Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Contributory DB Plans -- Pre-tax Contributions Allowed?

   By davef, January 21, 1999
   • 4 replies
   • 1.9k views
   • 
   • Gary
   • February 16, 1999

2. Frozen DB Plan

   By Guest bjfgfg, April 26, 2007
   • 4 replies
   • 1.4k views
   • 
   • Guest
   • April 27, 2007

3. 415 lump sums in 2009

   By FAPInJax, January 2, 2009
   • 4 replies
   • 1.3k views
   • 
   • eeyore
   • January 3, 2009

4. Takeover Valuation and Timing

   By abanky, October 25, 2010
   • 4 replies
   • 1.3k views
   • 
   • My 2 cents
   • October 29, 2010

5. Halting pension payments

   By dmwe, December 21, 2010
   • 4 replies
   • 1.2k views
   • 
   • dmwe
   • December 22, 2010

6. Brain Cramp on 436

   By mwyatt, December 8, 2011
   • 4 replies
   • 1.3k views
   • 
   • Andy the Actuary
   • December 9, 2011

7. Overfunded DB seeks Underfunded DB for possible LTR

   By Flyboyjohn, July 31, 2014
   • 4 replies
   • 1.3k views
   • 
   • Effen
   • October 6, 2014

8. 415 Limit Distributions to avoid impermissible forfeiture-taxation

   By JAY21, February 1, 2016
   • 4 replies
   • 1.8k views
   • 
   • Calavera
   • February 3, 2016

9. Can Plans Be Tested Separately?

   By metsfan026, December 15, 2022
   • 4 replies
   • 1.7k views
   • 
   • My Three Sons
   • December 20, 2022

10. 2013 Earned Income Calcs

    By stbennet, January 15, 2014
    • 4 replies
    • 1k views
    • 
    • Belgarath
    • January 15, 2014

11. Floor Offset 415 Limit

    By Dougsbpc, January 6, 2018
    • 4 replies
    • 1.4k views
    • 
    • Dougsbpc
    • January 9, 2018

12. Merging plans

    By david rigby, January 9, 2002
    • 4 replies
    • 2.1k views
    • 
    • MGB
    • January 11, 2002

13. violation of 404(c)?

    By joel, May 22, 2003
    • 4 replies
    • 1.4k views
    • 
    • Guest
    • May 23, 2003

14. 3rd segment rate for averaging assets

    By My 2 cents, August 21, 2013   

    • What are people doing?
    • 4 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • August 22, 2013

15. Interest added when a lump sum payout is corrected

    By Gary, April 13, 2000
    • 4 replies
    • 1.9k views
    • 
    • richard
    • April 15, 2000

16. Employer wants to rescind DBP during first year; does not want the plan.

    By Guest LMalone, May 11, 2005
    • 4 replies
    • 1.3k views
    • 
    • could be me maybe not
    • May 12, 2005

17. Freeze of Benefits and Patial Plan Termination

    By Guest merlin, April 26, 2007
    • 4 replies
    • 2.4k views
    • 
    • AndyH
    • April 26, 2007

18. Required year end deliveries

    By Audrey, July 2
    • 4 replies
    • 1.1k views
    • 
    • Audrey
    • July 2

19. What is my lump sum?

    By JBones, January 18, 2010
    • 4 replies
    • 1.8k views
    • 
    • John Feldt ERPA CPC QPA
    • January 20, 2010

20. Top Heavy Calculation

    By emmetttrudy, May 11, 2012
    • 4 replies
    • 2.1k views
    • 
    • frizzyguy
    • May 22, 2012

21. Beginning of Year Valuation

    By Dougsbpc, December 17, 2001
    • 4 replies
    • 3k views
    • 
    • david rigby
    • December 18, 2001

22. Help on PBGC guarantees

    By Guest DBPension, April 30, 2009
    • 4 replies
    • 1k views
    • 
    • tymesup
    • May 1, 2009

23. Top Heavy Aggregation/DB + 401k

    By Guest C. Slimmon, April 18, 2000
    • 4 replies
    • 2.6k views
    • 
    • richard
    • April 22, 2000

24. 404(a)(7) Deduction problem

    By Guest Keith N, January 21, 2003
    • 4 replies
    • 1.3k views
    • 
    • AndyH
    • January 21, 2003

25. NRA & Notice 2007-69

    By Penman2006, November 21, 2007
    • 4 replies
    • 1.1k views
    • 
    • Penman2006
    • November 23, 2007

26. 2008 Schedule SB

    By mwyatt, March 13, 2009
    • 4 replies
    • 1k views
    • 
    • Guest
    • March 13, 2009

27. 415 Lump sum limit

    By Guest DBStudentAct, October 7, 2013
    • 4 replies
    • 6.4k views
    • 
    • david rigby
    • June 18, 2014

28. 2012 Schedule SB - Amend or not amend?

    By rblum50, September 23, 2014
    • 4 replies
    • 940 views
    • 
    • david rigby
    • September 23, 2014

29. questions regarding defined benefits for a company

    By Guest MaryMary, February 24, 1999
    • 4 replies
    • 2k views
    • 
    • Larry M
    • February 26, 1999

30. Suspension of Benefits Notification

    By Gary, May 17, 2001
    • 4 replies
    • 3.1k views
    • 
    • MGB
    • May 18, 2001

31. Testing a Floor-Offset Arrangement for Nodiscrimin

    By Guest merlin, July 24, 2003
    • 4 replies
    • 1.6k views
    • 
    • Guest
    • July 25, 2003

32. Deminimus Benefit

    By Dougsbpc, November 25, 2003
    • 4 replies
    • 3.4k views
    • 
    • David MacLennan
    • November 30, 2003

33. RMD in DB using Annuity method

    By himt4, October 24, 2006
    • 4 replies
    • 2.4k views
    • 
    • himt4
    • October 25, 2006

34. Quarterly contributions in year of plan termination

    By AndyH, January 15, 2014
    • 4 replies
    • 1.9k views
    • 
    • AndyH
    • January 16, 2014

35. Lump Sum and 417(e)

    By EBECatty, January 19, 2024
    • 4 replies
    • 2.1k views
    • 
    • EBECatty
    • January 23, 2024

36. Suspension of Benefits - Notification

    By Guest ircreader, September 22, 2005
    • 4 replies
    • 3.4k views
    • 
    • Guest
    • September 23, 2005

37. Restricted Payments

    By AndyH, February 19, 2009
    • 4 replies
    • 2.6k views
    • 
    • AndyH
    • February 23, 2009

38. Allocating Contributions

    By SSRRS, November 14, 2018
    • 4 replies
    • 554 views
    • 
    • SSRRS
    • November 16, 2018

39. Lump Sum Distribution after Annuity Starting Date

    By richard, April 24, 2000
    • 4 replies
    • 2.2k views
    • 
    • richard
    • April 25, 2000

40. DB/DC Combined Plans - Non Discrimination Testing

    By Gary, April 27, 2007
    • 4 replies
    • 2.7k views
    • 
    • SoCalActuary
    • April 30, 2007

41. Age discrimination

    By Draper55, March 7, 2014
    • 4 replies
    • 1.4k views
    • 
    • MWeddell
    • March 11, 2014

42. Quarterly contributions - Year 2 - ASPA Q/A?

    By Effen, August 1, 2005
    • 4 replies
    • 1.4k views
    • 
    • Effen
    • August 2, 2005

43. Multiple DB plans

    By retbenser, July 2, 2010
    • 4 replies
    • 1.2k views
    • 
    • retbenser
    • July 3, 2010

44. When can a sole member/participant have a DB plan?

    By Lori H, April 19, 2017
    • 4 replies
    • 771 views
    • 
    • Calavera
    • April 20, 2017

45. Reduction in flat benefit formula

    By Guest AlCal, July 20, 2000
    • 4 replies
    • 1.7k views
    • 
    • Gary
    • July 24, 2000

46. IRS 736(a) income, can a db plan be set up?

    By Jakyasar, December 5, 2019
    • 4 replies
    • 1k views
    • 
    • Jakyasar
    • December 9, 2019

47. Limit Funding Target by 415 LS limit?

    By Guest raintrain19, May 23, 2013   

    • Funding Target
    • 415
    • 4 replies
    • 2.4k views
    • 
    • Calavera
    • June 3, 2013

48. -11g and discirmination

    By Bri, April 29, 2019
    • 4 replies
    • 1.1k views
    • 
    • Mike Preston
    • April 30, 2019

49. Interest on Late Quarterlies after the plan year

    By Guest Tautened Winds, February 4, 2006
    • 4 replies
    • 1.6k views
    • 
    • Guest
    • February 19, 2006

50. Salary History

    By SSRRS, December 6, 2019
    • 4 replies
    • 754 views
    • 
    • SSRRS
    • December 16, 2019