Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. 412(i) Plan Audit from Hell (PART 2)

   By RayJJohnsonJr, August 22, 2009
   • 33 replies
   • 4.3k views
   • 
   • Mike Preston
   • January 7, 2010

2. Burning Carryover Balance

   By Guest TammyS, March 9, 2009
   • 20 replies
   • 4.3k views
   • 
   • Mike Preston
   • March 12, 2009

3. What is a Shortfall?

   By Calavera, September 29, 2008
   • 16 replies
   • 4.3k views
   • 
   • Andy the Actuary
   • March 14, 2009

4. actuarial equivalence

   By Gary, April 15, 2002
   • 11 replies
   • 4.3k views
   • 
   • MGB
   • April 17, 2002

5. QNEC and Employer contributions

   By Gary, July 17, 2008
   • 8 replies
   • 4.3k views
   • 
   • Bird
   • July 24, 2008

6. New MDIB rules

   By Guest Barbara Neckrich, August 31, 1998
   • 5 replies
   • 4.3k views
   • 
   • Wessex
   • September 2, 1998

7. DB Offset Plans and the IRS

   By Blinky the 3-eyed Fish, September 27, 2004
   • 30 replies
   • 4.3k views
   • 
   • could be me maybe not
   • January 6, 2005

8. Required Restatement for Terminated Plan?

   By justanotheradmin, April 12, 2019
   • 15 replies
   • 4.3k views
   • 
   • Lou S.
   • April 16, 2019

9. Freezing cash balance plan - can the interest credit be frozen too?

   By JDuns, January 14, 2004
   • 3 replies
   • 4.2k views
   • 
   • Gary
   • January 21, 2004

10. Restricted Employee Calculation

    By LIBOR, January 10, 2002
    • 20 replies
    • 4.2k views
    • 
    • AndyH
    • August 15, 2002

11. Deduction Limit Under 404(a)(1)(D)(iv)

    By Guest merlin, August 17, 2004
    • 17 replies
    • 4.2k views
    • 
    • Guest
    • November 18, 2004

12. Where can I deduct this contribution?

    By Guest Whatup, October 23, 2007
    • 22 replies
    • 4.2k views
    • 
    • SoCalActuary
    • October 30, 2007

13. Applying for an EIN for a DB Plan Trust

    By Guest AK1321, January 15, 2008
    • 6 replies
    • 4.2k views
    • 
    • Bird
    • January 16, 2008

14. post normal ret age act increases

    By Gary, April 12, 2002
    • 14 replies
    • 4.2k views
    • 
    • Blinky the 3-eyed Fish
    • November 6, 2003

15. 417(e) interest rates

    By carrots, February 17, 2010
    • 10 replies
    • 4.2k views
    • 
    • david rigby
    • February 18, 2010

16. 2009 FTAP/AFTAP and Credit Balance

    By Guest jmrodrig, August 26, 2009
    • 15 replies
    • 4.2k views
    • 
    • Andy the Actuary
    • August 28, 2009

17. 401(a)(26) - any exception?

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

18. Termination of a 412(i) plan

    By Guest Brickbat, December 1, 2005
    • 8 replies
    • 4.2k views
    • 
    • Guest
    • December 2, 2005

19. 412(i) plans

    By Lori H, February 18, 2003
    • 25 replies
    • 4.2k views
    • 
    • mwyatt
    • February 27, 2003

20. Restatement of Defined Benefit Plan

    By Ted, December 13, 2018
    • 17 replies
    • 4.2k views
    • 
    • Mike Preston
    • February 18, 2020

21. Does a DB plan need an Investment Policy Statement?

    By Guest Grumpy456, April 16, 2007
    • 9 replies
    • 4.2k views
    • 
    • Effen
    • April 17, 2007

22. DB Plan Termination - NonPBGC - Assets Insufficient

    By Guest LDorsa, November 10, 2014   

    • DB
    • Plan Termination
    • 17 replies
    • 4.2k views
    • 
    • Mike Preston
    • February 23, 2017

23. Pre-Termination Restrictions

    By Guest pensionpete, May 29, 2003
    • 21 replies
    • 4.2k views
    • 
    • Blinky the 3-eyed Fish
    • June 25, 2003

24. Top heavy in frozen DB plan

    By Belgarath, February 2, 2005
    • 21 replies
    • 4.1k views
    • 
    • Guest
    • February 10, 2005

25. 110% rule revisited

    By Jakyasar, August 27
    • 8 replies
    • 4.1k views
    • 
    • Calavera
    • September 3

26. 414(k) Account

    By mming, February 1, 2003
    • 5 replies
    • 4.1k views
    • 
    • Guest
    • February 3, 2003

27. Under funded terminating DB plan

    By Guest RSNOW, July 23, 2003
    • 15 replies
    • 4.1k views
    • 
    • KJohnson
    • July 25, 2003

28. Funding Deadline

    By Guest, October 25, 1999
    • 5 replies
    • 4.1k views
    • 
    • John A
    • October 26, 1999

29. 415 Calculations

    By Guest Turtle_01, March 7, 2005
    • 11 replies
    • 4.1k views
    • 
    • AndyH
    • August 30, 2005

30. Plan Termination -- If adding a lump sum option for participants not in pay status may a different lookback month be used?

    By WestCoast, April 17, 2015   

    • lump sum
    • 417(e)
    • (and 2 more)

      Tagged with:

      • lump sum
      • 417(e)
      • anti-cutback
      • lookback month
    • 6 replies
    • 4.1k views
    • 
    • Andy the Actuary
    • May 5, 2015

31. Freezing or partially freezing a DB plan-what are the concerns?

    By Guest MattGulseth, May 26, 2000
    • 7 replies
    • 4.1k views
    • 
    • Guest
    • June 6, 2000

32. PBGC Plan Term Waiver

    By Blinky the 3-eyed Fish, August 23, 2002
    • 11 replies
    • 4.1k views
    • 
    • WDIK
    • July 20, 2005

33. Most Valuable Accrual Rate

    By Blinky the 3-eyed Fish, June 14, 2002
    • 4 replies
    • 4.1k views
    • 
    • Guest
    • June 28, 2002

34. Where do I find Social Security Covered Compensation Taxable Wage Base

    By Guest, May 18, 2000
    • 6 replies
    • 4.1k views
    • 
    • Guest
    • June 2, 2000

35. YIKES ! Sis just got a 10K Bill

    By Guest edwardc3000, March 14, 2007
    • 20 replies
    • 4.1k views
    • 
    • Guest
    • March 21, 2007

36. Is this J&S Annuity Qualified?

    By Guest jfreeborn, January 6, 2011
    • 11 replies
    • 4.1k views
    • 
    • My 2 cents
    • January 7, 2011

37. 415 increases in frozen plan?

    By Belgarath, August 24, 2007
    • 9 replies
    • 4.1k views
    • 
    • ak2ary
    • August 29, 2007

38. permitted investments

    By PensionNewbee, September 9, 2003
    • 8 replies
    • 4.1k views
    • 
    • David MacLennan
    • September 12, 2003

39. Restricted Participant under 1.401(a)(4)-5(b)

    By Guest meggie, October 23, 2002
    • 1 reply
    • 4.1k views
    • 
    • MGB
    • October 24, 2002

40. My wife and I are thinking about switching to a DB plan. With our ages

    By Guest sampat, January 15, 2001
    • 31 replies
    • 4.1k views
    • 
    • Guest
    • January 23, 2001

41. Sponsor as Life Insurance Beneficiary

    By Dalai Pookah, September 19, 2019   

    • life insurance
    • beneficiary
    • (and 1 more)

      Tagged with:

      • life insurance
      • beneficiary
      • prohibited transaction?
    • 11 replies
    • 4.1k views
    • 
    • Larry Starr
    • September 23, 2019

42. Full Funding Limitation & Amotization of Bases

    By flosfur, January 16, 2007
    • 7 replies
    • 4.1k views
    • 
    • Guest
    • July 8, 2008

43. ERISA Title IV

    By Guest Carol the Writer, August 5, 2003
    • 5 replies
    • 4k views
    • 
    • David MacLennan
    • August 10, 2003

44. Defined Benefit Minimum Required Distribution calculations for plans w

    By Guest Victoria Pelletiere, November 13, 2002
    • 18 replies
    • 4k views
    • 
    • David MacLennan
    • July 22, 2003

45. "Unterminating" a Plan

    By Scott, December 1, 1998
    • 2 replies
    • 4k views
    • 
    • david rigby
    • December 3, 1998

46. Small payment force out

    By fiona1, August 9, 2017
    • 8 replies
    • 4k views
    • 
    • CuseFan
    • August 9, 2017

47. Cash Balance Plan Accrued Benefit

    By Gary, June 27, 2008
    • 8 replies
    • 4k views
    • 
    • Gary
    • July 1, 2008

48. Question about retro payments and rollovers

    By Guest RobBobBobby, November 5, 2012
    • 9 replies
    • 4k views
    • 
    • Guest
    • November 5, 2012

49. Unwinding a Plan

    By Gary, June 17, 2008
    • 6 replies
    • 4k views
    • 
    • goldtpa
    • December 28, 2010

50. 2008 Quarterly Contributions

    By Andy the Actuary, October 10, 2007
    • 22 replies
    • 4k views
    • 
    • Guest
    • January 7, 2009