Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Amended Schedule B/SB

   By Guest EBoomer, August 23, 2011
   • 5 replies
   • 2.1k views
   • 
   • Guest
   • August 23, 2011

2. 415 LS & PFEA Expired

   By Penman2006, June 28, 2006
   • 5 replies
   • 1.3k views
   • 
   • imchipbrown
   • June 30, 2006

3. Max Deductible = unfunded CL

   By Guest lisbetf, June 10, 2003
   • 5 replies
   • 1.3k views
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   • david rigby
   • August 12, 2003

4. De Minimus DB

   By mming, February 3, 2006
   • 5 replies
   • 2.4k views
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   • imchipbrown
   • February 3, 2006

5. Billing

   By Guest GMP, July 30, 2009
   • 5 replies
   • 1.4k views
   • 
   • SoCalActuary
   • August 3, 2009

6. NRA of 62, Subsidized ERB at 55

   By JAY21, September 22, 2009
   • 5 replies
   • 1.1k views
   • 
   • Andy the Actuary
   • September 23, 2009

7. 401(a)(26)-retiree only

   By Draper55, March 2, 2013
   • 5 replies
   • 1.3k views
   • 
   • SoCalActuary
   • March 11, 2013

8. RMD in year plan terminates

   By YankeeFan, April 22, 2014
   • 5 replies
   • 2.9k views
   • 
   • ac
   • May 15, 2014

9. Terminating PBGC Covered Cash Balance Plan

   By ac, January 13, 2022
   • 5 replies
   • 725 views
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   • Bri
   • January 13, 2022

10. IndyMac FDIC Declaration for DB Plans

    By Guest flogger, July 25, 2008
    • 5 replies
    • 1.3k views
    • 
    • Mike Preston
    • July 28, 2008

11. Terminated DB plan - effect on 415

    By Belgarath, November 21, 2013
    • 5 replies
    • 1.1k views
    • 
    • My 2 cents
    • November 21, 2013

12. Sole Prop Minimum Funding Contribution Using Spreadsheet

    By ubermax, November 8, 2014
    • 5 replies
    • 1.2k views
    • 
    • John Feldt ERPA CPC QPA
    • November 11, 2014

13. 1099-R code 3 or 1?

    By ESOP Guy, January 8, 2018
    • 5 replies
    • 1.3k views
    • 
    • Luke Bailey
    • January 11, 2018

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

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

15. DB Partial Term or not?

    By Panda, September 14, 2023
    • 5 replies
    • 743 views
    • 
    • Panda
    • September 14, 2023

16. Law Governing Pre-ERISA Pension Plans

    By Guest micriv, February 22, 1999
    • 5 replies
    • 3.6k views
    • 
    • Guest
    • March 4, 1999

17. NC Calculations - Plan Termination Year

    By Guest MProctor, July 28, 2004
    • 5 replies
    • 1.5k views
    • 
    • Blinky the 3-eyed Fish
    • July 29, 2004

18. Flexible pension

    By Gary, August 27, 2005
    • 5 replies
    • 1.5k views
    • 
    • AndyH
    • September 6, 2005

19. Offset arrangement

    By Carol V. Calhoun, September 24, 2018
    • 5 replies
    • 1.9k views
    • 
    • CuseFan
    • September 25, 2018

20. Normal form question

    By FAPInJax, November 17, 2004
    • 5 replies
    • 1.6k views
    • 
    • Blinky the 3-eyed Fish
    • November 17, 2004

21. Terminated DB Plan

    By Lorraine Dorsa, February 16, 1999
    • 5 replies
    • 1.7k views
    • 
    • Guest
    • March 6, 1999

22. Can anyone explain to me the difference between a (1) unit benefit, (2

    By Guest slt, January 9, 2002
    • 5 replies
    • 3.3k views
    • 
    • Guest
    • January 9, 2002

23. hardship withdrawals

    By Guest Do, April 11, 2003
    • 5 replies
    • 2.4k views
    • 
    • mbozek
    • April 12, 2003

24. Cross testing 412i

    By FAPInJax, August 20, 2004
    • 5 replies
    • 1.5k views
    • 
    • SoCalActuary
    • August 23, 2004

25. Maximum Cash Balance Contribution

    By emmetttrudy, November 17, 2009
    • 5 replies
    • 1.6k views
    • 
    • SoCalActuary
    • November 17, 2009

26. Cash Balance Plan Design - 401h and Insurance

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

27. IRS Notice 2017-60 meaning of "adverse buisness impact greater than de minimus"

    By Pxhesq, January 10, 2018   

    • notice 2017-60
    • 5 replies
    • 1.5k views
    • 
    • Effen
    • March 8, 2018

28. 415(e) Test and New Plan

    By Guest Keith N, March 4, 1999
    • 5 replies
    • 2.1k views
    • 
    • mwyatt
    • March 10, 1999

29. Must Frozen DB Plans switch to UC Funding (per 2004 gray book)?

    By Guest Bill Kalke, April 1, 2004
    • 5 replies
    • 1.8k views
    • 
    • Guest
    • April 2, 2004

30. Life Insurance BRF Issue

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

31. Benefit Form

    By Guest Richard Scheer, August 14, 2001
    • 5 replies
    • 1.5k views
    • 
    • david rigby
    • August 16, 2001

32. Are any auditors pushing back?

    By tuni88, February 11, 2007
    • 5 replies
    • 1.5k views
    • 
    • AndyH
    • February 16, 2007

33. Alternative to Mike Preston's PPA Present Value Calculator Software

    By mwyatt, November 11, 2024
    • 5 replies
    • 2k views
    • 
    • thepensionmaven
    • April 26

34. Final DB 401a9 Regs

    By David MacLennan, June 15, 2004
    • 5 replies
    • 2.8k views
    • 
    • SoCalActuary
    • June 18, 2004

35. mortality tables 2009-2013

    By Andy the Actuary, October 18, 2008
    • 5 replies
    • 2k views
    • 
    • Andy the Actuary
    • January 19, 2009

36. rmd for dead owner

    By abanky, August 31, 2010
    • 5 replies
    • 1.2k views
    • 
    • abanky
    • December 23, 2010

37. Excess Contribution

    By Guest Orlando4k, May 11, 2011
    • 5 replies
    • 3.5k views
    • 
    • AndyH
    • May 13, 2011

38. Funding DB Plan After Plan Termination

    By JustMe, June 17, 2020
    • 5 replies
    • 884 views
    • 
    • JustMe
    • June 24, 2020

39. Overfunded DB seeks creative solution

    By Flyboyjohn, August 6, 2014
    • 5 replies
    • 1.9k views
    • 
    • david rigby
    • August 7, 2014

40. Death after benefit election but before ASD

    By CuseFan, September 29, 2017
    • 5 replies
    • 3k views
    • 
    • jpod
    • September 29, 2017

41. Mortality Table Construction

    By Gary, March 13, 1999
    • 5 replies
    • 2.5k views
    • 
    • MGB
    • May 9, 2001

42. 414(k) Account

    By mming, February 1, 2003
    • 5 replies
    • 4.1k views
    • 
    • Guest
    • February 3, 2003

43. 417(e) rates

    By Belgarath, August 26, 2013
    • 5 replies
    • 3.4k views
    • 
    • chc93
    • August 27, 2013

44. How is benefit calculated when participant continues working past norm

    By Guest cwood, October 17, 2001
    • 5 replies
    • 3.3k views
    • 
    • MGB
    • October 26, 2001

45. Purchasing an Annuity

    By Michael Burkow, July 23
    • 5 replies
    • 909 views
    • 
    • CuseFan
    • July 24

46. Covered Employee

    By Andy the Actuary, July 6, 2010
    • 5 replies
    • 1.4k views
    • 
    • Andy the Actuary
    • July 7, 2010

47. Floor-Offset

    By Dougsbpc, September 28, 2007
    • 5 replies
    • 1.2k views
    • 
    • SoCalActuary
    • September 28, 2007

48. Cash Balance Market Rate of Return

    By Dennis Povloski, January 3, 2008
    • 5 replies
    • 3.1k views
    • 
    • Effen
    • January 8, 2008

49. Paying Random IRS Audit fees from DB Plan assets

    By Barbara, July 11
    • 5 replies
    • 2.6k views
    • 
    • CuseFan
    • July 16

50. Freezing A Cash Balance Plan For Only 1 Year?

    By metsfan026, March 28
    • 5 replies
    • 1.4k views
    • 
    • CuseFan
    • March 31