Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Content of 204(h) Notice

   By Gary, May 15, 2000
   • 1 reply
   • 1.7k views
   • 
   • Lorraine Dorsa
   • May 22, 2000

2. C-Corp 10/15 1120 deadline vs 430 9/15 funding deadline

   By shERPA, September 29, 2017
   • 9 replies
   • 1.7k views
   • 
   • figure 8
   • October 10, 2018

3. 412i - the Next Generation ?

   By JAY21, April 21, 2004
   • 6 replies
   • 1.7k views
   • 
   • Guest
   • April 29, 2004

4. Waiving Benefits by Shareholders

   By Guest Rob Kobrine, June 6, 2005
   • 10 replies
   • 1.7k views
   • 
   • GBurns
   • June 8, 2005

5. Company makes pension calculation error in favor of participant

   By Gary, December 18, 1999
   • 3 replies
   • 1.7k views
   • 
   • KJohnson
   • December 20, 1999

6. cash balance termination - client wants to restart plan

   By Scuba 401, December 3, 2019
   • 8 replies
   • 1.7k views
   • 
   • AndyH
   • December 6, 2019

7. Interpretaion of a plan amendment

   By Gary, February 20, 1999
   • 3 replies
   • 1.7k views
   • 
   • Wessex
   • February 22, 1999

8. TRA '86

   By Randy Watson, September 2, 2007
   • 3 replies
   • 1.7k views
   • 
   • Randy Watson
   • September 2, 2007

9. 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

10. How to determine the 415 limit under a new DB plan when there was a benefit from an old DB plan of the same employer, under old and proposed rules.

    By Guest saeissler, August 11, 2005
    • 4 replies
    • 1.7k views
    • 
    • Guest
    • December 9, 2005

11. EFAST filing of 5500, etc

    By Dinosaur, June 5, 2009
    • 6 replies
    • 1.7k views
    • 
    • Dinosaur
    • June 11, 2009

12. List of transactions not eligible for rollover (Question)

    By newguy2012, May 24, 2012
    • 16 replies
    • 1.7k views
    • 
    • newguy2012
    • May 25, 2012

13. (100%/150% CL minus assets) Deduction Limit

    By flosfur, October 13, 2007
    • 10 replies
    • 1.7k views
    • 
    • flosfur
    • December 13, 2007

14. Vesting in CB plan

    By JanetM, March 1, 2007
    • 4 replies
    • 1.7k views
    • 
    • John Feldt ERPA CPC QPA
    • March 5, 2007

15. Actuarially Increasing the 415 Hi3 comp limit

    By dmb, August 13, 2002
    • 7 replies
    • 1.7k views
    • 
    • dmb
    • August 14, 2002

16. 5500 EZ: To file or not to file

    By Guest jmrodrig, February 12, 2010
    • 1 reply
    • 1.7k views
    • 
    • Andy the Actuary
    • February 12, 2010

17. Buying Annuity Contracts for Terminating DB Plan

    By dpav, July 25, 2019
    • 7 replies
    • 1.7k views
    • 
    • Adam White
    • August 5, 2019

18. Estimated Social Security Benefits

    By Guest tholbert, June 28, 2001
    • 1 reply
    • 1.7k views
    • 
    • david rigby
    • June 28, 2001

19. coverage

    By Gary, January 23, 2012
    • 11 replies
    • 1.7k views
    • 
    • frizzyguy
    • February 10, 2012

20. Benefit Restrictions for Terminating Plans

    By ishi, March 12, 2008
    • 5 replies
    • 1.7k views
    • 
    • Blinky the 3-eyed Fish
    • March 12, 2008

21. 412(i) Plans

    By Guest merlin, January 8, 2002
    • 4 replies
    • 1.7k views
    • 
    • Guest
    • January 9, 2002

22. Life Insurance in DB Plans

    By Guest erepper, October 22, 2004
    • 0 replies
    • 1.7k views
    • 
    • Guest
    • October 22, 2004

23. locating former employee of pension plan

    By Gary, August 20, 1999
    • 3 replies
    • 1.7k views
    • 
    • david rigby
    • August 21, 1999

24. election to change segment rates

    By Dinosaur, June 24, 2011
    • 3 replies
    • 1.7k views
    • 
    • Dinosaur
    • July 12, 2011

25. Floor offset and Form 5500 Participant Count

    By C2C, April 24, 2003
    • 8 replies
    • 1.7k views
    • 
    • C2C
    • April 29, 2003

26. Does anyone know of a good program that generates actuarial conversion

    By Guest Ted H Munice, March 27, 2001
    • 5 replies
    • 1.7k views
    • 
    • Guest
    • March 30, 2001

27. PBGC Asserting Novel Claim Under ERISA Section 4068 and 31 U.S.C. Section 3713

    By WestCoast, May 23, 2013
    • 0 replies
    • 1.7k views
    • 
    • WestCoast
    • May 23, 2013

28. October 417(e) Interest Rates

    By Sellarsian, November 19, 2018
    • 5 replies
    • 1.7k views
    • 
    • Sellarsian
    • November 20, 2018

29. Current Trends in Retirement Plans

    By Gary, December 20, 2001
    • 1 reply
    • 1.7k views
    • 
    • david rigby
    • December 20, 2001

30. If a terminated plans's funding deficiency is never corrected, are there potential additional penalties even though there is no longer a funding standard account?

    By Guest Chamelnix, September 30, 2003
    • 3 replies
    • 1.7k views
    • 
    • Guest
    • September 30, 2003

31. Freezing benefit service

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

32. NRA less than 62

    By justanotheradmin, May 8, 2018   

    • nra
    • determination letter
    • 3 replies
    • 1.7k views
    • 
    • Larry Starr
    • May 9, 2018

33. Opening balance wear away issues.

    By Gary, August 7, 2000
    • 0 replies
    • 1.7k views
    • 
    • Gary
    • August 7, 2000

34. 2009 AFTAP not yet determined

    By tuni88, March 6, 2009
    • 6 replies
    • 1.7k views
    • 
    • tuni88
    • March 7, 2009

35. 412i Plan

    By Gary, July 29, 2009
    • 6 replies
    • 1.7k views
    • 
    • Gary
    • July 31, 2009

36. Interpretation of 404 deduction limits

    By Gary, December 8, 2004
    • 4 replies
    • 1.7k views
    • 
    • himt4
    • May 4, 2006

37. New Plan for a dead guy?

    By Dennis Povloski, November 14, 2005
    • 7 replies
    • 1.7k views
    • 
    • Effen
    • November 14, 2005

38. Need 1995 120% Annual Federal Mid-Term Rate

    By JAY21, April 15, 2004
    • 3 replies
    • 1.7k views
    • 
    • JAY21
    • April 15, 2004

39. Cash-out rules for DB plans with employee contributions

    By DTH, October 15, 2002
    • 1 reply
    • 1.7k views
    • 
    • MGB
    • October 15, 2002

40. 401(a)(26)

    By Blinky the 3-eyed Fish, May 19, 2004
    • 6 replies
    • 1.7k views
    • 
    • AndyH
    • May 25, 2004

41. Terminating DB Plan & Opening A New One

    By metsfan026, May 23, 2024
    • 2 replies
    • 1.7k views
    • 
    • david rigby
    • May 23, 2024

42. Lyme disease mortality

    By tymesup, May 26, 2009
    • 11 replies
    • 1.7k views
    • 
    • Belgarath
    • May 27, 2009

43. AFTAP H_LL - NEED HELP UNDERSTANDING

    By HarleyBabe, March 28, 2008
    • 4 replies
    • 1.7k views
    • 
    • HarleyBabe
    • March 31, 2008

44. Defined Benefit contribution

    By jkdoll2, July 19, 2011
    • 14 replies
    • 1.7k views
    • 
    • AndyH
    • July 22, 2011

45. Rev. Proc. 90-49

    By jpod, July 16, 2018
    • 7 replies
    • 1.7k views
    • 
    • jpod
    • July 18, 2018

46. Actuarial Adjustment for late retirement

    By IhrtERISA, May 5, 2011
    • 1 reply
    • 1.7k views
    • 
    • SoCalActuary
    • May 5, 2011

47. IRC 436 Frozen Plan

    By Andy the Actuary, November 10, 2008
    • 2 replies
    • 1.7k views
    • 
    • Andy the Actuary
    • November 10, 2008

48. Pro Rate under PPA through Termination Date?

    By Blinky the 3-eyed Fish, November 18, 2008
    • 6 replies
    • 1.7k views
    • 
    • Blinky the 3-eyed Fish
    • November 21, 2008

49. PBGC phase-in

    By tymesup, October 27, 2009
    • 3 replies
    • 1.7k views
    • 
    • SoCalActuary
    • March 4, 2010

50. Missed RMDs

    By Just Me, February 3, 2011
    • 1 reply
    • 1.7k views
    • 
    • masteff
    • February 3, 2011