Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Exclude HCE?

   By Dougsbpc, May 7, 2004
   • 3 replies
   • 1.6k views
   • 
   • mbozek
   • May 10, 2004

2. 1099, no W-2 considered common law employee

   By pensionreview, October 25, 2017
   • 3 replies
   • 2.4k views
   • 
   • ESOP Guy
   • October 25, 2017

3. DB versus DC statistics

   By Guest Ken Newhouse, January 4, 2000
   • 3 replies
   • 1.7k views
   • 
   • Guest
   • January 13, 2000

4. Non Discrimination Testing

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

5. cushion amount - technical corrections

   By chc93, June 20, 2008
   • 3 replies
   • 2.1k views
   • 
   • david rigby
   • June 20, 2008

6. Allocation of Excess Assets

   By Effen, March 4, 2020
   • 3 replies
   • 1.5k views
   • 
   • Mike Preston
   • June 29, 2021

7. PBGC coverage for DB plans covering spouses only

   By Jakyasar, November 19, 2020
   • 3 replies
   • 1.6k views
   • 
   • Jakyasar
   • November 19, 2020

8. New DB plan in old company

   By Blinky the 3-eyed Fish, October 31, 2003
   • 3 replies
   • 1.2k views
   • 
   • Blinky the 3-eyed Fish
   • November 3, 2003

9. Follow-up mortality table question

   By tuni88, February 3, 2007
   • 3 replies
   • 1.3k views
   • 
   • SoCalActuary
   • February 5, 2007

10. MRC, Max Deductible and Sole Props

    By Lou S., September 14, 2011
    • 3 replies
    • 1.2k views
    • 
    • Lou S.
    • September 14, 2011

11. former 412i plan,

    By Gary, April 26, 2012
    • 3 replies
    • 1k views
    • 
    • mbozek
    • April 27, 2012

12. Cross-testing with a 401(k)

    By justanotheradmin, February 21, 2019
    • 3 replies
    • 1.5k views
    • 
    • justanotheradmin
    • February 22, 2019

13. Plan-to-Plan Transfer of Assets

    By Scott, August 9, 2000
    • 3 replies
    • 2.3k views
    • 
    • Guest
    • August 13, 2002

14. Prohibited Transaction

    By Gary, August 18, 2009
    • 3 replies
    • 2.5k views
    • 
    • J Simmons
    • August 18, 2009

15. Non-spousal beneficiaries

    By rcline46, April 27, 2012
    • 3 replies
    • 1.5k views
    • 
    • rcline46
    • April 27, 2012

16. New DB plan; Granting credit for more than 5 years of past service (not using 5-year safe harbor); anybody able to show it's nondiscriminatory?

    By Guest pension222, September 19, 2003
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • September 22, 2003

17. PPA DB Plan Benefit Statement Timing

    By JRG, September 15, 2009
    • 3 replies
    • 2k views
    • 
    • gle318612
    • September 23, 2009

18. Small Plan Excess Assets

    By Dougsbpc, April 4, 2018
    • 3 replies
    • 933 views
    • 
    • Calavera
    • April 6, 2018

19. Deferring Benefit

    By Guest Nini, January 9, 2007
    • 3 replies
    • 1.4k views
    • 
    • Effen
    • January 9, 2007

20. Is it possible to fund maximum benefit in db/dc combo?

    By Effen, February 27, 2008
    • 3 replies
    • 1.1k views
    • 
    • ak2ary
    • February 27, 2008

21. EGTRRA Deduction limit - Plan Termination across years

    By Guest Joshua Meltzer, December 27, 2002
    • 3 replies
    • 1.4k views
    • 
    • Blinky the 3-eyed Fish
    • December 30, 2002

22. Projecting Benefits With a Salary Scale, Funding Without

    By Guest merlin, June 1, 2005
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • June 1, 2005

23. Subsidized Lump Sum Interest Rate Dilemma

    By CuseFan, March 5, 2020
    • 3 replies
    • 529 views
    • 
    • Calavera
    • March 6, 2020

24. 415 limit and minimum distributions

    By nancy, January 18, 2000
    • 3 replies
    • 1.8k views
    • 
    • david rigby
    • January 20, 2000

25. payments to missing/lost DB participants

    By Guest gregoryp, October 31, 2001
    • 3 replies
    • 1.5k views
    • 
    • david rigby
    • January 15, 2002

26. 5500 Filing Issue

    By Gary, June 19, 2006
    • 3 replies
    • 1.3k views
    • 
    • AndyH
    • June 20, 2006

27. QPSA Election

    By Guest RPA123, April 19, 2007
    • 3 replies
    • 2.6k views
    • 
    • Everett Moreland
    • April 20, 2007

28. AOCI

    By abanky, April 1, 2010
    • 3 replies
    • 1.3k views
    • 
    • david rigby
    • April 1, 2010

29. Ensuring maximum lump sums for 2004 and 2005 due to PFEA

    By Gary, December 3, 2004
    • 3 replies
    • 1.4k views
    • 
    • Guest
    • December 3, 2004

30. DB/DC deduction limit after PPA 2006

    By YankeeFan, May 18, 2007
    • 3 replies
    • 1.3k views
    • 
    • John Feldt ERPA CPC QPA
    • May 18, 2007

31. Quarterly Contributions

    By JBones, February 5, 2010
    • 3 replies
    • 1.4k views
    • 
    • Andy the Actuary
    • February 5, 2010

32. Defined Benefit Plan for Sole Proprietor

    By ac, November 20, 2015
    • 3 replies
    • 1.1k views
    • 
    • shERPA
    • November 23, 2015

33. Neglected 412(i) plan

    By Guest lerieleech, December 19, 2007
    • 3 replies
    • 1k views
    • 
    • Guest
    • December 21, 2007

34. Transfer assets from a 401(k) Plan to a DB Plan

    By emmetttrudy, September 15, 2009
    • 3 replies
    • 1.7k views
    • 
    • emmetttrudy
    • September 16, 2009

35. Overfunded DB plan

    By Belgarath, November 30, 2011
    • 3 replies
    • 1.2k views
    • 
    • Belgarath
    • December 1, 2011

36. Excluding Employees Who Express Desire Not to Particiate

    By Guest sammy, November 22, 2000
    • 3 replies
    • 2k views
    • 
    • Guest
    • November 27, 2000

37. Central Laborers' Pension Fund v. Heinz

    By Everett Moreland, June 7, 2004
    • 3 replies
    • 1.9k views
    • 
    • Everett Moreland
    • June 11, 2004

38. Plan Doc - early retirement

    By Mister Met, June 24, 2013
    • 3 replies
    • 913 views
    • 
    • Mister Met
    • June 24, 2013

39. annuity purchased and Form 1099R

    By Dinosaur, November 20, 2015
    • 3 replies
    • 1.3k views
    • 
    • david rigby
    • November 20, 2015

40. De Minimus Funding under 415(b)?

    By Guest danmar, June 10, 1999
    • 3 replies
    • 1.4k views
    • 
    • Guest
    • January 27, 2000

41. 415(b) Calculation

    By metsfan026, January 2, 2025
    • 3 replies
    • 1.8k views
    • 
    • CuseFan
    • January 2, 2025

42. 404(a)(7) Question

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

43. Application Of FAS 87 to NQDC Plan

    By Guest merlin, October 17, 2006
    • 3 replies
    • 1.4k views
    • 
    • SoCalActuary
    • October 18, 2006

44. DB Plan Rollover

    By waid10, April 20, 2007
    • 3 replies
    • 1.6k views
    • 
    • masteff
    • April 20, 2007

45. Which Current Liability?

    By Andy the Actuary, March 27, 2008
    • 3 replies
    • 1.2k views
    • 
    • flosfur
    • March 28, 2008

46. cost method changes

    By Gary, April 8, 2011
    • 3 replies
    • 1.1k views
    • 
    • JAY21
    • April 11, 2011

47. Is this person excludable from the participation test?

    By Bri, December 29, 2021
    • 3 replies
    • 668 views
    • 
    • Bri
    • January 4, 2022

48. 415 lump sum calculations

    By FAPInJax, October 19, 2004
    • 3 replies
    • 2.9k views
    • 
    • SoCalActuary
    • October 20, 2004

49. Collectibles as Plan Investments

    By emmetttrudy, August 16, 2011
    • 3 replies
    • 1.6k views
    • 
    • Guest
    • August 19, 2011

50. Can Service and Compensation from prior Entity be used?

    By Dougsbpc, December 6, 2022
    • 3 replies
    • 572 views
    • 
    • Nate S
    • December 12, 2022