Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. 1000 hours and last day for HCE to get contribution

   By DanaJ, May 15, 2019
   • 12 replies
   • 1.5k views
   • 
   • Mike Preston
   • May 21, 2019

2. Mandatory Burning

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

3. Reasonable NRA in Pension Plan

   By Guest PSH, July 23, 2007
   • 3 replies
   • 1.5k views
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   • mwyatt
   • October 19, 2007

4. Restricting optional forms of distribution

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

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

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

6. Terminated Plan and Plan Amendments

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

7. 412(e)(3) plan conversion

   By dan.jock, January 11, 2018
   • 3 replies
   • 1.5k views
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   • Mike Preston
   • January 11, 2018

8. 75% QOSA

   By Miner88, October 22, 2008
   • 3 replies
   • 1.5k views
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   • david rigby
   • October 28, 2008

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

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

10. 415(e)

    By David, May 13, 1999
    • 1 reply
    • 1.5k views
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    • david rigby
    • May 14, 1999

11. COLA on Comp Limit with a Lump Sum Distribution

    By Guest Julie Silverstein, June 30, 2000
    • 1 reply
    • 1.5k views
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    • Gary
    • July 14, 2000

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

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

13. cash balance and segment rates

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

14. 401(a)(31)(B) and non-Code qualified plans

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

15. Statute of Limitations on PBGC enforcement

    By Flyboyjohn, June 7, 2017
    • 5 replies
    • 1.5k views
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    • david rigby
    • June 8, 2017

16. 412(i) conversion to tratditional DB.

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

17. 415 limit

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

18. Break in Service: Prohibit Lump Sum Cashout?

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

19. Discriminatory Plan Feature

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

20. defined benefit plan

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

21. AFTAP

    By YankeeFan, March 4, 2009
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • March 6, 2009

22. What is the 415 limit based on prior plan distribution

    By Jakyasar, August 21, 2023
    • 9 replies
    • 1.5k views
    • 
    • Calavera
    • August 22, 2023

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

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

24. Do DB Plans Need to Amend

    By mal, May 22, 2006
    • 2 replies
    • 1.5k views
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    • Belgarath
    • May 23, 2006

25. More AFTAP

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

26. spouse notice of retroactive annuity starting date

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

27. EGTRRA salary cap of 200,000

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

28. 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

29. Retroactive payments taxable in which year?

    By Guest LC Brosio, January 29, 2000
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • February 4, 2000

30. frozen plan

    By Guest jack91, November 12, 2009
    • 7 replies
    • 1.5k views
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    • david rigby
    • November 12, 2009

31. question from a business book author

    By Guest finlaysn, April 24, 1999
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • April 24, 1999

32. Taking over services

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

33. Ongoing funding ratios - actuarial value or market value

    By Guest Keith N, October 22, 2001
    • 1 reply
    • 1.5k views
    • 
    • david rigby
    • October 22, 2001

34. Fully Insured Plans-412i

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

35. DB and DC Overlapping Participant - or not

    By John Feldt ERPA CPC QPA, January 27, 2006
    • 1 reply
    • 1.5k views
    • 
    • Blinky the 3-eyed Fish
    • January 30, 2006

36. Cash Balance - Interest Accruals

    By IRC401, November 28, 2002
    • 4 replies
    • 1.5k views
    • 
    • IRC401
    • December 14, 2002

37. converting a DC to a DB plan

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

38. Form 5500 and Corporate Tax Returns

    By Guest Marino13, February 12, 2004
    • 3 replies
    • 1.5k views
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    • Mike Preston
    • February 19, 2004

39. Current 415 Maximum as Relating to Lump Sums

    By LIBOR, August 1, 2005
    • 1 reply
    • 1.5k views
    • 
    • Gary
    • August 3, 2005

40. Confidentiality of Retirement Benefits

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

41. Unionized PEO's

    By Guest dshively2, August 8, 2011
    • 6 replies
    • 1.5k views
    • 
    • Guest
    • August 10, 2011

42. One day plan funding

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

43. 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

44. 5500 after PGBC takeover

    By Guest mickiemurphy, November 5, 2009
    • 2 replies
    • 1.5k views
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    • david rigby
    • November 6, 2009

45. Short Plan year- full accrual/average comp.

    By Guest sueczer, February 17, 2011
    • 2 replies
    • 1.5k views
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    • ScottR
    • April 16, 2011

46. GATT lump sum transition

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

47. Deduction under 404(g)(2)

    By WDIK, November 12, 2004
    • 4 replies
    • 1.5k views
    • 
    • WDIK
    • November 12, 2004

48. SPD Question

    By Guest lbz123, March 30, 2009
    • 5 replies
    • 1.5k views
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    • david rigby
    • April 2, 2009

49. Non Discrimination Testing

    By Gary, May 17, 2007
    • 3 replies
    • 1.5k views
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    • Mike Preston
    • May 18, 2007

50. electing lump sum or annuity

    By Guest schlender, April 23, 2001
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • April 24, 2001