FAPInJax
    • May 1, 2013

31. Otherwise Excludable Employees and 401(a)(26)

    By stbennet, April 30, 2013
    • 1 reply
    • 2.3k views
    • 
    • Bri
    • August 23, 2023

32. Ratio Percentage Test - Multiemployer Plan

    By luissaha, April 26, 2013
    • 0 replies
    • 1.1k views
    • 
    • luissaha
    • April 26, 2013

33. Small Pension Plan Audit Waiver Exemption Blown - what happens?

    By Benefits to all, April 26, 2013
    • 0 replies
    • 1.2k views
    • 
    • Benefits to all
    • April 26, 2013

34. Participation

    By ombskid, April 25, 2013
    • 4 replies
    • 1k views
    • 
    • ombskid
    • April 25, 2013

35. Estate Payment Potential Issue

    By Guest mmaggs, April 24, 2013
    • 3 replies
    • 1k views
    • 
    • david rigby
    • April 26, 2013

36. Annual Funding Notice Supplement - In Living Color

    By Andy the Actuary, April 24, 2013
    • 6 replies
    • 1.2k views
    • 
    • Guest
    • June 3, 2013

37. Frozen Cash Balance Plan

    By cohendrake, April 23, 2013   

    • church
    • 11 replies
    • 2.9k views
    • 
    • Grendel77
    • April 26, 2013

38. Gateway Question for Floor Offset

    By AndyH, April 23, 2013
    • 2 replies
    • 1.5k views
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    • DMcGovern
    • May 20, 2013

39. Here's My Story -- It's Sad But True

    By Andy the Actuary, April 21, 2013
    • 4 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • April 22, 2013

40. LLC Taxed as a Partnership, Owner gets a K-1

    By emmetttrudy, April 16, 2013
    • 5 replies
    • 1.2k views
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    • rcline46
    • April 16, 2013

41. Affiliated Service Group

    By Guest stanlipton, April 12, 2013
    • 0 replies
    • 868 views
    • 
    • Guest
    • April 12, 2013

42. Terminated Participant beyond Normal Retirement Age

    By YankeeFan, April 11, 2013
    • 2 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • April 11, 2013

43. Annual Funding Notice $50 Million or Not?

    By Just Me, April 9, 2013
    • 2 replies
    • 1k views
    • 
    • Just Me
    • April 10, 2013

44. ERISA 204(h) notice

    By k man, April 4, 2013
    • 1 reply
    • 1.9k views
    • 
    • John Feldt ERPA CPC QPA
    • April 4, 2013

45. In-kind Contribution

    By emmetttrudy, April 3, 2013
    • 2 replies
    • 1.4k views
    • 
    • emmetttrudy
    • April 16, 2013

46. Cash Balance and Forfeiture

    By retbenser, March 28, 2013
    • 4 replies
    • 2.2k views
    • 
    • FAPInJax
    • April 1, 2013

47. 2010 relief and MAP-21: MRC is larger than shortfall !?

    By Grendel77, March 28, 2013
    • 3 replies
    • 1.2k views
    • 
    • Grendel77
    • April 16, 2013

48. Annual Funding Notice Supplement

    By dmb, March 27, 2013
    • 1 reply
    • 1.3k views
    • 
    • Andy the Actuary
    • March 28, 2013

49. MAP - 21 Rates for Restricted HCE Distribution

    By JAY21, March 26, 2013   

    • Latest Thinking on this issue
    • 2 replies
    • 1.7k views
    • 
    • Andy the Actuary
    • March 26, 2013

50. MAP-21 Election

    By Dougsbpc, March 24, 2013
    • 0 replies
    • 1.2k views
    • 
    • Dougsbpc
    • March 24, 2013