Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. 401(a)(9) Minimum From Terminating DB and Subsequent RMD

   By Guest pension222, May 19, 2004
   • 9 replies
   • 1.9k views
   • 
   • Blinky the 3-eyed Fish
   • June 8, 2004

2. 401(a)(9)-Rollovers to DB Plan

   By JAY21, December 22, 2004
   • 2 replies
   • 1k views
   • 
   • mbozek
   • December 23, 2004

3. 401(a)26

   By SKC, April 27, 2025
   • 1 reply
   • 1.1k views
   • 
   • truphao
   • April 27, 2025

4. 401(a)26 Problem with Frozen Plan

   By Dougsbpc, July 8, 2014
   • 2 replies
   • 1.9k views
   • 
   • Andy the Actuary
   • July 8, 2014

5. 401(a)26 with Floor Offset Plan

   By Dougsbpc, November 28, 2020
   • 2 replies
   • 1.1k views
   • 
   • Calavera
   • November 30, 2020

6. 401(h)

   By JimK, January 12, 2018   

   • overfunded db plan
   • 9 replies
   • 3.9k views
   • 
   • Larry Starr
   • January 15, 2018

7. 401(h)

   By abanky, August 31, 2011
   • 0 replies
   • 1.1k views
   • 
   • abanky
   • August 31, 2011

8. 401(h) Account

   By Guest mbw, April 29, 2009
   • 0 replies
   • 1.4k views
   • 
   • Guest
   • April 29, 2009

9. 401(h) accounts

   By arthurkagan, March 20, 2023
   • 7 replies
   • 1.8k views
   • 
   • NARAYANAN MOHANAN
   • September 16, 2023

10. 401(h) designers & administrators?

    By tbzohar, July 27, 2019   

    • 401(h)
    • defined beneift
    • (and 4 more)

      Tagged with:

      • 401(h)
      • defined beneift
      • administration
      • testing
      • health
      • third party administrator
    • 0 replies
    • 606 views
    • 
    • tbzohar
    • July 27, 2019

11. 401(h) retiree medical

    By pcbenefits007, June 12, 2015
    • 1 reply
    • 959 views
    • 
    • Mike Preston
    • June 15, 2015

12. 401(h) reversion

    By Guest Steve C, April 1, 2004
    • 2 replies
    • 3.2k views
    • 
    • Peter Gulia
    • October 16, 2015

13. 401(l) Offset

    By Guest Crankarm, June 8, 2010
    • 0 replies
    • 823 views
    • 
    • Guest
    • June 8, 2010

14. 401a17 Limit for terminating ee

    By TPApril, November 12, 2021
    • 2 replies
    • 1.1k views
    • 
    • CuseFan
    • November 12, 2021

15. 401a26 and 11-g question

    By Jakyasar, April 2, 2025
    • 2 replies
    • 988 views
    • 
    • David D
    • April 3, 2025

16. 401a26 and frozen plan + top heavy

    By Jakyasar, October 20, 2023
    • 4 replies
    • 1.1k views
    • 
    • Luke Bailey
    • October 20, 2023

17. 401a26 for frozen or terminating plan

    By Ted Munice, July 18, 2018   

    • 401a26
    • frozen
    • (and 1 more)

      Tagged with:

      • 401a26
      • frozen
      • terminating
    • 3 replies
    • 1.8k views
    • 
    • SSRRS
    • September 19, 2019

18. 401a26 for owners only

    By Guest Deflector, July 14, 2009
    • 12 replies
    • 2.7k views
    • 
    • SoCalActuary
    • July 16, 2009

19. 401a4 non-discrim testing - 5% safety value for HCEs

    By Lorraine Dorsa, April 24, 2000
    • 2 replies
    • 1.4k views
    • 
    • Lorraine Dorsa
    • May 4, 2000

20. 401a4 testing - accrued-to-date - combo plan

    By Jakyasar, April 13, 2021
    • 3 replies
    • 795 views
    • 
    • Effen
    • April 20, 2021

21. 401a4 Testing with DB/DC combo

    By emmetttrudy, March 10, 2012
    • 2 replies
    • 1.4k views
    • 
    • AndyH
    • March 12, 2012

22. 401h and overfunded plan

    By K2, November 20, 2018
    • 3 replies
    • 1.1k views
    • 
    • chc93
    • November 21, 2018

23. 401k elective deferrals

    By Gary, June 26, 2007
    • 3 replies
    • 1.9k views
    • 
    • Mike Preston
    • June 27, 2007

24. 401k/profit sharing plan record keeping

    By Gary, May 18, 2007
    • 8 replies
    • 2.9k views
    • 
    • Gary
    • May 21, 2007

25. 402(f) Notice

    By Andy the Actuary, April 27, 2009
    • 0 replies
    • 873 views
    • 
    • Andy the Actuary
    • April 27, 2009

26. 402(f) Notice

    By Andy the Actuary, September 23, 2008
    • 0 replies
    • 895 views
    • 
    • Andy the Actuary
    • September 23, 2008

27. 404 and plan amendment affecting HCEs

    By AndyH, July 15, 2010
    • 6 replies
    • 2.4k views
    • 
    • Calavera
    • July 15, 2010

28. 404 Full funding calculation

    By FAPInJax, February 18, 2004
    • 2 replies
    • 1.4k views
    • 
    • david rigby
    • February 19, 2004

29. 404 Fun

    By Blinky the 3-eyed Fish, November 10, 2003
    • 9 replies
    • 1.5k views
    • 
    • Ron Snyder
    • November 13, 2003

30. 404 Limit under PPA

    By zimbo, February 27, 2008
    • 11 replies
    • 2.3k views
    • 
    • Guest
    • February 29, 2008

31. 404 limit with DB and "frozen" PS

    By Guest penman, November 19, 2004
    • 43 replies
    • 5.4k views
    • 
    • SoCalActuary
    • January 28, 2005

32. 404 Maximum deductions

    By Gary, July 18, 2005
    • 10 replies
    • 2.2k views
    • 
    • Blinky the 3-eyed Fish
    • July 25, 2005

33. 404 prior pan year deductions

    By Draper55, March 28, 2014
    • 0 replies
    • 884 views
    • 
    • Draper55
    • March 28, 2014

34. 404(a)(1)(A)(ii) (5 year amortization)

    By YankeeFan, January 24, 2007
    • 2 replies
    • 1.4k views
    • 
    • FAPInJax
    • January 24, 2007

35. 404(a)(1)(D)

    By Guest penman, June 6, 2003
    • 5 replies
    • 2.2k views
    • 
    • Guest
    • June 6, 2003

36. 404(a)(7)

    By Guest erepper, October 22, 2007
    • 3 replies
    • 2k views
    • 
    • John Feldt ERPA CPC QPA
    • October 23, 2007

37. 404(a)(7)

    By Andy the Actuary, August 23, 2013
    • 9 replies
    • 2.3k views
    • 
    • ubermax
    • September 3, 2013

38. 404(a)(7)

    By Penman2006, May 5, 2008
    • 18 replies
    • 4k views
    • 
    • Blinky the 3-eyed Fish
    • July 1, 2008

39. 404(a)(7)

    By John Feldt ERPA CPC QPA, July 14, 2015   

    • 404(a)(7)
    • excise tax
    • (and 3 more)

      Tagged with:

      • 404(a)(7)
      • excise tax
      • nondeductible
      • DB/DC
      • deduction
    • 2 replies
    • 1.6k views
    • 
    • John Feldt ERPA CPC QPA
    • July 15, 2015

40. 404(a)(7) - Q&A 9 - DB/DC Deduction Limits

    By carrots, April 27, 2009
    • 7 replies
    • 2k views
    • 
    • Guest
    • April 30, 2009

41. 404(a)(7) Again

    By AndyH, October 15, 2007
    • 5 replies
    • 1.8k views
    • 
    • AndyH
    • October 16, 2007

42. 404(a)(7) DB/DC deduction limit

    By cohendrake, September 9, 2014   

    • defined
    • beneift
    • (and 6 more)

      Tagged with:

      • defined
      • beneift
      • contribution
      • safe
      • harbor
      • deduction
      • 25%
      • 6%
    • 1 reply
    • 2.5k views
    • 
    • Effen
    • September 10, 2014

43. 404(a)(7) Deduction problem

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

44. 404(a)(7) Limit

    By david rigby, February 11, 2004
    • 9 replies
    • 2.7k views
    • 
    • Guest
    • February 23, 2004

45. 404(a)(7) Limit Applicability

    By bdeancpa, November 1, 2006
    • 9 replies
    • 2.7k views
    • 
    • Belgarath
    • November 3, 2006

46. 404(a)(7) Limit For Different Plan/Fiscal Years

    By Guest merlin, February 14, 2005
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • February 14, 2005

47. 404(a)(7) Limitation - DB/DC Plans

    By Guest Mike Muller, March 10, 2000
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • March 10, 2000

48. 404(a)(7) Question

    By Blinky the 3-eyed Fish, August 12, 2002
    • 3 replies
    • 1.3k views
    • 
    • Mike Preston
    • August 16, 2002

49. 404(a)(7)-25% deduction limit

    By Guest joe22, May 19, 2004
    • 9 replies
    • 2.7k views
    • 
    • david rigby
    • May 20, 2004

50. 404(o) Max Deduction Issues

    By mwyatt, May 13, 2008
    • 10 replies
    • 2.3k views
    • 
    • mwyatt
    • May 15, 2008