Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. 5500 schedule order

   By Effen, August 5, 2009
   • 5 replies
   • 1.1k views
   • 
   • AndyH
   • August 5, 2009

2. Short Plan Year - Prorating NC

   By Guest guppy, April 7, 2004
   • 5 replies
   • 1.5k views
   • 
   • Mike Preston
   • April 7, 2004

3. 412 (i) plans - pros and cons

   By Guest lisbetf, December 17, 2002
   • 5 replies
   • 6.9k views
   • 
   • AndyH
   • December 18, 2002

4. Coverage for small plan

   By Gary, March 19, 2009
   • 5 replies
   • 1.1k views
   • 
   • rcline46
   • March 20, 2009

5. 430 Regs and American Benefits Council

   By Calavera, October 23, 2009
   • 5 replies
   • 1.2k views
   • 
   • FAPInJax
   • October 26, 2009

6. Death Benefits under PPA

   By rcline46, January 9, 2009
   • 5 replies
   • 1.9k views
   • 
   • Andy the Actuary
   • January 12, 2009

7. controlled group and 415

   By retbenser, December 18, 2011
   • 5 replies
   • 1.6k views
   • 
   • retbenser
   • December 20, 2011

8. Schedule SB Certification/Maximum Deduction

   By Doghouse, September 28, 2012
   • 5 replies
   • 2k views
   • 
   • Guest
   • October 11, 2012

9. FAS 87/132 Disributions

   By dmb, February 20, 2004
   • 5 replies
   • 1.3k views
   • 
   • mwyatt
   • February 20, 2004

10. Transition Relief under Technical Corrections

    By AndyH, January 9, 2009
    • 5 replies
    • 1.1k views
    • 
    • AndyH
    • January 9, 2009

11. Quarterlies (Any Problem?)

    By Andy the Actuary, April 20, 2010
    • 5 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • April 20, 2010

12. Verification that retirees are still living

    By ScottR, July 8, 2009
    • 5 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • July 9, 2009

13. Can Foreign Employees Join Qualified DB Plan?

    By Guest HarveyC, July 31, 2002
    • 5 replies
    • 2.5k views
    • 
    • IRC401
    • August 1, 2002

14. PBGC

    By Randy Watson, March 19, 2009
    • 5 replies
    • 1.4k views
    • 
    • rcline46
    • March 20, 2009

15. Testing issues in year of freeze

    By AndyH, February 22, 2010
    • 5 replies
    • 1.3k views
    • 
    • AndyH
    • February 24, 2010

16. Protected Benefit Issue Regarding NRA Change from 59 to 62

    By emmetttrudy, June 22, 2011
    • 5 replies
    • 1.5k views
    • 
    • emmetttrudy
    • June 22, 2011

17. In-service Distribution

    By retbenser, March 14, 2013
    • 5 replies
    • 3k views
    • 
    • Andy the Actuary
    • March 14, 2013

18. Stock sale - distributable event?

    By Effen, May 3, 2017
    • 5 replies
    • 2.4k views
    • 
    • Belgarath
    • May 4, 2017

19. Cash Balance Plan Term - Interest Crediting Rate

    By Hojo, October 18, 2013
    • 5 replies
    • 3.7k views
    • 
    • Hojo
    • October 18, 2013

20. PPA Valuation of Lump Sums

    By Guest Not Amused, September 30, 2008
    • 5 replies
    • 2.8k views
    • 
    • Andy the Actuary
    • October 7, 2008

21. New Plan for 2008 using 12/31/07 to 12/30/08 plan year

    By YankeeFan, November 19, 2008
    • 5 replies
    • 950 views
    • 
    • tymesup
    • November 20, 2008

22. PBGC Premiums for 1st year filing

    By jkdoll2, April 10, 2009
    • 5 replies
    • 2.3k views
    • 
    • John Feldt ERPA CPC QPA
    • April 16, 2009

23. Plan termination IRS dl

    By Gary, September 8, 2010
    • 5 replies
    • 2.1k views
    • 
    • Guest
    • September 15, 2010

24. Owning Real Estate in Cash Balance Plan

    By metsfan026, July 31, 2023
    • 5 replies
    • 2.6k views
    • 
    • Ilene Ferenczy
    • August 1, 2023

25. 30-Year Rate Suspension

    By mwyatt, February 18, 2002
    • 5 replies
    • 1.8k views
    • 
    • AndyH
    • March 7, 2002

26. Plan amendment

    By Guest mike0355, March 8, 2012
    • 5 replies
    • 1.2k views
    • 
    • jpod
    • March 9, 2012

27. Trustee never accepted appointment - now what?

    By t.haley, June 3, 2016
    • 5 replies
    • 1.3k views
    • 
    • Peter Gulia
    • June 3, 2016

28. Defined benefit or 401k Profit share for self employed ?

    By Startupmaster, May 8, 2020
    • 5 replies
    • 818 views
    • 
    • FPGuy
    • May 13, 2020

29. AFTAP due date 9/30, not 10/1, right?

    By AndyH, September 30, 2008
    • 5 replies
    • 5.2k views
    • 
    • Mike Preston
    • October 3, 2008

30. Cash Balance interest credit reduction

    By AndyH, February 1, 2012
    • 5 replies
    • 1.4k views
    • 
    • AndyH
    • February 2, 2012

31. 4980F Excise Tax Waiver

    By HollyB, August 21, 2018
    • 5 replies
    • 805 views
    • 
    • Effen
    • August 29, 2018

32. RMDs

    By Gary, April 11, 2012
    • 5 replies
    • 1.9k views
    • 
    • Gary
    • April 13, 2012

33. Aggregate 415 Limitation Question

    By VeryOldMan, May 9, 2020
    • 5 replies
    • 1k views
    • 
    • VeryOldMan
    • May 14, 2020

34. Actuarial increases to unreduced early retirement benefits?

    By Carol V. Calhoun, June 7, 2021
    • 5 replies
    • 1.5k views
    • 
    • Juan Kelly
    • June 9, 2021

35. Worked 500 but not 1000 - my only NHCE - Do I have to accrue a benefit

    By SoCalActuary, September 29, 2005
    • 5 replies
    • 1.6k views
    • 
    • could be me maybe not
    • October 3, 2005

36. Optional Annuity Forms Offered to Actives During Plan Termination

    By Pension RC, June 3, 2016
    • 5 replies
    • 2.5k views
    • 
    • AndyH
    • June 9, 2016

37. Use by Defined Benefit Plan Overfunding to extinguish existing corpora

    By Guest Gibson, July 18, 1999
    • 5 replies
    • 1.9k views
    • 
    • david rigby
    • July 26, 1999

38. Timing of Contributions

    By emmetttrudy, September 29, 2009
    • 5 replies
    • 2.1k views
    • 
    • david rigby
    • September 30, 2009

39. PBGC premiun - when due?

    By tuni88, November 24, 2009
    • 5 replies
    • 1.1k views
    • 
    • Dinosaur
    • November 24, 2009

40. Freezing benefit service

    By fiona1, January 25, 2017
    • 5 replies
    • 1.7k views
    • 
    • david rigby
    • January 25, 2017

41. Offset using a hypothetical account balance?

    By C. B. Zeller, May 3, 2018
    • 5 replies
    • 1.5k views
    • 
    • C. B. Zeller
    • May 7, 2018

42. Conversion to 412(i)

    By Guest pension222, October 3, 2002
    • 5 replies
    • 1.7k views
    • 
    • david rigby
    • October 4, 2002

43. Nondiscrimination testing

    By FAPInJax, June 9, 2009
    • 5 replies
    • 1.4k views
    • 
    • SoCalActuary
    • June 15, 2009

44. contributions after 9/15

    By abanky, October 4, 2011
    • 5 replies
    • 1.2k views
    • 
    • abanky
    • October 5, 2011

45. Funding deficiency and extended Deadline under CARES

    By justanotheradmin, May 11, 2020
    • 5 replies
    • 763 views
    • 
    • C. B. Zeller
    • May 12, 2020

46. Accrual of Maximum Benefit

    By Guest PensionNW, August 20, 2003
    • 5 replies
    • 1.8k views
    • 
    • MGB
    • August 26, 2003

47. H.R. 3108 What happens if this passes and is signed by W?

    By AndyH, April 8, 2004
    • 5 replies
    • 1.2k views
    • 
    • AndyH
    • April 9, 2004

48. top-heavy minimum after participant becomes excluded

    By John Feldt ERPA CPC QPA, December 6, 2016   

    • top-heavy
    • exclusion
    • (and 2 more)

      Tagged with:

      • top-heavy
      • exclusion
      • 416
      • excluded employee
    • 5 replies
    • 2.1k views
    • 
    • AndyH
    • December 8, 2016

49. Combined Deduction Limit

    By emmetttrudy, December 20, 2011
    • 5 replies
    • 1.7k views
    • 
    • AndyH
    • December 21, 2011

50. 415(c)(3) Compensation for Gateway Testing

    By Young Curmudgeon, March 18, 2013
    • 5 replies
    • 2.2k views
    • 
    • Mr. T
    • March 19, 2013