Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. New Plan with initial short year and PPA

   By mwyatt, October 4, 2012
   • 3 replies
   • 1.7k views
   • 
   • david rigby
   • October 4, 2012

2. combo plan nondiscrimination

   By Draper55, October 3, 2012
   • 2 replies
   • 776 views
   • 
   • AndyH
   • October 3, 2012

3. Attained age permitted for Sec. 415 limited lump sum?

   By Guest Dave Peckham, October 3, 2012
   • 6 replies
   • 1.9k views
   • 
   • Guest
   • October 4, 2012

4. 417(e) Rates

   By JAY21, October 2, 2012
   • 2 replies
   • 1.5k views
   • 
   • masteff
   • October 2, 2012

5. AFTAP for 12/31 Plan Year

   By nancy, October 1, 2012
   • 1 reply
   • 1k views
   • 
   • Andy the Actuary
   • October 1, 2012

6. Schedule SB Certification/Maximum Deduction

   By Doghouse, September 28, 2012
   • 5 replies
   • 2k views
   • 
   • Guest
   • October 11, 2012

7. sept 17 deposit

   By Gary, September 28, 2012
   • 2 replies
   • 981 views
   • 
   • Gary
   • September 28, 2012

8. late retirement

   By Gary, September 28, 2012
   • 9 replies
   • 2.2k views
   • 
   • david rigby
   • September 28, 2012

9. Value of Insurance Contracts

   By AndyH, September 28, 2012
   • 4 replies
   • 1.4k views
   • 
   • Bird
   • October 1, 2012

10. Restrictions on Lump Sum Distributions to HCEs

    By Andy the Actuary, September 27, 2012
    • 4 replies
    • 2.6k views
    • 
    • SoCalActuary
    • January 10, 2013

11. excluding nhce

    By Draper55, September 27, 2012
    • 2 replies
    • 934 views
    • 
    • Mike Preston
    • September 28, 2012

12. MAP-21 and AFTAP

    By nancy, September 26, 2012
    • 2 replies
    • 1.2k views
    • 
    • Mike Preston
    • September 26, 2012

13. Refusal to Cooperate with RMD

    By mal, September 25, 2012
    • 4 replies
    • 1.6k views
    • 
    • SoCalActuary
    • September 26, 2012

14. Is this Safe Harbor compliant?

    By Guest DBStudentAct, September 21, 2012
    • 8 replies
    • 1.2k views
    • 
    • AndyH
    • October 3, 2012

15. Correcting underpayments

    By TPApril, September 19, 2012
    • 3 replies
    • 2.3k views
    • 
    • SoCalActuary
    • September 20, 2012

16. Top Heavy

    By Guest Phineas, September 18, 2012
    • 4 replies
    • 1.1k views
    • 
    • BG5150
    • September 18, 2012

17. Reporting obligation on erroneous payment?

    By Guest PMPN, September 18, 2012
    • 0 replies
    • 738 views
    • 
    • Guest
    • September 18, 2012

18. Combined Deduction Limit and Compensation Used

    By emmetttrudy, September 17, 2012
    • 1 reply
    • 879 views
    • 
    • SoCalActuary
    • September 17, 2012

19. IRS Notice 2012-61 Table of Contents

    By Andy the Actuary, September 15, 2012
    • 0 replies
    • 1.4k views
    • 
    • Andy the Actuary
    • September 15, 2012

20. RMD from Segregated DB Assets

    By carrots, September 14, 2012
    • 6 replies
    • 1.5k views
    • 
    • carrots
    • September 17, 2012

21. Revised IRS Notice 2012-61

    By Andy the Actuary, September 12, 2012
    • 0 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • September 12, 2012

22. 2011 Contribution Deadline - 9/15/12 or 9/17/12

    By carrots, September 12, 2012
    • 19 replies
    • 6k views
    • 
    • frizzyguy
    • September 27, 2012

23. Sale of over funded plan

    By rcline46, September 12, 2012
    • 2 replies
    • 1.5k views
    • 
    • SoCalActuary
    • September 12, 2012

24. Frozen defined benefit plan and IRC Section 436

    By holdco, September 11, 2012
    • 0 replies
    • 1.5k views
    • 
    • holdco
    • September 11, 2012

25. Happy Days Are Here Again

    By Andy the Actuary, September 11, 2012
    • 4 replies
    • 1.3k views
    • 
    • david rigby
    • September 11, 2012

26. 415 Limit and Average Compensation

    By emmetttrudy, September 10, 2012
    • 5 replies
    • 2.1k views
    • 
    • emmetttrudy
    • September 11, 2012

27. Missed Quarterly Contribution Cure

    By Andy the Actuary, September 9, 2012
    • 8 replies
    • 2.8k views
    • 
    • Andy the Actuary
    • April 21, 2014

28. Lost Participant/Terming DB Plan-moving $$ to PBGC

    By Tinman, September 7, 2012
    • 6 replies
    • 1.1k views
    • 
    • mbozek
    • September 8, 2012

29. Contribution To Plan - Allowable Form?

    By emmetttrudy, September 7, 2012
    • 3 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • September 7, 2012

30. Employee Transfer Within the Controlled Group

    By Guest TuckerB, September 7, 2012
    • 1 reply
    • 1.4k views
    • 
    • Andy the Actuary
    • September 7, 2012

31. Brain Cramp - EOY Val and Sole Proprietor

    By mwyatt, September 6, 2012
    • 4 replies
    • 1.2k views
    • 
    • Calavera
    • September 7, 2012

32. AFTAP Needed?

    By Andy the Actuary, September 2, 2012
    • 1 reply
    • 1.2k views
    • 
    • Mike Preston
    • September 3, 2012

33. Transfer of Plan Sponsor Prior to Stock Sale of Current Sponsor

    By WestCoast, August 30, 2012
    • 0 replies
    • 981 views
    • 
    • WestCoast
    • August 30, 2012

34. Funding Relief Election under PRA 2010 - Tardy Election, Is It Possible?

    By WestCoast, August 30, 2012
    • 1 reply
    • 1.1k views
    • 
    • tymesup
    • August 31, 2012

35. 415 limit - Cash Balance

    By Mister Met, August 29, 2012
    • 6 replies
    • 5.9k views
    • 
    • AndyH
    • November 1, 2012

36. Cash Balance crediting rate and MAP 21

    By John Feldt ERPA CPC QPA, August 29, 2012
    • 1 reply
    • 1.1k views
    • 
    • SoCalActuary
    • August 30, 2012

37. MAP21 and PBGC 4010

    By Craig Jacobs, August 29, 2012
    • 0 replies
    • 1.1k views
    • 
    • Craig Jacobs
    • August 29, 2012

38. No AFTAP Certification

    By Andy the Actuary, August 21, 2012
    • 2 replies
    • 2.4k views
    • 
    • Mike Preston
    • September 4, 2012

39. Definition of Spouse & DOMA

    By Guest jac, August 21, 2012
    • 3 replies
    • 1.5k views
    • 
    • Peter Gulia
    • August 22, 2012

40. MAP 21 and Lump Sum Assumption

    By Craig Jacobs, August 21, 2012
    • 6 replies
    • 2.8k views
    • 
    • Andy the Actuary
    • August 29, 2012

41. MAP21 and PBGC

    By Calavera, August 20, 2012
    • 8 replies
    • 2k views
    • 
    • Calavera
    • August 30, 2012

42. MAP 21 Interest Rates

    By Dougsbpc, August 15, 2012
    • 2 replies
    • 1.9k views
    • 
    • david rigby
    • August 16, 2012

43. PBGC Lump Sum Interest Rates

    By Andy the Actuary, August 9, 2012
    • 2 replies
    • 2.3k views
    • 
    • Mike Preston
    • August 23, 2012

44. Adjusted Compensation for 1/2 SE tax

    By emmetttrudy, August 9, 2012
    • 8 replies
    • 1.7k views
    • 
    • mwyatt
    • August 10, 2012

45. PBGC Premium calculations for cash balance plans

    By AndyH, August 7, 2012
    • 2 replies
    • 881 views
    • 
    • AndyH
    • August 8, 2012

46. Code Section 436

    By ScottR, August 7, 2012
    • 5 replies
    • 2.5k views
    • 
    • Effen
    • August 9, 2012

47. Missing participants in a cash balance plan

    By Guest bucs, August 7, 2012
    • 1 reply
    • 1.2k views
    • 
    • mbozek
    • August 9, 2012

48. 4062(e) Question

    By ERISA25, August 7, 2012
    • 0 replies
    • 848 views
    • 
    • ERISA25
    • August 7, 2012

49. MAP 21 Interest Rates

    By mwyatt, August 2, 2012
    • 4 replies
    • 1.5k views
    • 
    • Effen
    • August 2, 2012

50. simple ira plan and qual plan

    By Gary, July 31, 2012
    • 1 reply
    • 974 views
    • 
    • SoCalActuary
    • July 31, 2012