Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Is a retroactive annuity payment a protected benefit?

   By Guest ethompson, May 20, 2004
   • 4 replies
   • 2k views
   • 
   • Guest
   • October 16, 2007

2. Here's My Story -- It's Sad But True

   By Andy the Actuary, April 21, 2013
   • 4 replies
   • 1.3k views
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   • Andy the Actuary
   • April 22, 2013

3. Easy 412(i) question

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

4. 1099-R forms for 2021

   By Cynchbeast, March 24, 2021
   • 4 replies
   • 1.2k views
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   • BG5150
   • March 24, 2021

5. Cash Balance Top Heavy Plan

   By Gary, May 26, 1999
   • 4 replies
   • 1.7k views
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   • Gary
   • May 29, 1999

6. Restrictions on Lump Sum Distributions to HCEs

   By Andy the Actuary, September 27, 2012
   • 4 replies
   • 2.6k views
   • 
   • SoCalActuary
   • January 10, 2013

7. Boy val/aftap

   By Draper55, March 12, 2015
   • 4 replies
   • 1.3k views
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   • StormShadow
   • March 19, 2015

8. Excise Tax on DB Funding Deficiencies

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

9. S-Corp loss created by DB Contribution

   By Guest elem, August 8, 2005
   • 4 replies
   • 2.6k views
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   • Blinky the 3-eyed Fish
   • August 9, 2005

10. Pension Bills

    By JAY21, July 7, 2006
    • 4 replies
    • 1.5k views
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    • AndyH
    • July 10, 2006

11. Client disclosure

    By Gary, April 19, 2005
    • 4 replies
    • 1.2k views
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    • Lame Duck
    • April 20, 2005

12. PFB and Excess contributions for EOY plans

    By Guest AP914, January 23, 2010
    • 4 replies
    • 1.4k views
    • 
    • Guest
    • January 28, 2010

13. non-spouse beneficiary more than 10 years younger

    By Guest kjk, November 8, 2002
    • 4 replies
    • 2.7k views
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    • RTK
    • November 11, 2002

14. Value of Insurance Contracts

    By AndyH, September 28, 2012
    • 4 replies
    • 1.4k views
    • 
    • Bird
    • October 1, 2012

15. Retroactive Annuity Starting Date Interest

    By Mister Met, December 4, 2013
    • 4 replies
    • 5k views
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    • Calavera
    • December 5, 2013

16. 415 prior plan

    By Guest csk, August 1, 2004
    • 4 replies
    • 1.3k views
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    • AndyH
    • August 2, 2004

17. Rev. Proc. 2000-40

    By Guest penman, March 30, 2005
    • 4 replies
    • 2k views
    • 
    • Guest
    • March 30, 2005

18. Automatic Plan Freeze

    By Gary, November 18, 2008
    • 4 replies
    • 1.3k views
    • 
    • Blinky the 3-eyed Fish
    • November 18, 2008

19. Remove Lump Sum Distributions from DB Plan

    By 12AX7, April 9, 2009
    • 4 replies
    • 1.2k views
    • 
    • 12AX7
    • April 9, 2009

20. Splitting a DB Plan into 2 Plans

    By Mister Met, November 14, 2012
    • 4 replies
    • 1.5k views
    • 
    • frizzyguy
    • December 28, 2012

21. Shortfall Base Q

    By VeryOldMan, December 13, 2019
    • 4 replies
    • 747 views
    • 
    • VeryOldMan
    • December 13, 2019

22. Method for calculating lump sums

    By Guest Andy, June 10, 1999
    • 4 replies
    • 2.3k views
    • 
    • david rigby
    • June 12, 1999

23. Form 5500 filing with asset sale

    By Guest JDL, March 12, 2003
    • 4 replies
    • 1.3k views
    • 
    • E as in ERISA
    • March 12, 2003

24. 411(b) and offset plan

    By Gary, November 8, 2001
    • 4 replies
    • 1.8k views
    • 
    • Gary
    • November 23, 2001

25. DB DC combo question regarding Top Heavy

    By Earl, September 16, 2004
    • 4 replies
    • 1.4k views
    • 
    • AndyH
    • September 17, 2004

26. Do the Attribution Rules Apply?

    By mming, October 1, 2006
    • 4 replies
    • 2.3k views
    • 
    • Mike Preston
    • February 25, 2019

27. Form 8955 SSA required for Cash Balance

    By jmartin, November 4, 2011
    • 4 replies
    • 2.2k views
    • 
    • Effen
    • November 4, 2011

28. Paying lump sums after window expires- Part II

    By Gary1899, September 5, 2019
    • 4 replies
    • 745 views
    • 
    • Sellarsian
    • September 7, 2019

29. Thank an actuary!

    By Guest Carol the Writer, August 2, 2004
    • 4 replies
    • 1.5k views
    • 
    • Blinky the 3-eyed Fish
    • August 2, 2004

30. New Plan - Different Tax and Plan Years

    By SRM, May 2, 2007
    • 4 replies
    • 1.2k views
    • 
    • david rigby
    • May 3, 2007

31. 415 Adjustment Necessary?

    By Dougsbpc, April 5, 2007
    • 4 replies
    • 1.5k views
    • 
    • John Feldt ERPA CPC QPA
    • April 5, 2007

32. New DB plan now for 2020

    By cathyw, September 27, 2021
    • 4 replies
    • 524 views
    • 
    • cathyw
    • September 27, 2021

33. Can QRP (qualified replacement plan) transfer be rolled back into a new defined benefit plan?

    By Jakyasar, January 28, 2022
    • 4 replies
    • 788 views
    • 
    • Bri
    • January 28, 2022

34. Required Beginning Date for Cash Balance Plan

    By emmetttrudy, May 2, 2017
    • 4 replies
    • 1.4k views
    • 
    • Calavera
    • May 3, 2017

35. Timing of discretionary amendments

    By Guest DIY, March 7, 2006
    • 4 replies
    • 2.7k views
    • 
    • Mike Preston
    • March 7, 2006

36. Minimizing Settement Charges?

    By Effen, March 9, 2018   

    • asc accounting concerns
    • 4 replies
    • 969 views
    • 
    • Dave Rumas
    • March 13, 2018

37. Code Fore 94 GAR Mortality On Sch. B

    By Guest merlin, July 12, 2004
    • 4 replies
    • 1.9k views
    • 
    • Guest
    • July 16, 2004

38. Actuarial Increase for late retirement

    By John Feldt ERPA CPC QPA, July 5, 2007
    • 4 replies
    • 6.1k views
    • 
    • ak2ary
    • July 6, 2007

39. Long Term Healthcare

    By Guest skc, September 2, 2008
    • 4 replies
    • 1k views
    • 
    • GBurns
    • September 3, 2008

40. new comp/cash balance excel spreadsheet

    By thepensionmaven, July 7, 2012
    • 4 replies
    • 2.7k views
    • 
    • Guest
    • August 1, 2012

41. plan conversion

    By thepensionmaven, December 28, 2012
    • 4 replies
    • 1.1k views
    • 
    • frizzyguy
    • December 31, 2012

42. Interest on credit balance for quarterly contribution requirement

    By dmb, July 10, 2006
    • 4 replies
    • 1.8k views
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    • Mike Preston
    • February 19, 2008

43. Defined Benefit Plan/Bankruptcy/Something Smells

    By Guest Steve McIntire, September 1, 2009
    • 4 replies
    • 1.4k views
    • 
    • masteff
    • September 2, 2009

44. Suppose the IRS decides to use the SOA mortality tables

    By My 2 cents, January 22, 2015   

    • Funding and lump sums
    • 4 replies
    • 2k views
    • 
    • Effen
    • January 23, 2015

45. Stock Investment in DB Plan - Prohibited?

    By Guest AEA, February 5, 2003
    • 4 replies
    • 1.8k views
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    • AndyH
    • February 6, 2003

46. Qualified Disability Benefit Protected?

    By Snapper, August 4, 2021
    • 4 replies
    • 1.6k views
    • 
    • Effen
    • July 9, 2025

47. Post Age 65 Retirement 415 Limit

    By Dougsbpc, November 2, 2022
    • 4 replies
    • 719 views
    • 
    • Effen
    • November 2, 2022

48. DB & PS Combo

    By dmb, July 30, 2003
    • 4 replies
    • 1.1k views
    • 
    • WDIK
    • July 30, 2003

49. Average Benefit Percentage Test Involving a Frozen DB Plan

    By LIBOR, August 2, 2004
    • 4 replies
    • 2k views
    • 
    • LIBOR
    • August 3, 2004

50. Discriminatory Plan Feature

    By Guest Texas_Acty, January 13, 2006
    • 4 replies
    • 1.5k views
    • 
    • WDIK
    • January 13, 2006