Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. partner deductions

   By Gary, June 7, 2012
   • 5 replies
   • 1.8k views
   • 
   • Belgarath
   • June 14, 2012

2. Distribution of Death Benefit to Minor

   By Guest GmcyWT, May 1, 2012
   • 2 replies
   • 1.8k views
   • 
   • Bird
   • May 1, 2012

3. Plan termination and 1099's

   By Guest shronesz, January 2, 2002
   • 3 replies
   • 1.8k views
   • 
   • Guest
   • January 3, 2002

4. Contribution exceeds Sched C income

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

5. 1 man plans in nonqualified funds vs. small plan audtis?

   By Guest ScottB, October 17, 2002
   • 3 replies
   • 1.8k views
   • 
   • Guest
   • October 21, 2002

6. PPA Restatement for DBs

   By Cynchbeast, March 29, 2020
   • 3 replies
   • 1.8k views
   • 
   • Patricia Neal Jensen
   • March 30, 2020

7. Modified Aggregate Funding Method

   By Guest HaroldA, June 17, 2005
   • 2 replies
   • 1.8k views
   • 
   • Ron Snyder
   • June 21, 2005

8. Distribution Fees

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

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

   By Guest Carol the Writer, December 9, 2004
   • 7 replies
   • 1.8k views
   • 
   • Blinky the 3-eyed Fish
   • December 9, 2004

10. Sponsor out of business-second request

    By Guest art, April 29, 1999
    • 5 replies
    • 1.8k views
    • 
    • Guest
    • May 22, 1999

11. Section 404 maximum & Short Plan year

    By flosfur, July 30, 2000
    • 1 reply
    • 1.8k views
    • 
    • david rigby
    • July 31, 2000

12. Cash Balance Distibution post age 70 1/2

    By Guest helpUretire, July 24, 2009
    • 2 replies
    • 1.8k views
    • 
    • SoCalActuary
    • July 25, 2009

13. Impact of PPA

    By ERISAAPPLE, November 30, 2017
    • 12 replies
    • 1.8k views
    • 
    • Mike Preston
    • December 1, 2017

14. Schedule C & W2 income

    By HKSUN, July 7, 2020
    • 3 replies
    • 1.8k views
    • 
    • Mike Preston
    • July 8, 2020

15. Restricted Distribution Eligible For Rollover?

    By Andy the Actuary, February 9, 2010
    • 5 replies
    • 1.8k views
    • 
    • Andy the Actuary
    • February 9, 2010

16. 415(b) Maximum paid after social security retirement age

    By Guest Marino13, November 4, 2002
    • 6 replies
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • November 5, 2002

17. Dif NRA, BRF?

    By Guest Partly Cloudy, December 14, 2005
    • 6 replies
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • December 30, 2005

18. Multiple Employer Plans

    By Guest Donaldson, February 20, 2003
    • 1 reply
    • 1.8k views
    • 
    • Ron Snyder
    • February 21, 2003

19. Late late quarterlies

    By Blinky the 3-eyed Fish, August 18, 2008
    • 4 replies
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • August 18, 2008

20. Back to Basics - DB 101

    By 2muchstress, July 19, 2004
    • 8 replies
    • 1.8k views
    • 
    • MGB
    • July 21, 2004

21. New Defined Benefit Plan for 2020

    By jane murray, June 29, 2021
    • 14 replies
    • 1.8k views
    • 
    • Bill Presson
    • August 8, 2021

22. Amendment language to freeze

    By Trekker, March 30, 2009
    • 2 replies
    • 1.8k views
    • 
    • Trekker
    • March 30, 2009

23. Cash Balance Benefit Question

    By metsfan026, December 31, 2024
    • 6 replies
    • 1.8k views
    • 
    • Bri
    • December 31, 2024

24. Deduction For Contribution Equal to Unfunded Current Liability

    By Guest merlin, December 19, 2002
    • 2 replies
    • 1.8k views
    • 
    • Guest
    • December 20, 2002

25. Pre-Termination Restrictions on Distributions to HCEs

    By Andy the Actuary, September 11, 2009
    • 3 replies
    • 1.8k views
    • 
    • Andy the Actuary
    • September 11, 2009

26. Multiple Crediting Rates

    By John Feldt ERPA CPC QPA, February 17, 2014   

    • crediting rates
    • interest rate credit
    • 10 replies
    • 1.8k views
    • 
    • david rigby
    • February 20, 2014

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

    By Gary, December 12, 1998
    • 4 replies
    • 1.8k views
    • 
    • Guest
    • July 31, 2000

28. Asset reversion?

    By Guest babs51, August 9, 2006
    • 6 replies
    • 1.8k views
    • 
    • Mike Preston
    • August 9, 2006

29. withholding on annuity payments.

    By himt4, February 15, 2005
    • 6 replies
    • 1.8k views
    • 
    • Guest
    • February 17, 2005

30. Post NRA Accruals

    By Guest jfreeborn, July 15, 2010
    • 3 replies
    • 1.8k views
    • 
    • John Feldt ERPA CPC QPA
    • July 16, 2010

31. Minimum Funding Waiver

    By Guest shronesz, September 6, 2002
    • 2 replies
    • 1.8k views
    • 
    • Guest
    • September 6, 2002

32. Notice of Benefit Restriction under PPA 06

    By Guest lerieleech, April 7, 2008
    • 5 replies
    • 1.8k views
    • 
    • Guest
    • April 11, 2008

33. Death Benefit from a 412(i) plan

    By Guest jigpsu100, August 15, 2005
    • 8 replies
    • 1.8k views
    • 
    • SoCalActuary
    • August 16, 2005

34. FAP Calc stumper...

    By Guest tomaney, March 27, 2002
    • 6 replies
    • 1.8k views
    • 
    • Guest
    • March 27, 2002

35. Termination of underfunded DB Plan - reduction of benefit

    By Guest jvanheyde, December 9, 2005
    • 3 replies
    • 1.8k views
    • 
    • ak2ary
    • December 10, 2005

36. DB 415 limit for muliple plans of same employer

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

37. IBM agrees to liability in Cash balance lawsuit

    By mbozek, September 30, 2004
    • 11 replies
    • 1.7k views
    • 
    • Guest
    • October 2, 2004

38. Fully-insured Plans

    By Blinky the 3-eyed Fish, September 27, 2007
    • 8 replies
    • 1.7k views
    • 
    • AndyH
    • September 28, 2007

39. Calculation of Lump Sum

    By ac, August 31, 2010
    • 3 replies
    • 1.7k views
    • 
    • My 2 cents
    • September 1, 2010

40. Involuntary Distributions

    By Guest mingblue, July 12, 2001
    • 4 replies
    • 1.7k views
    • 
    • RCK
    • July 16, 2001

41. Lied about being married and started a QJSA

    By CintiTwo, June 29, 2022
    • 10 replies
    • 1.7k views
    • 
    • Luke Bailey
    • July 4, 2022

42. Funding for a short plan year

    By Blinky the 3-eyed Fish, September 20, 2002
    • 3 replies
    • 1.7k views
    • 
    • Mike Preston
    • September 23, 2002

43. Lump Sum Death Benefit Rollover-able?

    By tuni88, September 18, 2009
    • 4 replies
    • 1.7k views
    • 
    • SoCalActuary
    • September 24, 2009

44. Terminated DB Plan

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

45. IRC 415 100% comp limit post-NRD

    By Guest, September 27, 2000
    • 2 replies
    • 1.7k views
    • 
    • AndyH
    • September 28, 2000

46. DB/DC Combo plan, general test

    By John Feldt ERPA CPC QPA, July 3, 2007
    • 6 replies
    • 1.7k views
    • 
    • AndyH
    • July 6, 2007

47. Congratulations Mike Preston

    By AndyH, August 24, 2017
    • 9 replies
    • 1.7k views
    • 
    • Dougsbpc
    • August 28, 2017

48. Disregarding Prior Service for Rehired Employee

    By stbennet, July 7, 2010
    • 5 replies
    • 1.7k views
    • 
    • Andy the Actuary
    • July 7, 2010

49. Partners of LLC - Pension Deductions

    By Gary, March 13, 2008
    • 1 reply
    • 1.7k views
    • 
    • J Simmons
    • March 23, 2008

50. 415 Limitations-414(k) Accounts

    By JAY21, January 5, 2005
    • 1 reply
    • 1.7k views
    • 
    • David MacLennan
    • January 6, 2005