Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Refusal to Cooperate with RMD

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

2. Correcting underpayments

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

3. Top Heavy

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

4. Reporting obligation on erroneous payment?

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

5. RMD from Segregated DB Assets

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

6. Combined Deduction Limit and Compensation Used

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

7. 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

8. Revised IRS Notice 2012-61

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

9. Sale of over funded plan

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

10. Frozen defined benefit plan and IRC Section 436

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

11. Happy Days Are Here Again

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

12. 415 Limit and Average Compensation

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

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

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

14. Contribution To Plan - Allowable Form?

    By emmetttrudy, September 7, 2012
    • 3 replies
    • 1k views
    • 
    • Andy the Actuary
    • September 7, 2012

15. Employee Transfer Within the Controlled Group

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

16. Brain Cramp - EOY Val and Sole Proprietor

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

17. No AFTAP Certification

    By Andy the Actuary, August 21, 2012
    • 2 replies
    • 2.3k views
    • 
    • Mike Preston
    • September 4, 2012

18. AFTAP Needed?

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

19. 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

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

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

21. 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

22. MAP21 and PBGC

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

23. MAP21 and PBGC 4010

    By Craig Jacobs, August 29, 2012
    • 0 replies
    • 1k views
    • 
    • Craig Jacobs
    • August 29, 2012

24. MAP 21 and Lump Sum Assumption

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

25. PBGC Beefs Up Security

    By Andy the Actuary, June 18, 2012
    • 11 replies
    • 1.9k views
    • 
    • Andy the Actuary
    • August 24, 2012

26. Required Quarterly Contributions

    By alexa, January 4, 2012
    • 6 replies
    • 4.5k views
    • 
    • tymesup
    • August 24, 2012

27. PBGC Lump Sum Interest Rates

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

28. DB/DC Combo TH Testing wih DB Plan Terminated

    By emmetttrudy, July 17, 2012
    • 8 replies
    • 3k views
    • 
    • emmetttrudy
    • August 22, 2012

29. Definition of Spouse & DOMA

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

30. MAP 21 Interest Rates

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

31. Adjusted Compensation for 1/2 SE tax

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

32. EGTRRA Restatement

    By retbenser, July 19, 2012
    • 4 replies
    • 1.4k views
    • 
    • frizzyguy
    • August 9, 2012

33. Code Section 436

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

34. Missing participants in a cash balance plan

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

35. PBGC Premium calculations for cash balance plans

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

36. 4062(e) Question

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

37. guild benefits

    By Gary, June 22, 2012
    • 6 replies
    • 1.8k views
    • 
    • Gary
    • August 2, 2012

38. MAP 21 Interest Rates

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

39. When is “sufficiency” contribution deductible for terminating DB plan?

    By Guest YATPA, February 7, 2008
    • 12 replies
    • 2.6k views
    • 
    • AndyH
    • August 2, 2012

40. new comp/cash balance excel spreadsheet

    By thepensionmaven, July 7, 2012
    • 4 replies
    • 2.7k views
    • 
    • Guest
    • August 1, 2012

41. Question 19b and 19c of Schedule SB

    By Dinosaur, July 18, 2012
    • 5 replies
    • 1.3k views
    • 
    • SoCalActuary
    • August 1, 2012

42. when does pbgc coverage end

    By SheilaD, July 10, 2012
    • 8 replies
    • 2.7k views
    • 
    • ScottR
    • July 31, 2012

43. simple ira plan and qual plan

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

44. Correcting overpayment made after participant's death

    By Guest embeem, July 31, 2012
    • 2 replies
    • 7.7k views
    • 
    • MoJo
    • July 31, 2012

45. Maximum Deductible CoOntribution

    By emmetttrudy, April 15, 2010
    • 5 replies
    • 1.4k views
    • 
    • tymesup
    • July 30, 2012

46. 415 and 100% of comp

    By RLR, July 25, 2012
    • 3 replies
    • 1k views
    • 
    • AndyH
    • July 25, 2012

47. Calculating final average earnings

    By Guest Jensen, November 22, 2006
    • 12 replies
    • 4.9k views
    • 
    • TPApril
    • July 25, 2012

48. PBGC Coverage Exemption for Substantial Owners

    By Lori Foresz, April 9, 2004
    • 8 replies
    • 7k views
    • 
    • jkdoll2
    • July 24, 2012

49. Carryover of non deductible after year of term

    By Guest Dumb & Dumber, July 22, 2012
    • 0 replies
    • 825 views
    • 
    • Guest
    • July 22, 2012

50. life insurance proceeds

    By Gary, July 18, 2012
    • 5 replies
    • 1.1k views
    • 
    • Gary
    • July 18, 2012