Defined Benefit Plans, Including Cash Balance

7,202 topics in this forum

1. Revised IRS Notice 2012-61

   By Andy the Actuary, September 12, 2012
   • 0 replies
   • 1.6k views
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   • Andy the Actuary
   • September 12, 2012

2. Sale of over funded plan

   By rcline46, September 12, 2012
   • 2 replies
   • 1.6k views
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   • SoCalActuary
   • September 12, 2012

3. Frozen defined benefit plan and IRC Section 436

   By holdco, September 11, 2012
   • 0 replies
   • 1.6k views
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   • holdco
   • September 11, 2012

4. Happy Days Are Here Again

   By Andy the Actuary, September 11, 2012
   • 4 replies
   • 1.4k views
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   • david rigby
   • September 11, 2012

5. 415 Limit and Average Compensation

   By emmetttrudy, September 10, 2012
   • 5 replies
   • 2.2k views
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   • emmetttrudy
   • September 11, 2012

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

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

7. Contribution To Plan - Allowable Form?

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

8. Employee Transfer Within the Controlled Group

   By Guest TuckerB, September 7, 2012
   • 1 reply
   • 1.5k views
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   • Andy the Actuary
   • September 7, 2012

9. Brain Cramp - EOY Val and Sole Proprietor

   By mwyatt, September 6, 2012
   • 4 replies
   • 1.3k views
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   • Calavera
   • September 7, 2012

10. No AFTAP Certification

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

11. AFTAP Needed?

    By Andy the Actuary, September 2, 2012
    • 1 reply
    • 1.3k views
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    • Mike Preston
    • September 3, 2012

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

    By WestCoast, August 30, 2012
    • 1 reply
    • 1.2k views
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    • tymesup
    • August 31, 2012

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

    By WestCoast, August 30, 2012
    • 0 replies
    • 1k views
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    • WestCoast
    • August 30, 2012

14. Cash Balance crediting rate and MAP 21

    By John Feldt ERPA CPC QPA, August 29, 2012
    • 1 reply
    • 1.2k views
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    • SoCalActuary
    • August 30, 2012

15. MAP21 and PBGC

    By Calavera, August 20, 2012
    • 8 replies
    • 2.1k views
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    • Calavera
    • August 30, 2012

16. MAP21 and PBGC 4010

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

17. MAP 21 and Lump Sum Assumption

    By Craig Jacobs, August 21, 2012
    • 6 replies
    • 3k views
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    • Andy the Actuary
    • August 29, 2012

18. PBGC Beefs Up Security

    By Andy the Actuary, June 18, 2012
    • 11 replies
    • 2.1k views
    • 
    • Andy the Actuary
    • August 24, 2012

19. Required Quarterly Contributions

    By alexa, January 4, 2012
    • 6 replies
    • 4.8k views
    • 
    • tymesup
    • August 24, 2012

20. PBGC Lump Sum Interest Rates

    By Andy the Actuary, August 9, 2012
    • 2 replies
    • 2.4k views
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    • Mike Preston
    • August 23, 2012

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

    By emmetttrudy, July 17, 2012
    • 8 replies
    • 3.2k views
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    • emmetttrudy
    • August 22, 2012

22. Definition of Spouse & DOMA

    By Guest jac, August 21, 2012
    • 3 replies
    • 1.7k views
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    • Peter Gulia
    • August 22, 2012

23. MAP 21 Interest Rates

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

24. Adjusted Compensation for 1/2 SE tax

    By emmetttrudy, August 9, 2012
    • 8 replies
    • 1.8k views
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    • mwyatt
    • August 10, 2012

25. EGTRRA Restatement

    By retbenser, July 19, 2012
    • 4 replies
    • 1.5k views
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    • frizzyguy
    • August 9, 2012

26. Code Section 436

    By ScottR, August 7, 2012
    • 5 replies
    • 2.7k views
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    • Effen
    • August 9, 2012

27. Missing participants in a cash balance plan

    By Guest bucs, August 7, 2012
    • 1 reply
    • 1.3k views
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    • mbozek
    • August 9, 2012

28. PBGC Premium calculations for cash balance plans

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

29. 4062(e) Question

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

30. guild benefits

    By Gary, June 22, 2012
    • 6 replies
    • 1.9k views
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    • Gary
    • August 2, 2012

31. MAP 21 Interest Rates

    By mwyatt, August 2, 2012
    • 4 replies
    • 1.6k views
    • 
    • Effen
    • August 2, 2012

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

    By Guest YATPA, February 7, 2008
    • 12 replies
    • 2.7k views
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    • AndyH
    • August 2, 2012

33. new comp/cash balance excel spreadsheet

    By thepensionmaven, July 7, 2012
    • 4 replies
    • 2.8k views
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    • Guest
    • August 1, 2012

34. Question 19b and 19c of Schedule SB

    By Dinosaur, July 18, 2012
    • 5 replies
    • 1.5k views
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    • SoCalActuary
    • August 1, 2012

35. when does pbgc coverage end

    By SheilaD, July 10, 2012
    • 8 replies
    • 2.9k views
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    • ScottR
    • July 31, 2012

36. simple ira plan and qual plan

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

37. Correcting overpayment made after participant's death

    By Guest embeem, July 31, 2012
    • 2 replies
    • 8.2k views
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    • MoJo
    • July 31, 2012

38. Maximum Deductible CoOntribution

    By emmetttrudy, April 15, 2010
    • 5 replies
    • 1.5k views
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    • tymesup
    • July 30, 2012

39. 415 and 100% of comp

    By RLR, July 25, 2012
    • 3 replies
    • 1.1k views
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    • AndyH
    • July 25, 2012

40. Calculating final average earnings

    By Guest Jensen, November 22, 2006
    • 12 replies
    • 6k views
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    • TPApril
    • July 25, 2012

41. PBGC Coverage Exemption for Substantial Owners

    By Lori Foresz, April 9, 2004
    • 8 replies
    • 7.5k views
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    • jkdoll2
    • July 24, 2012

42. Carryover of non deductible after year of term

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

43. life insurance proceeds

    By Gary, July 18, 2012
    • 5 replies
    • 1.2k views
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    • Gary
    • July 18, 2012

44. 92 year old family member receiving 415 limit as a J&S

    By tymesup, July 13, 2012
    • 4 replies
    • 1.1k views
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    • tymesup
    • July 16, 2012

45. New Segment Rates under MAP 21

    By ac, July 16, 2012
    • 1 reply
    • 1.2k views
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    • Andy the Actuary
    • July 16, 2012

46. Fractional Accrual Method - Break-In-Service

    By Andy the Actuary, July 12, 2012
    • 2 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • July 12, 2012

47. DB/K plan document

    By Guest JohnCal, June 21, 2012
    • 6 replies
    • 1.8k views
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    • mwyatt
    • July 11, 2012

48. pre funding balance elections

    By Gary, July 6, 2012
    • 2 replies
    • 2k views
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    • tymesup
    • July 9, 2012

49. funding relief

    By Dinosaur, June 11, 2012
    • 6 replies
    • 1.6k views
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    • david rigby
    • July 6, 2012

50. benefit for funding

    By Gary, June 27, 2012
    • 5 replies
    • 1.5k views
    • 
    • Gary
    • July 6, 2012