Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. 2008 Schedule SB Instructions?

   By carrots, February 3, 2009
   • 3 replies
   • 1.5k views
   • 
   • WDIK
   • February 3, 2009

2. 411 post age 65 accruals - State Ret Plan for Teachers

   By Gary, November 14, 2000
   • 0 replies
   • 1.5k views
   • 
   • Gary
   • November 14, 2000

3. Installing a db plan for 2001

   By Gary, January 4, 2002
   • 6 replies
   • 1.5k views
   • 
   • Medusa
   • January 4, 2002

4. First RMD before terminating plan

   By SSRRS, October 29, 2018
   • 9 replies
   • 1.5k views
   • 
   • SSRRS
   • March 31, 2020

5. Restricting optional forms of distribution

   By Guest guppy, December 11, 2003
   • 5 replies
   • 1.5k views
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   • Guest
   • December 12, 2003

6. Restricted Lump sum with employee contributions

   By Dinosaur, June 25, 2012
   • 4 replies
   • 1.5k views
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   • SoCalActuary
   • June 27, 2012

7. Seeking Good Definition of Disability for DB PLan

   By Guest Jim Edens, May 28, 1999
   • 3 replies
   • 1.5k views
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   • Guest
   • June 12, 1999

8. Does cashout lookback rule apply to vested terms in a DB plan?

   By Guest beth beaube, July 19, 1999
   • 0 replies
   • 1.5k views
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   • Guest
   • July 19, 1999

9. Mandatory Burning

   By Andy the Actuary, October 6, 2011
   • 5 replies
   • 1.5k views
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   • dmb
   • October 10, 2011

10. cash balance plan lump sums

    By Gary, October 27, 1999
    • 0 replies
    • 1.5k views
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    • Gary
    • October 27, 1999

11. Fully Subsidized Benefit at Age 50

    By YankeeFan, January 8, 2011
    • 3 replies
    • 1.5k views
    • 
    • My 2 cents
    • January 10, 2011

12. Can a cash balance plan (or any DB plan, for that matter) provide that

    By Scott, December 10, 2000
    • 2 replies
    • 1.5k views
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    • Guest
    • December 13, 2000

13. "Special Leave" and Continued Benefit Accruals under DB Plan

    By Guest confused1, March 10, 2010
    • 3 replies
    • 1.5k views
    • 
    • Guest
    • March 10, 2010

14. IRS Notice 2017-60 meaning of "adverse buisness impact greater than de minimus"

    By Pxhesq, January 10, 2018   

    • notice 2017-60
    • 5 replies
    • 1.5k views
    • 
    • Effen
    • March 8, 2018

15. Break in Service: Prohibit Lump Sum Cashout?

    By Guest RW, July 27, 2000
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • July 28, 2000

16. Can nondeductible quarterly contributions be returned to the employer?

    By Guest pension222, May 3, 2001
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • May 3, 2001

17. restrictions on benefit payments to certain HCEs

    By Gudgergirl, October 29, 2009
    • 1 reply
    • 1.5k views
    • 
    • Andy the Actuary
    • October 29, 2009

18. funding deadline short plan year

    By Draper55, August 6, 2024
    • 7 replies
    • 1.5k views
    • 
    • Draper55
    • August 9, 2024

19. EGTRRA salary cap of 200,000

    By Guest meggie, October 9, 2002
    • 1 reply
    • 1.5k views
    • 
    • Mike Preston
    • October 10, 2002

20. Terminated Plan and Plan Amendments

    By J. Bringhurst, February 28, 2005
    • 4 replies
    • 1.5k views
    • 
    • mbozek
    • March 1, 2005

21. lump sum payments after eff date and prior to adoption of amendment

    By Gary, April 28, 2000
    • 3 replies
    • 1.5k views
    • 
    • david rigby
    • April 28, 2000

22. spouse notice of retroactive annuity starting date

    By LIBERTYKID, December 21, 2005
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • December 21, 2005

23. Accruing the maximum 415 benefit (1/10)

    By John Feldt ERPA CPC QPA, October 18, 2007
    • 5 replies
    • 1.5k views
    • 
    • SoCalActuary
    • October 29, 2007

24. RMD from Segregated DB Assets

    By carrots, September 14, 2012
    • 6 replies
    • 1.5k views
    • 
    • carrots
    • September 17, 2012

25. 415 limit

    By Effen, December 20, 2006
    • 1 reply
    • 1.5k views
    • 
    • David MacLennan
    • December 21, 2006

26. Anyone had a 412(e) app accepted?

    By Erik Read, November 15, 2005
    • 2 replies
    • 1.5k views
    • 
    • Erik Read
    • November 22, 2005

27. Exemption from Excise Tax on Certain Non-Deductible Contributions in DB Plans after 2001

    By Dennis Povloski, April 22, 2005
    • 3 replies
    • 1.5k views
    • 
    • Blinky the 3-eyed Fish
    • April 22, 2005

28. More AFTAP

    By Guest lerieleech, February 18, 2008
    • 6 replies
    • 1.5k views
    • 
    • Mike Preston
    • February 19, 2008

29. Undisclosed benefit

    By lexi, July 13, 2007
    • 2 replies
    • 1.5k views
    • 
    • david rigby
    • July 13, 2007

30. summary annual report

    By Gary, August 16, 2010
    • 2 replies
    • 1.5k views
    • 
    • Mike Preston
    • August 18, 2010

31. Pension Deduction on 1040

    By Pension RC, May 5, 2016
    • 5 replies
    • 1.5k views
    • 
    • rcline46
    • May 5, 2016

32. Historic 415 Post-Separataion COLAs

    By Guest HarveyC, February 26, 2002
    • 4 replies
    • 1.5k views
    • 
    • Guest
    • March 28, 2002

33. defined benefit plan

    By Guest joe22, December 2, 2002
    • 7 replies
    • 1.5k views
    • 
    • Kirk Maldonado
    • December 4, 2002

34. Confidentiality of Retirement Benefits

    By Guest Ella, October 3, 2001
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • October 3, 2001

35. 415 COLAs

    By Guest ak, November 5, 1999
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • November 17, 1999

36. 4980 excess asset Issue

    By VeryOldMan, June 9, 2019   

    • 4980
    • 12 replies
    • 1.5k views
    • 
    • Mike Preston
    • June 14, 2019

37. converting a DC to a DB plan

    By dmb, November 1, 2001
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • November 1, 2001

38. Term Certain Annuity and RMD

    By AF2019, August 26, 2019
    • 6 replies
    • 1.5k views
    • 
    • Big Tuna
    • August 30, 2019

39. Fully Insured Plans-412i

    By Guest NPaleveda, October 2, 2001
    • 3 replies
    • 1.5k views
    • 
    • Belgarath
    • October 5, 2001

40. Insurance From DB Plans

    By Guest naveen, May 27, 2010
    • 7 replies
    • 1.5k views
    • 
    • ScottR
    • June 12, 2010

41. cash balance and segment rates

    By abanky, October 16, 2007
    • 9 replies
    • 1.5k views
    • 
    • AndyH
    • October 17, 2007

42. 401(a)(31)(B) and non-Code qualified plans

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

43. Cash Balance Plan Distribution as it relates to 417(e)

    By Gary, July 24, 2000
    • 0 replies
    • 1.5k views
    • 
    • Gary
    • July 24, 2000

44. Taking over services

    By Guest Ricky, September 14, 2004
    • 5 replies
    • 1.5k views
    • 
    • david rigby
    • September 14, 2004

45. Discriminatory Plan Feature

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

46. non-PBGC interest rate in plan - must give greater of PBGC rate or non

    By EGB, December 28, 1999
    • 2 replies
    • 1.5k views
    • 
    • Gary
    • January 11, 2000

47. 412(i) conversion to tratditional DB.

    By dmb, January 12, 2001
    • 0 replies
    • 1.5k views
    • 
    • dmb
    • January 12, 2001

48. GATT lump sum transition

    By Gary, August 20, 1999
    • 0 replies
    • 1.5k views
    • 
    • Gary
    • August 20, 1999

49. One day plan funding

    By SoCalActuary, January 4, 2013
    • 4 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • August 30, 2013

50. Deductibility upon small plan termination; liabilities in excess of PB

    By Guest Don N, July 12, 2000
    • 3 replies
    • 1.5k views
    • 
    • Guest
    • July 20, 2000