Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Life Insurance in a DB plan

   By AndyH, December 7, 2006
   • 4 replies
   • 1.7k views
   • 
   • AndyH
   • December 29, 2006

2. Plan Termination & 436 restrictions

   By Dennis Povloski, October 7, 2009
   • 4 replies
   • 1.3k views
   • 
   • Dennis Povloski
   • October 8, 2009

3. Must Plan Administrators have returning employee/Plan Participants "Reaffirm" Designated Beneficiary

   By pwitt, August 21, 2024
   • 4 replies
   • 972 views
   • 
   • acm_acm
   • August 22, 2024

4. QSERP Question

   By Guest CKING1, May 27, 2005
   • 4 replies
   • 4k views
   • 
   • AndyH
   • September 18, 2006

5. Permissive Aggregation

   By JAY21, February 17, 2006
   • 4 replies
   • 2.2k views
   • 
   • Tom Poje
   • March 3, 2006

6. Impact of Poor Investment Results

   By Stash026, August 1, 2019
   • 4 replies
   • 1.1k views
   • 
   • CuseFan
   • August 1, 2019

7. DB as replacement to Profit Sharing Plan

   By Guest Gordy, December 1, 2004
   • 4 replies
   • 1.3k views
   • 
   • could be me maybe not
   • December 1, 2004

8. Am I reading the 415(b) regs correctly

   By Belgarath, November 4, 2013
   • 4 replies
   • 1.3k views
   • 
   • Calavera
   • November 4, 2013

9. Secure 2.0 Marital - No longer CG rule

   By Lou S., February 22, 2024
   • 4 replies
   • 1.2k views
   • 
   • david rigby
   • February 22, 2024

10. Full funding and reconciliaiton account

    By Effen, April 14, 2004
    • 4 replies
    • 1.2k views
    • 
    • Effen
    • April 15, 2004

11. initial recognition of FAS 87 for non-US Plan

    By Guest buyertoday, May 15, 2003
    • 4 replies
    • 1.4k views
    • 
    • david rigby
    • May 15, 2003

12. Onsite with the PBGC

    By RCK, October 8, 2008
    • 4 replies
    • 1.1k views
    • 
    • Guest
    • October 21, 2008

13. Cash balance with profit sharing

    By ombskid, January 16, 2009
    • 4 replies
    • 1.1k views
    • 
    • abanky
    • January 16, 2009

14. 5500EZ - filing required or not?

    By JBones, October 13, 2011
    • 4 replies
    • 1.6k views
    • 
    • JBones
    • October 18, 2011

15. Change in Actuarial Equivalent Assumption

    By retbenser, February 14, 2013
    • 4 replies
    • 5.4k views
    • 
    • Mike Preston
    • February 15, 2013

16. Trustee decisions final & binding

    By Guest sidalee1, January 25, 2006
    • 4 replies
    • 1.2k views
    • 
    • Effen
    • January 26, 2006

17. Commissions on Life Insurance

    By Effen, November 8, 2006
    • 4 replies
    • 1.7k views
    • 
    • SteveH
    • November 10, 2006

18. DB / Simple 401(k) Plan

    By Guest elang, October 13, 2011
    • 4 replies
    • 1k views
    • 
    • John Feldt ERPA CPC QPA
    • October 14, 2011

19. To terminate or to not terminate?

    By ERISAgeek111, September 25, 2019
    • 4 replies
    • 754 views
    • 
    • Lou S.
    • September 26, 2019

20. Curtailment Under FAS 158

    By Guest merlin, April 22, 2008
    • 4 replies
    • 1.9k views
    • 
    • Guest
    • April 23, 2008

21. Non-Profit Organization with DB & DC Plans

    By JAY21, March 22, 2012
    • 4 replies
    • 944 views
    • 
    • movedon
    • March 22, 2012

22. Cash Balance and Forfeiture

    By retbenser, March 28, 2013
    • 4 replies
    • 2.2k views
    • 
    • FAPInJax
    • April 1, 2013

23. aggregating plans for 415 limit

    By Pension RC, May 27, 2014   

    • 415 limit
    • 4 replies
    • 1.1k views
    • 
    • 12AX7
    • May 28, 2014

24. Early Retirement Pensioner Returning To Work. What Happens To Benefit?

    By Stash026, March 3, 2016
    • 4 replies
    • 1k views
    • 
    • My 2 cents
    • March 4, 2016

25. Brain Cramp - EOY Val and Sole Proprietor

    By mwyatt, September 6, 2012
    • 4 replies
    • 1.2k views
    • 
    • Calavera
    • September 7, 2012

26. Rev. Rul. 74-307

    By dpav, April 26, 2021
    • 4 replies
    • 1.3k views
    • 
    • dpav
    • April 26, 2021

27. Election Package Where No Restrictions Apply

    By Andy the Actuary, April 22, 2009
    • 4 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • April 23, 2009

28. Muliemployer deduction problems & 412(c)(8)

    By Guest, December 2, 1999
    • 4 replies
    • 1.8k views
    • 
    • KJohnson
    • December 21, 1999

29. Short Plan Year Charges

    By Andy the Actuary, February 14, 2011
    • 4 replies
    • 1.9k views
    • 
    • Guest
    • September 27, 2012

30. Deduction Split

    By gregburst, May 3, 2011
    • 4 replies
    • 1.5k views
    • 
    • Calavera
    • May 5, 2011

31. IRS 417(e) Mortality Table 2022

    By John Ingle, June 25, 2021
    • 4 replies
    • 3.8k views
    • 
    • CuseFan
    • June 25, 2021

32. DB/DC combo testing issue-avoiding the Gateway

    By AndyH, February 22, 2005
    • 4 replies
    • 1.6k views
    • 
    • Tom Poje
    • February 25, 2005

33. Calculating Normal Accrual Rates and Equivalent Allocation Rates

    By Guest Grumpy456, November 8, 2006
    • 4 replies
    • 7.4k views
    • 
    • Guest
    • November 17, 2006

34. Critical Status Notice

    By carrots, February 15, 2011
    • 4 replies
    • 1k views
    • 
    • carrots
    • February 15, 2011

35. Top 25 lump sum restrictions

    By YankeeFan, February 15, 2013
    • 4 replies
    • 6.5k views
    • 
    • Mike Preston
    • February 15, 2013

36. S-Corp and timing of deduction

    By John Feldt ERPA CPC QPA, March 22, 2007
    • 4 replies
    • 2.2k views
    • 
    • wsp
    • March 27, 2007

37. short plan year

    By Gary, January 13, 2011
    • 4 replies
    • 2k views
    • 
    • Effen
    • January 14, 2011

38. Fair value of plan assets

    By SSRRS, June 7, 2019
    • 4 replies
    • 1.1k views
    • 
    • Bird
    • June 10, 2019

39. Annual Funding Notice Timing?

    By Craig Jacobs, April 10, 2020
    • 4 replies
    • 1k views
    • 
    • CuseFan
    • April 15, 2020

40. Benefit Increase Amendment

    By Guest penman, May 7, 2004
    • 4 replies
    • 1.6k views
    • 
    • Blinky the 3-eyed Fish
    • May 17, 2004

41. Restricted HCE payment

    By Jim Norman, December 17, 2007
    • 4 replies
    • 1.6k views
    • 
    • Jim Norman
    • December 18, 2007

42. Participant Notices if Benefit Restrictions apply

    By dmb, January 24, 2008
    • 4 replies
    • 1.7k views
    • 
    • JanetM
    • February 11, 2008

43. Life Insurance Purchased from Plan

    By Buckoosier, April 3, 2018
    • 4 replies
    • 936 views
    • 
    • Buckoosier
    • April 5, 2018

44. Benefit Restrictions on Plan Termination?

    By Dougsbpc, December 1, 2008
    • 4 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • December 1, 2008

45. Partial Plan Termination

    By ishi, June 19, 2009
    • 4 replies
    • 2.2k views
    • 
    • ishi
    • June 30, 2009

46. Underfunded frozen PBGC Plan

    By SSRRS, September 26, 2019
    • 4 replies
    • 949 views
    • 
    • SSRRS
    • October 2, 2019

47. Combined (DB & DC) plan limits for 1999

    By Guest DavidB, January 4, 2000
    • 4 replies
    • 1.5k views
    • 
    • Guest
    • January 5, 2000

48. employee contributions in a DB plan

    By Guest lisbetf, October 30, 2002
    • 4 replies
    • 1.7k views
    • 
    • mwyatt
    • December 18, 2002

49. FSA credit balance and required quarterly contributions

    By Guest HaroldA, June 28, 2005
    • 4 replies
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • June 28, 2005

50. How do I coordinate the 415 limitation when computing the lump sum payout for ee in 2 pension plans? total accrued benefits < 415 limits

    By VeryOldMan, June 27, 2021
    • 4 replies
    • 959 views
    • 
    • Calavera
    • June 30, 2021