Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Combined 415 limits

   By nancy, December 22, 1999
   • 1 reply
   • 1.7k views
   • 
   • Guest
   • December 24, 1999

2. PVAB used for RMD

   By Cynchbeast, October 23, 2014
   • 2 replies
   • 1.7k views
   • 
   • Lou S.
   • October 23, 2014

3. Top Heavy Minimum under EGTRRA

   By AndyH, March 29, 2002
   • 4 replies
   • 1.7k views
   • 
   • AndyH
   • April 1, 2002

4. Interest on Late Quarterlies after the plan year

   By Guest Tautened Winds, February 4, 2006
   • 4 replies
   • 1.7k views
   • 
   • Guest
   • February 19, 2006

5. Non-discrimination Testing

   By Guest The Pension Kid, September 27, 2005
   • 1 reply
   • 1.7k views
   • 
   • Mike Preston
   • September 28, 2005

6. Expected Outflows for FAS 87/132/158

   By dmb, July 10, 2015
   • 5 replies
   • 1.7k views
   • 
   • My 2 cents
   • July 10, 2015

7. COB adjustment

   By Guest jmrodrig, January 26, 2010
   • 1 reply
   • 1.7k views
   • 
   • Mike Preston
   • January 26, 2010

8. Brother Sister Relationship to Establish a DB Plan

   By Hoard1, December 30, 1999
   • 4 replies
   • 1.7k views
   • 
   • Guest
   • January 5, 2000

9. Gatt Rares

   By Guest Gerald Goode, June 6, 2001
   • 2 replies
   • 1.7k views
   • 
   • david rigby
   • June 6, 2001

10. Plan Document

    By Gary, February 11, 2010
    • 11 replies
    • 1.7k views
    • 
    • SoCalActuary
    • February 16, 2010

11. Restorative Payments and Tax Deductibility

    By Chris123, January 28, 2020
    • 8 replies
    • 1.7k views
    • 
    • Mike Preston
    • February 27, 2020

12. Repymt of lump sum distribution and then rehired

    By Guest Donald H. Miller, May 15, 2000
    • 0 replies
    • 1.7k views
    • 
    • Guest
    • May 15, 2000

13. Reversion of excess pension assets and Medicaid/Medicare

    By Guest Lonnie Tomlin, June 19, 2000
    • 2 replies
    • 1.7k views
    • 
    • IRC401
    • June 20, 2000

14. Excise Tax on DB Funding Deficiencies

    By Guest Powers, August 24, 2004
    • 4 replies
    • 1.7k views
    • 
    • Effen
    • August 24, 2004

15. Another Settlement Accounting question (or two)

    By dmb, July 1, 2014   

    • Settlement
    • FAS
    • 2 replies
    • 1.7k views
    • 
    • david rigby
    • July 2, 2014

16. Overlap and plan year and fiscal year

    By Guest saeissler, October 27, 2005
    • 8 replies
    • 1.7k views
    • 
    • Blinky the 3-eyed Fish
    • November 2, 2005

17. Minimum participation under S401(a)(26)

    By flosfur, October 30, 2005
    • 1 reply
    • 1.7k views
    • 
    • SoCalActuary
    • October 31, 2005

18. overzealous auditors

    By chuTzPA, April 5, 2019
    • 20 replies
    • 1.7k views
    • 
    • chuTzPA
    • April 10, 2019

19. Section 436 Sample Amendments

    By ERISA-Bubs, October 17, 2010
    • 3 replies
    • 1.7k views
    • 
    • My 2 cents
    • October 19, 2010

20. OBRA & RPA Full FUnding Limit Caculation

    By Hoard1, January 12, 2000
    • 3 replies
    • 1.7k views
    • 
    • Hoard1
    • January 12, 2000

21. excess assets

    By Guy on a Limb, June 29, 2021
    • 8 replies
    • 1.7k views
    • 
    • AndyH
    • July 14, 2021

22. Multi-employer plans

    By Guest sonny0, March 3, 2004
    • 3 replies
    • 1.7k views
    • 
    • Mike Preston
    • March 4, 2004

23. Lump sum distribution

    By Gary, April 15, 2003
    • 2 replies
    • 1.7k views
    • 
    • AndyH
    • April 16, 2003

24. Investment purchase of restaurant

    By Gary, August 11, 2010
    • 10 replies
    • 1.7k views
    • 
    • SoCalActuary
    • September 7, 2010

25. AFTAP letter

    By thepensionmaven, December 1, 2008
    • 3 replies
    • 1.7k views
    • 
    • thepensionmaven
    • December 4, 2008

26. Transfer assets from a 401(k) Plan to a DB Plan

    By emmetttrudy, September 15, 2009
    • 3 replies
    • 1.7k views
    • 
    • emmetttrudy
    • September 16, 2009

27. PBGC or GATT

    By Guest newburgh, June 23, 1999
    • 1 reply
    • 1.7k views
    • 
    • Guest
    • June 25, 1999

28. DB/DC contribution over deductible limit

    By Calavera, July 8, 2008
    • 7 replies
    • 1.7k views
    • 
    • Calavera
    • July 9, 2008

29. RPA assumptions

    By FAPInJax, February 4, 2004
    • 6 replies
    • 1.7k views
    • 
    • FAPInJax
    • February 16, 2004

30. Greater of FAP or CB Plan

    By Guest Astro, August 14, 2006
    • 0 replies
    • 1.7k views
    • 
    • Guest
    • August 14, 2006

31. 1099-R required?

    By tuni88, January 19, 2008
    • 1 reply
    • 1.7k views
    • 
    • Guest
    • January 19, 2008

32. Determination Letter New Plan

    By Gary, August 14, 2009
    • 10 replies
    • 1.7k views
    • 
    • Gary
    • August 18, 2009

33. If current year comp is $54,000 but 3 year High Average at 401(a)(17), comp for testing & plan benefit purposes for DB/DC combo plan

    By AdKu, January 12, 2018
    • 3 replies
    • 1.7k views
    • 
    • John Feldt ERPA CPC QPA
    • January 12, 2018

34. Takeover DB Plan

    By Blinky the 3-eyed Fish, May 14, 2004
    • 10 replies
    • 1.7k views
    • 
    • david rigby
    • May 18, 2004

35. 415(b)

    By Guest meggie, July 5, 2001
    • 2 replies
    • 1.7k views
    • 
    • Guest
    • July 11, 2001

36. Anti-Cutback apply to Credited Service Elimination for Rehires?

    By Guest RW, November 13, 2000
    • 1 reply
    • 1.7k views
    • 
    • david rigby
    • November 13, 2000

37. Conversion to 412(i)

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

38. PBGC covered or not?

    By truphao, February 24, 2025
    • 7 replies
    • 1.7k views
    • 
    • C. B. Zeller
    • March 10, 2025

39. AFTAP and termination

    By Guest RBlaine, December 4, 2008
    • 6 replies
    • 1.7k views
    • 
    • Mike Preston
    • December 29, 2008

40. Testing a Floor-Offset Arrangement for Nodiscrimin

    By Guest merlin, July 24, 2003
    • 4 replies
    • 1.7k views
    • 
    • Guest
    • July 25, 2003

41. Maximum Cash Balance Contribution

    By emmetttrudy, November 17, 2009
    • 5 replies
    • 1.7k views
    • 
    • SoCalActuary
    • November 17, 2009

42. 401(a)(26)

    By Guest nedie, September 13, 2007
    • 0 replies
    • 1.7k views
    • 
    • Guest
    • September 13, 2007

43. PBGC Variable Rate Premium exemption

    By Guest HaroldA, June 23, 2005
    • 2 replies
    • 1.7k views
    • 
    • SoCalActuary
    • June 23, 2005

44. "air time"

    By joel, September 22, 2006
    • 3 replies
    • 1.7k views
    • 
    • Guest
    • September 22, 2006

45. 408(b)(2) Disclosure and 404(a)(5) disclosure

    By JOH, July 7, 2022
    • 8 replies
    • 1.7k views
    • 
    • Peter Gulia
    • August 22, 2022

46. Defined Benefit Termination Advice / Dilemma

    By Guest JFriedman, September 21, 2009
    • 9 replies
    • 1.7k views
    • 
    • K2retire
    • September 21, 2009

47. Easy 412(i) question

    By Guest R. Daestrom, August 24, 2004
    • 4 replies
    • 1.7k views
    • 
    • Guest
    • August 24, 2004

48. Retiree Medical Expenses to be paid out of Pension Plan per IRC § 401(

    By Guest Charlie Stevens, July 10, 1999
    • 0 replies
    • 1.7k views
    • 
    • Guest
    • July 10, 1999

49. Plan Termination and rollover

    By No Name, December 2, 2004
    • 1 reply
    • 1.6k views
    • 
    • Belgarath
    • December 2, 2004

50. required min distributions

    By Gary, December 13, 2011
    • 5 replies
    • 1.6k views
    • 
    • Effen
    • December 15, 2011