Defined Benefit Plans, Including Cash Balance

7,171 topics in this forum

1. Nondeductible Contribution

   By Blinky the 3-eyed Fish, August 23, 2002
   • 3 replies
   • 1.7k views
   • 
   • Guest
   • August 23, 2002

2. 417(e) Mortality Table for 2024

   By Craig Jacobs, October 11, 2023
   • 7 replies
   • 1.7k views
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   • Craig Jacobs
   • October 19, 2023

3. divorce after separation from service

   By Gudgergirl, November 10, 2010
   • 5 replies
   • 1.7k views
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   • david rigby
   • November 12, 2010

4. Cash Balance Plans & IBM

   By Guest juris301, May 18, 1999
   • 2 replies
   • 1.7k views
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   • david rigby
   • May 19, 1999

5. Fixed Factors to Convert Cash Balance Account Balance to Annuity

   By Guest CRC02, March 12, 2004
   • 1 reply
   • 1.7k views
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   • MGB
   • March 12, 2004

6. EA-2F Exam Study Materials

   By BG5150, February 5, 2015
   • 2 replies
   • 1.7k views
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   • Hojo
   • February 11, 2015

7. Actuarial Equivalence

   By Guest Nini, February 12, 2007
   • 4 replies
   • 1.7k views
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   • John Feldt ERPA CPC QPA
   • February 14, 2007

8. Can a 412i plan have a plan loan provision? DB Money Purchas Plans pla

   By Guest NPaleveda, April 7, 2001
   • 1 reply
   • 1.7k views
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   • Guest
   • April 9, 2001

9. DB for 1 person S Corp

   By thepensionmaven, July 9, 2019
   • 11 replies
   • 1.7k views
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   • Calavera
   • July 12, 2019

10. 401(a)(26)-meaningful benefits

    By Guest lerieleech, February 20, 2007
    • 1 reply
    • 1.7k views
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    • SoCalActuary
    • February 20, 2007

11. Plan definition of compensation

    By Gary, August 8, 2001
    • 2 replies
    • 1.7k views
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    • Guest
    • August 9, 2001

12. Prior DB plan offset

    By Jakyasar, April 8, 2025
    • 7 replies
    • 1.7k views
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    • Jakyasar
    • April 10, 2025

13. 5500 Filing Requirement

    By Gary, March 14, 2006
    • 2 replies
    • 1.7k views
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    • Effen
    • March 15, 2006

14. DRIVE (Directed Retirement Investment Value Edge)

    By Guest merlin, December 30, 2004
    • 6 replies
    • 1.7k views
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    • mbozek
    • December 30, 2004

15. 204(h) Notice Required

    By Just Me, October 30, 2007
    • 7 replies
    • 1.7k views
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    • tymesup
    • November 1, 2007

16. QJSA-Can't Locate Spouse

    By JAY21, June 17, 2004
    • 2 replies
    • 1.7k views
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    • JAY21
    • June 18, 2004

17. IRS Audit - excluding a class of employees

    By Guest Mike Spickard, December 2, 2004
    • 10 replies
    • 1.7k views
    • 
    • Guest
    • December 7, 2004

18. Welfare Plan Cost of Insurance (I know this is a DB board)

    By Gary, February 4, 2005
    • 7 replies
    • 1.7k views
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    • Gary
    • July 25, 2005

19. Replacement Plan

    By john garigliano, May 30, 2025
    • 2 replies
    • 1.7k views
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    • david rigby
    • May 30, 2025

20. "amended plan last 2 year" rule regarding max deduction

    By himt4, May 8, 2006
    • 6 replies
    • 1.7k views
    • 
    • Blinky the 3-eyed Fish
    • May 10, 2006

21. W-2's and 1099's

    By Jilliandiz, June 20, 2006
    • 2 replies
    • 1.7k views
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    • JanetM
    • June 20, 2006

22. Cash Balance Top Heavy Plan

    By Gary, May 26, 1999
    • 4 replies
    • 1.7k views
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    • Gary
    • May 29, 1999

23. Combined Deduction Limit

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

24. DB pension investments

    By Gary, November 30, 2004
    • 8 replies
    • 1.7k views
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    • Gary
    • December 2, 2004

25. Has Seventh District Court of Appeals ruled on ERISA preemption of post-distribution lawsuits?

    By pwitt, April 17, 2024
    • 11 replies
    • 1.7k views
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    • Peter Gulia
    • April 21, 2024

26. deduction limits for sole proprietors

    By Guest jig100, June 11, 2002
    • 1 reply
    • 1.7k views
    • 
    • Blinky the 3-eyed Fish
    • June 11, 2002

27. Underfunded DB Plan

    By JAY21, August 29, 2006
    • 6 replies
    • 1.7k views
    • 
    • ak2ary
    • September 1, 2006

28. MAP - 21 Rates for Restricted HCE Distribution

    By JAY21, March 26, 2013   

    • Latest Thinking on this issue
    • 2 replies
    • 1.7k views
    • 
    • Andy the Actuary
    • March 26, 2013

29. 2009 Schedule SB

    By dmb, July 26, 2010
    • 7 replies
    • 1.7k views
    • 
    • FAPInJax
    • August 4, 2010

30. DB Restatement deadline

    By k man, March 16, 2020
    • 16 replies
    • 1.7k views
    • 
    • figure 8
    • March 27, 2020

31. Top Heavy Status of a 412i Plan

    By Guest merlin, July 7, 2004
    • 7 replies
    • 1.7k views
    • 
    • Blinky the 3-eyed Fish
    • July 9, 2004

32. 415 Compensation Limit in Frozen Plans - Does it Stop Increasing at Freeze?

    By DW, November 23, 2023
    • 6 replies
    • 1.7k views
    • 
    • DW
    • December 5, 2023

33. Professional athlete

    By LIBERTYKID, September 14, 2010
    • 2 replies
    • 1.7k views
    • 
    • mwyatt
    • September 15, 2010

34. Schedule C income

    By thepensionmaven, April 29, 2024
    • 4 replies
    • 1.7k views
    • 
    • CuseFan
    • April 30, 2024

35. PBGC suggested changes to Schedule SB

    By My 2 cents, May 5, 2014   

    • Non-vested benefits
    • 6 replies
    • 1.7k views
    • 
    • Andy the Actuary
    • May 8, 2014

36. Conversion of DB to DC Plan

    By Guest Hedwig, September 10, 2003
    • 3 replies
    • 1.7k views
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    • AndyH
    • September 10, 2003

37. ASOP 27 Example

    By Guest PensionNW, September 19, 2002
    • 3 replies
    • 1.7k views
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    • Guest
    • September 20, 2002

38. Cash Balance conversion issues

    By Guest sgriff, August 15, 2000
    • 0 replies
    • 1.7k views
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    • Guest
    • August 15, 2000

39. Suspension of Benefits question

    By Griswold, February 21, 2018
    • 6 replies
    • 1.7k views
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    • ERISAAPPLE
    • February 26, 2018

40. XRA for reporting liabs if > $50M UVB

    By Guest HarveyC, April 1, 2002
    • 2 replies
    • 1.7k views
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    • Guest
    • April 2, 2002

41. Husband & Wife vs. PBGC

    By PJF414, September 10, 2015
    • 2 replies
    • 1.7k views
    • 
    • Lou S.
    • September 10, 2015

42. PBGC Electronic filing

    By Guest Grant, July 18, 2006
    • 11 replies
    • 1.7k views
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    • AndyH
    • July 20, 2006

43. Top-25 restricted distributions - how much per year?

    By Guest guppy, November 4, 2003
    • 5 replies
    • 1.7k views
    • 
    • AndyH
    • April 6, 2004

44. B Or No B The Final Year?

    By mming, April 29, 2009
    • 1 reply
    • 1.7k views
    • 
    • Blinky the 3-eyed Fish
    • May 1, 2009

45. Combined 415 limit with less than 10 years of participation.

    By Guest Roman, January 26, 2000
    • 5 replies
    • 1.7k views
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    • Chester
    • January 28, 2000

46. Grandfathered benefit

    By JBones, June 2, 2011
    • 3 replies
    • 1.7k views
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    • david rigby
    • June 2, 2011

47. $150,000 Penalty

    By SSRRS, September 24, 2021
    • 7 replies
    • 1.7k views
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    • flowersarenice
    • September 29, 2021

48. Payout while benefits are restricted

    By Guest GMP, November 25, 2009
    • 11 replies
    • 1.7k views
    • 
    • Guest
    • December 1, 2009

49. Expenses related to real estate purchase by pension plan

    By Gary, February 17, 2005
    • 3 replies
    • 1.7k views
    • 
    • mbozek
    • February 18, 2005

50. Final 5500 Due Before Forms Issued

    By Andy the Actuary, May 19, 2008
    • 7 replies
    • 1.7k views
    • 
    • Andy the Actuary
    • May 20, 2008