Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. 401(a)(26) problem?

   By AndyH, March 11, 2003
   • 13 replies
   • 2.2k views
   • 
   • AndyH
   • March 13, 2003

2. 401(a)(26) - any exception?

   By Lynn Campbell, December 21, 1999
   • 25 replies
   • 4.2k views
   • 
   • pookah
   • July 6, 2002

3. 401(a)(26) - frozen plan

   By Guest guppy, March 8, 2004
   • 7 replies
   • 3.3k views
   • 
   • Tom Poje
   • March 9, 2004

4. 401(a)(26) - Post NRA Actuarial Increase

   By jpm56, December 20, 2011
   • 3 replies
   • 1.8k views
   • 
   • jpm56
   • January 6, 2012

5. 401(a)(26) -- meaningful benefits

   By akollman06, October 9, 2018   

   • 401(a)(26)
   • 10 replies
   • 3.2k views
   • 
   • Audrey
   • June 17, 2024

6. 401(a)(26) and 410(b)(6)(C)

   By John Feldt ERPA CPC QPA, July 1, 2016   

   • minimum participation
   • transition rule
   • (and 2 more)

     Tagged with:

     • minimum participation
     • transition rule
     • 410(b)(6)(c)
     • 401(a)(26)
   • 1 reply
   • 1.5k views
   • 
   • John Feldt ERPA CPC QPA
   • July 1, 2016

7. 401(a)(26) and 436

   By Draper55, February 23, 2021
   • 7 replies
   • 1.5k views
   • 
   • Mike Preston
   • February 25, 2021

8. 401(a)(26) and document

   By retbenser, May 3, 2011
   • 2 replies
   • 1k views
   • 
   • John Feldt ERPA CPC QPA
   • May 3, 2011

9. 401(a)(26) and Frozen Cash Balance Plan

   By Lou S., February 14, 2022
   • 1 reply
   • 812 views
   • 
   • Effen
   • February 15, 2022

10. 401(a)(26) and Frozen Plan

    By Guest raintrain19, September 12, 2013
    • 7 replies
    • 6.4k views
    • 
    • Kevin C
    • January 1, 2020

11. 401(a)(26) and Meaningful Benefits

    By Dougsbpc, November 30, 2010
    • 1 reply
    • 2.4k views
    • 
    • Effen
    • November 30, 2010

12. 401(a)(26) and Prior Benefit Structure

    By Lori Foresz, August 4, 2004
    • 1 reply
    • 2k views
    • 
    • Blinky the 3-eyed Fish
    • August 4, 2004

13. 401(a)(26) Correction

    By JBones, September 26, 2011
    • 10 replies
    • 3.3k views
    • 
    • PensionPro
    • September 29, 2011

14. 401(a)(26) design failure-how to fix it

    By VeryOldMan, August 26, 2019   

    • fixing plan defects
    • 7 replies
    • 2.1k views
    • 
    • Bill Presson
    • September 4, 2019

15. 401(a)(26) failsafe removed in PPA pre-approved document

    By Dalai Pookah, March 22, 2022
    • 3 replies
    • 865 views
    • 
    • Dalai Pookah
    • March 24, 2022

16. 401(a)(26) for cash balance plans with low interest credits

    By AndyH, March 5, 2014
    • 3 replies
    • 940 views
    • 
    • John Feldt ERPA CPC QPA
    • March 6, 2014

17. 401(a)(26) for closed plan

    By dmb, February 11, 2020
    • 7 replies
    • 2.3k views
    • 
    • Kevin C
    • February 14, 2020

18. 401(a)(26) for cpb for owners only under audit

    By frizzyguy, August 3, 2011
    • 14 replies
    • 3.1k views
    • 
    • frizzyguy
    • December 16, 2011

19. 401(a)(26) for DB with Benefit Offset

    By John Feldt ERPA CPC QPA, September 7, 2006
    • 11 replies
    • 2.4k views
    • 
    • John Feldt ERPA CPC QPA
    • December 15, 2006

20. 401(a)(26) if frozen for HCEs

    By John Feldt ERPA CPC QPA, August 19, 2016   

    • minimum participation
    • 401(a)(26)
    • (and 1 more)

      Tagged with:

      • minimum participation
      • 401(a)(26)
      • meaningful benefit
    • 0 replies
    • 1.5k views
    • 
    • John Feldt ERPA CPC QPA
    • August 19, 2016

21. 401(a)(26) in an offset arrangement

    By Blinky the 3-eyed Fish, February 4, 2003
    • 4 replies
    • 1.3k views
    • 
    • Mike Preston
    • February 4, 2003

22. 401(a)(26) issue

    By Socal.actuary, November 29, 2019   

    • min participation-db
    • 1 reply
    • 537 views
    • 
    • Socal.actuary
    • November 29, 2019

23. 401(a)(26) meaningful benefit

    By John Feldt ERPA CPC QPA, June 30, 2011
    • 1 reply
    • 914 views
    • 
    • SoCalActuary
    • June 30, 2011

24. 401(a)(26) meaningful benefit

    By Guest csk, January 26, 2005
    • 6 replies
    • 2.4k views
    • 
    • Blinky the 3-eyed Fish
    • January 26, 2005

25. 401(a)(26) prior benefits structure

    By Dennis Povloski, August 5, 2011
    • 7 replies
    • 3.8k views
    • 
    • Effen
    • August 15, 2011

26. 401(a)(26) Problem?

    By Dougsbpc, March 5, 2012
    • 2 replies
    • 1.1k views
    • 
    • Dougsbpc
    • March 6, 2012

27. 401(a)(26) question

    By Guest lerieleech, January 29, 2007
    • 1 reply
    • 1.1k views
    • 
    • Guest
    • January 30, 2007

28. 401(a)(26) question

    By Draper55, December 9, 2014
    • 1 reply
    • 868 views
    • 
    • Mike Preston
    • December 12, 2014

29. 401(a)(26) question

    By Earl, November 25, 2016
    • 10 replies
    • 1.1k views
    • 
    • SoCalActuary
    • December 2, 2016

30. 401(a)(26) question

    By truphao, April 17, 2025
    • 2 replies
    • 970 views
    • 
    • truphao
    • April 17, 2025

31. 401(a)(26) Test ?

    By Cloudy, November 10, 2016
    • 9 replies
    • 3.7k views
    • 
    • Effen
    • November 19, 2016

32. 401(a)(26) when Participation is frozen

    By Audrey, July 28, 2023
    • 0 replies
    • 507 views
    • 
    • Audrey
    • July 28, 2023

33. 401(a)(26) with a twist

    By Guest BCMarch10, June 1, 2011
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • June 1, 2011

34. 401(a)(26) with no ees

    By Draper55, August 25, 2021
    • 1 reply
    • 591 views
    • 
    • Effen
    • August 25, 2021

35. 401(a)(26) with offset involving 2 db plan

    By Socal.actuary, November 29, 2019   

    • min part rule with 2 db plan
    • 4 replies
    • 696 views
    • 
    • AndyH
    • December 9, 2019

36. 401(a)(26)- meaningful benefits

    By Guest lerieleech, December 2, 2004
    • 2 replies
    • 1.6k views
    • 
    • Guest
    • December 2, 2004

37. 401(a)(26)-meaningful benefits

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

38. 401(a)(26)-retiree only

    By Draper55, March 2, 2013
    • 5 replies
    • 1.4k views
    • 
    • SoCalActuary
    • March 11, 2013

39. 401(a)(26), but zero compensation

    By Belgarath, September 11, 2014
    • 3 replies
    • 1.4k views
    • 
    • AndyH
    • September 11, 2014

40. 401(a)(31)(B) and non-Code qualified plans

    By Guest Glen, December 22, 2004
    • 6 replies
    • 1.5k views
    • 
    • Alf
    • December 22, 2004

41. 401(a)(4) and Safe Harbor Plan

    By Dougsbpc, February 1, 2007
    • 2 replies
    • 1.8k views
    • 
    • Dougsbpc
    • February 1, 2007

42. 401(a)(4) Corrective Amendment

    By Dougsbpc, May 12, 2003
    • 1 reply
    • 1.6k views
    • 
    • Guest
    • May 14, 2003

43. 401(a)(4) Question

    By Guest raintrain19, January 3, 2014
    • 4 replies
    • 1.2k views
    • 
    • Rball4
    • January 8, 2014

44. 401(a)(4) testing

    By Guest BarryK, March 31, 2004
    • 3 replies
    • 1.3k views
    • 
    • Guest
    • April 1, 2004

45. 401(a)(4) Testing of Contributory DB Plan

    By Guest Doug Goelz, September 3, 2001
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • September 3, 2001

46. 401(a)(4) testing of DB/DC

    By flosfur, December 15, 2007
    • 1 reply
    • 934 views
    • 
    • Mike Preston
    • December 15, 2007

47. 401(a)(4) Testing of DB/DC Combo

    By flosfur, November 24, 2008
    • 2 replies
    • 1.5k views
    • 
    • AndyH
    • November 25, 2008

48. 401(a)(4)-5 and no NHCE's

    By Guest samw, June 24, 2014
    • 0 replies
    • 849 views
    • 
    • Guest
    • June 24, 2014

49. 401(a)(9) - Distributions from DB plan

    By Gary, June 28, 2004
    • 3 replies
    • 1.1k views
    • 
    • Guest
    • June 29, 2004

50. 401(a)(9) Amendments

    By Guest qualified plan, November 16, 2005
    • 1 reply
    • 1.4k views
    • 
    • AndyH
    • November 16, 2005