Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. guild benefits

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

2. Restricted Distributions to HCEs

   By JAY21, February 21, 2013   

   • What if there are no NHCEs
   • 4 replies
   • 1.8k views
   • 
   • Mike Preston
   • February 25, 2013

3. conversion to cash balance plan

   By Guest jyates, January 19, 1999
   • 0 replies
   • 1.8k views
   • 
   • Guest
   • January 19, 1999

4. Schedule B filing

   By Gary, March 17, 2009
   • 7 replies
   • 1.8k views
   • 
   • Gary
   • March 18, 2009

5. Employee Fraud

   By ac, September 15, 2004
   • 10 replies
   • 1.8k views
   • 
   • mbozek
   • September 16, 2004

6. Solo DB Plan w/ Dead Participant

   By MSN, July 9, 2009
   • 6 replies
   • 1.8k views
   • 
   • SoCalActuary
   • July 9, 2009

7. Age calculation under 415(B) for early payment

   By Guest MattL, December 29, 2000
   • 3 replies
   • 1.8k views
   • 
   • david rigby
   • December 29, 2000

8. Limitations on Current Liability Rates

   By MGB, June 24, 2002
   • 2 replies
   • 1.8k views
   • 
   • MGB
   • June 25, 2002

9. 2008 EOY AFTAP's

   By Blinky the 3-eyed Fish, September 17, 2008
   • 13 replies
   • 1.8k views
   • 
   • Blinky the 3-eyed Fish
   • September 19, 2008

10. Frozen Cash Balance Plan

    By K2, June 27, 2018
    • 4 replies
    • 1.8k views
    • 
    • Draper55
    • July 2, 2018

11. Plan Term - Small Annuity Purchase

    By ndj2377, December 1, 2017
    • 5 replies
    • 1.8k views
    • 
    • MSC
    • December 6, 2017

12. Tax Credit (SECURE Act)

    By Dobber, January 2, 2020
    • 3 replies
    • 1.8k views
    • 
    • Peter Gulia
    • January 2, 2020

13. Agreement with PBGC to Appoint PBGC as Trustee

    By Guest pauline, July 9, 1999
    • 2 replies
    • 1.8k views
    • 
    • Dowist
    • July 13, 1999

14. Contribution exceeds Sched C income

    By Earl, October 30, 2002
    • 5 replies
    • 1.8k views
    • 
    • Earl
    • November 1, 2002

15. Distribution Fees

    By emmetttrudy, May 29, 2009
    • 2 replies
    • 1.8k views
    • 
    • david rigby
    • May 29, 2009

16. Top Heavy Benefit after Freeze

    By Pension RC, December 3, 2013
    • 5 replies
    • 1.8k views
    • 
    • Pension RC
    • December 4, 2013

17. Maximum Cash Balance Contribution

    By abanky, January 23, 2007
    • 3 replies
    • 1.8k views
    • 
    • SoCalActuary
    • January 23, 2007

18. Required minimum distribution calculation

    By Guest Turtle_01, March 10, 2005
    • 4 replies
    • 1.8k views
    • 
    • AndyH
    • March 10, 2005

19. Cash Balance Distibution post age 70 1/2

    By Guest helpUretire, July 24, 2009
    • 2 replies
    • 1.7k views
    • 
    • SoCalActuary
    • July 25, 2009

20. 1 man plans in nonqualified funds vs. small plan audtis?

    By Guest ScottB, October 17, 2002
    • 3 replies
    • 1.7k views
    • 
    • Guest
    • October 21, 2002

21. DB Terminations

    By J. Bringhurst, October 10, 2006
    • 4 replies
    • 1.7k views
    • 
    • J. Bringhurst
    • October 24, 2006

22. Can a Grandfathered Benefit Trump the QJSA Most-Valuable Rule?

    By Übernerd, May 7, 2013   

    • QJSA
    • Lump Sum
    • 0 replies
    • 1.7k views
    • 
    • Übernerd
    • May 7, 2013

23. Timing of distribution notice

    By Guest ChuckLakeshore, February 27, 1999
    • 3 replies
    • 1.7k views
    • 
    • david rigby
    • March 2, 1999

24. QPSA - Single Sum Payment

    By RTK, July 3, 2003
    • 1 reply
    • 1.7k views
    • 
    • david rigby
    • July 3, 2003

25. Code Section 415(b)(1)(B) limits to a late retiree

    By Guest Carol the Writer, December 9, 2004
    • 7 replies
    • 1.7k views
    • 
    • Blinky the 3-eyed Fish
    • December 9, 2004

26. What mortality table is appropriate?

    By Gary, February 27, 2001
    • 1 reply
    • 1.7k views
    • 
    • david rigby
    • February 27, 2001

27. Plan termination and 1099's

    By Guest shronesz, January 2, 2002
    • 3 replies
    • 1.7k views
    • 
    • Guest
    • January 3, 2002

28. EOY val after plan termination

    By Draper55, April 2, 2015
    • 7 replies
    • 1.7k views
    • 
    • dan.jock
    • January 16, 2017

29. Distribution of Death Benefit to Minor

    By Guest GmcyWT, May 1, 2012
    • 2 replies
    • 1.7k views
    • 
    • Bird
    • May 1, 2012

30. Restricted Distribution Eligible For Rollover?

    By Andy the Actuary, February 9, 2010
    • 5 replies
    • 1.7k views
    • 
    • Andy the Actuary
    • February 9, 2010

31. 415(b) Maximum paid after social security retirement age

    By Guest Marino13, November 4, 2002
    • 6 replies
    • 1.7k views
    • 
    • Blinky the 3-eyed Fish
    • November 5, 2002

32. Cash Balance Plan with young owner

    By carrots, August 11, 2010
    • 7 replies
    • 1.7k views
    • 
    • My 2 cents
    • August 12, 2010

33. Certain & Life benefit; change in beneficiary

    By roy819, May 23, 2019
    • 4 replies
    • 1.7k views
    • 
    • Fiona Miceli
    • July 9, 2019

34. Multiple Employer Plans

    By Guest Donaldson, February 20, 2003
    • 1 reply
    • 1.7k views
    • 
    • Ron Snyder
    • February 21, 2003

35. PBGC Covered?

    By Cloudy, March 13, 2023
    • 12 replies
    • 1.7k views
    • 
    • Hojo
    • March 20, 2023

36. Amendment language to freeze

    By Trekker, March 30, 2009
    • 2 replies
    • 1.7k views
    • 
    • Trekker
    • March 30, 2009

37. Dif NRA, BRF?

    By Guest Partly Cloudy, December 14, 2005
    • 6 replies
    • 1.7k views
    • 
    • Blinky the 3-eyed Fish
    • December 30, 2005

38. Section 404 maximum & Short Plan year

    By flosfur, July 30, 2000
    • 1 reply
    • 1.7k views
    • 
    • david rigby
    • July 31, 2000

39. Correcting Funding Deficiency

    By VeryOldMan, December 19, 2019
    • 8 replies
    • 1.7k views
    • 
    • Luke Bailey
    • December 27, 2019

40. Frozen Defined Benefit Plan and 415 Limit Increases

    By Dougsbpc, August 24, 2024
    • 7 replies
    • 1.7k views
    • 
    • Bri
    • August 22

41. Terminated Db And Top Heavy After Egtrra

    By mwyatt, March 27, 2003
    • 11 replies
    • 1.7k views
    • 
    • mwyatt
    • May 16, 2003

42. Back to Basics - DB 101

    By 2muchstress, July 19, 2004
    • 8 replies
    • 1.7k views
    • 
    • MGB
    • July 21, 2004

43. First Year Plan Maximum Contribution

    By Dougsbpc, February 24, 2011
    • 5 replies
    • 1.7k views
    • 
    • Andy the Actuary
    • February 24, 2011

44. Deduction For Contribution Equal to Unfunded Current Liability

    By Guest merlin, December 19, 2002
    • 2 replies
    • 1.7k views
    • 
    • Guest
    • December 20, 2002

45. Does this post-age-65 accrual formula seem legal to you?

    By Gary, December 12, 1998
    • 4 replies
    • 1.7k views
    • 
    • Guest
    • July 31, 2000

46. Termination of underfunded DB Plan - reduction of benefit

    By Guest jvanheyde, December 9, 2005
    • 3 replies
    • 1.7k views
    • 
    • ak2ary
    • December 10, 2005

47. Modified Aggregate Funding Method

    By Guest HaroldA, June 17, 2005
    • 2 replies
    • 1.7k views
    • 
    • Ron Snyder
    • June 21, 2005

48. normal retirement age forfeitures due to 415

    By Draper55, August 14, 2019
    • 5 replies
    • 1.7k views
    • 
    • Doc Ument
    • August 15, 2019

49. Post NRA Accruals

    By Guest jfreeborn, July 15, 2010
    • 3 replies
    • 1.7k views
    • 
    • John Feldt ERPA CPC QPA
    • July 16, 2010

50. DB 415 limit for muliple plans of same employer

    By Guest eeben, July 19, 2004
    • 4 replies
    • 1.7k views
    • 
    • Guest
    • July 20, 2004