Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Non Discrimination Testing

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

2. Top Heavy Question

   By Guest naveen, July 24, 2009
   • 6 replies
   • 1.5k views
   • 
   • John Feldt ERPA CPC QPA
   • July 27, 2009

3. electing lump sum or annuity

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

4. frozen plan

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

5. Do DB Plans Need to Amend

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

6. Ongoing funding ratios - actuarial value or market value

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

7. Go to Jail; Go directly to Jaill

   By Andy the Actuary, June 13, 2009
   • 8 replies
   • 1.5k views
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   • Guest
   • June 16, 2009

8. 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

9. Retroactive payments taxable in which year?

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

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

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

11. PPA Benefit Restrictions

    By Guest joe9pension, January 28, 2009
    • 0 replies
    • 1.5k views
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    • Guest
    • January 28, 2009

12. question from a business book author

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

13. 5500 after PGBC takeover

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

14. discussion draft of pension relief legislation

    By Effen, August 27, 2009
    • 2 replies
    • 1.5k views
    • 
    • Effen
    • August 29, 2009

15. Nondiscrimination testing

    By FAPInJax, July 7, 2006
    • 2 replies
    • 1.5k views
    • 
    • AndyH
    • July 12, 2006

16. Prohibited Transaction, Actual Distribution

    By Gary, October 5, 2005
    • 6 replies
    • 1.5k views
    • 
    • could be me maybe not
    • October 6, 2005

17. AFTAP

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

18. Another similar Life Insurance in a DB question

    By SteveH, March 17, 2006
    • 3 replies
    • 1.5k views
    • 
    • SteveH
    • March 18, 2006

19. Form 5500 and Corporate Tax Returns

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

20. 415(e)

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

21. 412i plans

    By Guest NPaleveda, October 8, 2001
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • October 8, 2001

22. Deduction under 404(g)(2)

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

23. Beneficiary opt for lump sum?

    By SSRRS, March 16, 2021
    • 11 replies
    • 1.5k views
    • 
    • Effen
    • May 1, 2021

24. Cash Balance - Interest Accruals

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

25. MPAA

    By Andy the Actuary, August 23, 2007
    • 5 replies
    • 1.5k views
    • 
    • AndyH
    • August 24, 2007

26. Cash Balance, EOY Val, MQCs, SB line 19c

    By carrots, August 12, 2010
    • 9 replies
    • 1.5k views
    • 
    • Mike Preston
    • August 19, 2010

27. Annual Freezing of Accruals under a Cash Balance Plan Covering Partner

    By Guest Edward McElroy, January 24, 2002
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • January 25, 2002

28. Cash Balance / DC combo design

    By SteveH, December 15, 2006
    • 2 replies
    • 1.5k views
    • 
    • Penman2006
    • December 17, 2006

29. 31% DB/DC limit when MRC exceeds 25%

    By MLML, January 19, 2019   

    • dc contribution exceeds 6%.. db mrc exceeds 25%.. what is deduction limit?
    • 6 replies
    • 1.5k views
    • 
    • MLML
    • January 23, 2019

30. 2008 Change in ACM due to Takeover of plan

    By mwyatt, July 9, 2008
    • 2 replies
    • 1.5k views
    • 
    • mwyatt
    • July 9, 2008

31. Benefit Election - Post age 70-1/2

    By richard, July 23, 1999
    • 0 replies
    • 1.5k views
    • 
    • richard
    • July 23, 1999

32. overfunded DB plan

    By thepensionmaven, January 8, 2003
    • 3 replies
    • 1.5k views
    • 
    • AndyH
    • January 8, 2003

33. Birth rate probabilities

    By Guest, September 20, 2000
    • 5 replies
    • 1.5k views
    • 
    • Larry M
    • September 24, 2000

34. Due date for 5500

    By Gary, January 27, 2010
    • 3 replies
    • 1.5k views
    • 
    • david rigby
    • January 27, 2010

35. DBP

    By Guest epicdoc1, April 26, 2010
    • 5 replies
    • 1.5k views
    • 
    • Mike Preston
    • April 27, 2010

36. SPD Question

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

37. Spouse Waiver - Spouse out of Country

    By Hojo, November 8, 2013
    • 4 replies
    • 1.5k views
    • 
    • Hojo
    • November 11, 2013

38. COLA on Comp Limit with a Lump Sum Distribution

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

39. Payment of Unrestricted Amount To Top 25 HCE

    By Guest merlin, July 12, 2005
    • 3 replies
    • 1.5k views
    • 
    • Guest
    • July 12, 2005

40. OK To Terminate with GUST Document?

    By Dougsbpc, May 22, 2010
    • 9 replies
    • 1.4k views
    • 
    • Kevin C
    • May 26, 2010

41. 415 Brain Cramp

    By mwyatt, December 18, 2007
    • 5 replies
    • 1.4k views
    • 
    • AndyH
    • December 19, 2007

42. Claim of pension benefit

    By Gary, March 1, 1999
    • 0 replies
    • 1.4k views
    • 
    • Gary
    • March 1, 1999

43. automatic approval to move to the full yield curve for FT purposes

    By ishi, September 15, 2023
    • 8 replies
    • 1.4k views
    • 
    • C. B. Zeller
    • September 18, 2023

44. Restricted Benefit Calc-One Year Period Available ?

    By JAY21, March 2, 2005
    • 3 replies
    • 1.4k views
    • 
    • Effen
    • March 3, 2005

45. 414k / 242b

    By Guest dsyrett, August 14, 2003
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • August 14, 2003

46. Protected Benefit Issue Regarding NRA Change from 59 to 62

    By emmetttrudy, June 22, 2011
    • 5 replies
    • 1.4k views
    • 
    • emmetttrudy
    • June 22, 2011

47. Lump sum calc.

    By Guest The Pension Kid, April 10, 2007
    • 4 replies
    • 1.4k views
    • 
    • Andy the Actuary
    • April 17, 2007

48. short plan year to accelerate 415(e) repeal date?

    By Lorraine Dorsa, November 16, 1999
    • 1 reply
    • 1.4k views
    • 
    • Guest
    • November 22, 1999

49. Deductible contribution

    By retbenser, January 13, 2011
    • 5 replies
    • 1.4k views
    • 
    • retbenser
    • January 13, 2011

50. DB Plan & Affiliated Service Group

    By JAY21, December 12, 2006
    • 4 replies
    • 1.4k views
    • 
    • Belgarath
    • December 14, 2006