Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. 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

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

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

3. Secure 2.0 Marital - No longer CG rule

   By Lou S., February 22, 2024
   • 4 replies
   • 1.1k views
   • 
   • david rigby
   • February 22, 2024

4. Full funding and reconciliaiton account

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

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

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

6. Onsite with the PBGC

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

7. Cash balance with profit sharing

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

8. 5500EZ - filing required or not?

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

9. Change in Actuarial Equivalent Assumption

   By retbenser, February 14, 2013
   • 4 replies
   • 5.3k views
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   • Mike Preston
   • February 15, 2013

10. Trustee decisions final & binding

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

11. Commissions on Life Insurance

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

12. DB / Simple 401(k) Plan

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

13. To terminate or to not terminate?

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

14. Curtailment Under FAS 158

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

15. Non-Profit Organization with DB & DC Plans

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

16. Cash Balance and Forfeiture

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

17. aggregating plans for 415 limit

    By Pension RC, May 27, 2014   

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

18. 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

19. Brain Cramp - EOY Val and Sole Proprietor

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

20. Rev. Rul. 74-307

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

21. Election Package Where No Restrictions Apply

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

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

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

23. Short Plan Year Charges

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

24. Deduction Split

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

25. IRS 417(e) Mortality Table 2022

    By John Ingle, June 25, 2021
    • 4 replies
    • 3.7k views
    • 
    • CuseFan
    • June 25, 2021

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

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

27. Calculating Normal Accrual Rates and Equivalent Allocation Rates

    By Guest Grumpy456, November 8, 2006
    • 4 replies
    • 7.3k views
    • 
    • Guest
    • November 17, 2006

28. Critical Status Notice

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

29. Top 25 lump sum restrictions

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

30. S-Corp and timing of deduction

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

31. short plan year

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

32. Fair value of plan assets

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

33. Annual Funding Notice Timing?

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

34. Benefit Increase Amendment

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

35. Restricted HCE payment

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

36. Participant Notices if Benefit Restrictions apply

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

37. Life Insurance Purchased from Plan

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

38. Benefit Restrictions on Plan Termination?

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

39. Partial Plan Termination

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

40. Underfunded frozen PBGC Plan

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

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

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

42. employee contributions in a DB plan

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

43. 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

44. 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
    • 923 views
    • 
    • Calavera
    • June 30, 2021

45. Brother Sister Relationship to Establish a DB Plan

    By Hoard1, December 30, 1999
    • 4 replies
    • 1.6k views
    • 
    • Guest
    • January 5, 2000

46. Plan sez actuarial equivalency uses mortality based on the 71GAM table

    By Gary, October 30, 2000
    • 4 replies
    • 1.9k views
    • 
    • david rigby
    • October 31, 2000

47. Includible Contributions and 2008/2009

    By AndyH, July 22, 2009
    • 4 replies
    • 980 views
    • 
    • AndyH
    • July 23, 2009

48. PBGC Coverage to skirt 404

    By Young Curmudgeon, March 23, 2012
    • 4 replies
    • 1.3k views
    • 
    • emmetttrudy
    • March 28, 2012

49. Fasb 35

    By abanky, May 21, 2002
    • 4 replies
    • 1.4k views
    • 
    • abanky
    • May 21, 2002

50. Top 25 Restricted Employees

    By Guest Tad77, October 16, 2007
    • 4 replies
    • 1.6k views
    • 
    • Mike Preston
    • October 16, 2007