Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. 430 Minimum Contribution w-Prefunded Balance

   By Rob P, May 1, 2009
   • 4 replies
   • 2k views
   • 
   • Mike Preston
   • May 1, 2009

2. DB Plan and SEP

   By emmetttrudy, January 27, 2010
   • 11 replies
   • 2k views
   • 
   • Andy the Actuary
   • January 27, 2010

3. Participant won't cash pension checks - Representative Payee?

   By Effen, June 22, 2004
   • 2 replies
   • 2k views
   • 
   • Guest
   • June 22, 2004

4. Revised IRS model 402(f) special tax distribution notice?

   By Guest brsears, April 12, 2005
   • 0 replies
   • 2k views
   • 
   • Guest
   • April 12, 2005

5. Pensioner rights to plan documents

   By Gary, December 17, 1998
   • 1 reply
   • 2k views
   • 
   • david rigby
   • December 18, 1998

6. 436 Restrictions for a frozen plan

   By mwyatt, July 24, 2008
   • 1 reply
   • 2k views
   • 
   • Andy the Actuary
   • July 24, 2008

7. AFTAP Certification

   By JAY21, October 29, 2007
   • 3 replies
   • 2k views
   • 
   • FAPInJax
   • October 31, 2007

8. 415 Present Value Calculation

   By Guest Marino13, December 5, 2001
   • 5 replies
   • 2k views
   • 
   • david rigby
   • December 5, 2001

9. 417(e), 415, 430

   By Effen, March 31, 2010
   • 5 replies
   • 2k views
   • 
   • Andy the Actuary
   • March 31, 2010

10. 415 Compensation Limit for participant with less than 10 years of service

    By ac, October 20, 2004
    • 3 replies
    • 2k views
    • 
    • Guest
    • October 21, 2004

11. 415 Year of Participation

    By Guest Scott McHenry, May 19, 2003
    • 5 replies
    • 2k views
    • 
    • Guest
    • May 20, 2003

12. One life db takeover with no AFTAPs

    By Jakyasar, November 19, 2021
    • 12 replies
    • 2k views
    • 
    • Jakyasar
    • November 22, 2021

13. plan terminated in 1978 - annuity contract issues dividend - who gets

    By JanetM, December 19, 2002
    • 12 replies
    • 2k views
    • 
    • mbozek
    • December 20, 2002

14. New EA #'s required 4/1/99 - has anyone received their # yet?

    By Lorraine Dorsa, March 31, 1999
    • 9 replies
    • 2k views
    • 
    • Guest
    • April 13, 1999

15. Excluding NHCE from a DB Plan

    By emmetttrudy, November 27, 2012
    • 11 replies
    • 2k views
    • 
    • SoCalActuary
    • November 29, 2012

16. RMD for Annuity + Partial Lump Sum

    By Übernerd, August 7, 2015   

    • RMD
    • lump sum
    • (and 1 more)

      Tagged with:

      • RMD
      • lump sum
      • annuity
    • 2 replies
    • 2k views
    • 
    • Übernerd
    • August 10, 2015

17. Deduction Limit under 404(a)(7) & Possible exemption from excise tax

    By Dennis Povloski, February 3, 2006
    • 2 replies
    • 2k views
    • 
    • Guest
    • February 9, 2006

18. Life Insurance BRF Issue

    By mwyatt, March 2, 2006
    • 5 replies
    • 2k views
    • 
    • AndyH
    • March 3, 2006

19. Pension Equity Plan: Distributions

    By Guest wwest, September 15, 1999
    • 8 replies
    • 2k views
    • 
    • david rigby
    • September 24, 1999

20. Changes to Life Insurance policies

    By flosfur, August 16, 2005
    • 17 replies
    • 2k views
    • 
    • AndyH
    • August 19, 2005

21. Excluding Employees Who Express Desire Not to Particiate

    By Guest sammy, November 22, 2000
    • 3 replies
    • 2k views
    • 
    • Guest
    • November 27, 2000

22. Termination Approval

    By Guest jimmybeau, May 29, 2008
    • 11 replies
    • 2k views
    • 
    • Blinky the 3-eyed Fish
    • May 29, 2008

23. IRC 417 Interest Rate

    By mwyatt, February 19, 2003
    • 4 replies
    • 2k views
    • 
    • mwyatt
    • February 21, 2003

24. DB/DC Combo 404(a)(7) limits and non-Roth after-tax contributions

    By Guest hk73, June 26, 2014
    • 4 replies
    • 2k views
    • 
    • Guest
    • June 26, 2014

25. Actuarial Increase after Plan Termination

    By Guest DBStudentAct, November 11, 2010
    • 3 replies
    • 2k views
    • 
    • SoCalActuary
    • November 12, 2010

26. 415 limits precision

    By FAPInJax, November 12, 2003
    • 13 replies
    • 2k views
    • 
    • Mike Preston
    • November 13, 2003

27. Top Heavy Minimum after being excluded?

    By John Feldt ERPA CPC QPA, February 15, 2006
    • 3 replies
    • 2k views
    • 
    • FAPInJax
    • February 20, 2006

28. Multiple Annuity Starting Date for 415

    By ac, June 14, 2006
    • 5 replies
    • 2k views
    • 
    • Blinky the 3-eyed Fish
    • June 15, 2006

29. 404(a)(7)

    By Guest erepper, October 22, 2007
    • 3 replies
    • 2k views
    • 
    • John Feldt ERPA CPC QPA
    • October 23, 2007

30. MASD and 100% of Comp Limit

    By RLR, March 12, 2020
    • 8 replies
    • 2k views
    • 
    • cathyw
    • September 12, 2022

31. AFTAP Loophole?

    By Guest GMP, March 25, 2008
    • 3 replies
    • 2k views
    • 
    • Guest
    • March 25, 2008

32. K-1 Income/Guaranteed Payments

    By JAY21, September 9, 2014   

    • Payments reduced by Contrib ?
    • 1 reply
    • 2k views
    • 
    • Bird
    • September 9, 2014

33. FAS 158 - Assets exceeding PBO

    By AndyH, May 24, 2007
    • 4 replies
    • 2k views
    • 
    • AndyH
    • June 8, 2007

34. If an individual has a defined benefit plan and the minimum funding re

    By Guest mbb, February 12, 2003
    • 12 replies
    • 2k views
    • 
    • AndyH
    • March 24, 2003

35. Cash Balance Plans

    By Gary, May 7, 2008
    • 4 replies
    • 2k views
    • 
    • Mike Preston
    • May 9, 2008

36. Is a retroactive annuity payment a protected benefit?

    By Guest ethompson, May 20, 2004
    • 4 replies
    • 2k views
    • 
    • Guest
    • October 16, 2007

37. Cash Balance question for Richard

    By Gary, June 16, 1999
    • 1 reply
    • 2k views
    • 
    • richard
    • June 21, 1999

38. Testing Age

    By figure 8, September 7, 2017
    • 7 replies
    • 2k views
    • 
    • figure 8
    • September 8, 2017

39. Refuse RMD - Now What

    By BenefitsRUs21, April 4, 2019
    • 12 replies
    • 2k views
    • 
    • Mike Preston
    • April 6, 2019

40. Early Retirement

    By Alonzo, January 5, 1999
    • 2 replies
    • 2k views
    • 
    • david rigby
    • January 6, 1999

41. timing of remitance of manditory participant contributions

    By Guest JGriner, September 5, 2006
    • 11 replies
    • 2k views
    • 
    • Guest
    • September 6, 2006

42. death benefit

    By Gary, December 6, 2011
    • 8 replies
    • 2k views
    • 
    • Gary
    • December 7, 2011

43. Change of Funding Method - Year of Takeover and Thereafter

    By Guest merlin, June 17, 2004
    • 3 replies
    • 2k views
    • 
    • Blinky the 3-eyed Fish
    • June 18, 2004

44. Suppose the IRS decides to use the SOA mortality tables

    By My 2 cents, January 22, 2015   

    • Funding and lump sums
    • 4 replies
    • 2k views
    • 
    • Effen
    • January 23, 2015

45. Average Benefit Percentage Test Involving a Frozen DB Plan

    By LIBOR, August 2, 2004
    • 4 replies
    • 2k views
    • 
    • LIBOR
    • August 3, 2004

46. 410(b) / 401(a)(4) question

    By Effen, August 31, 2017
    • 8 replies
    • 2k views
    • 
    • Effen
    • August 31, 2017

47. DB/MP Deduction Limit

    By Guest rkaplan, August 31, 1999
    • 6 replies
    • 2k views
    • 
    • Guest
    • September 29, 1999

48. PEP Lump Sum Question

    By Guest LarryD, May 22, 2008
    • 8 replies
    • 2k views
    • 
    • Mike Preston
    • May 23, 2008

49. 204(h) Notice mailing date ?

    By Guest hyper, October 26, 2005
    • 3 replies
    • 2k views
    • 
    • Guest
    • October 27, 2005

50. Majority Owner - DB Plan Term

    By AdKu, June 22, 2016   

    • Majority Owner
    • Adult Children
    • (and 1 more)

      Tagged with:

      • Majority Owner
      • Adult Children
      • DB Plan Term
    • 5 replies
    • 2k views
    • 
    • Griswold
    • June 23, 2016