Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. interest assumption

   By tuni88, May 1, 2012
   • 3 replies
   • 1.2k views
   • 
   • david rigby
   • May 25, 2012

2. MAP-21

   By Belgarath, October 23, 2012
   • 3 replies
   • 1.6k views
   • 
   • Mike Preston
   • November 12, 2012

3. Missed AFTAP Cert Letter on two new small EOY CB Plans

   By CharlesLeggette, October 1, 2015
   • 3 replies
   • 1.1k views
   • 
   • Calavera
   • October 1, 2015

4. Reporting for Lost Participant Money Sent to PBGC

   By justanotheradmin, January 17, 2020   

   • pbgc
   • distribution
   • (and 1 more)

     Tagged with:

     • pbgc
     • distribution
     • 1099r
   • 3 replies
   • 789 views
   • 
   • justanotheradmin
   • January 17, 2020

5. DC/DB Combo - Gateway

   By metsfan026, May 6, 2022
   • 3 replies
   • 1.1k views
   • 
   • CuseFan
   • May 9, 2022

6. Post age 65 accruals

   By Gary, October 23, 1998
   • 3 replies
   • 2.8k views
   • 
   • Alonzo
   • October 28, 1998

7. DB/DC carve out plans and top heavy minimums

   By Guest picwrc, October 11, 2005
   • 3 replies
   • 1.6k views
   • 
   • SoCalActuary
   • October 13, 2005

8. SERP Pension--spousal beneficiary requirements

   By Guest Elis, May 22, 2008
   • 3 replies
   • 3.7k views
   • 
   • jpod
   • May 23, 2008

9. Remedy for late/missing AFN

   By John314, July 24, 2017   

   • afn
   • annual funding notice
   • (and 1 more)

     Tagged with:

     • afn
     • annual funding notice
     • penalty
   • 3 replies
   • 3.5k views
   • 
   • Peter Gulia
   • July 26, 2017

10. Rev Ruling 98-1 re 415 limits after GATT & SBJPA

    By Lorraine Dorsa, October 30, 1998
    • 3 replies
    • 2.5k views
    • 
    • Lorraine Dorsa
    • November 4, 1998

11. FAS 87/132 Negative Charge to Equity

    By Guest merlin, August 13, 2004
    • 3 replies
    • 1.3k views
    • 
    • Guest
    • August 13, 2004

12. Reporting General Test Results

    By Guest mingblue, August 19, 2008
    • 3 replies
    • 1.1k views
    • 
    • K2retire
    • August 20, 2008

13. controlled group and eligibility rules to participate

    By Guest Benefitsrock, June 14, 2012
    • 3 replies
    • 1.5k views
    • 
    • ETA Consulting LLC
    • June 15, 2012

14. Funding Target, Target Normal Cost, and AFTAP for Plan with End of Year Valuation Date

    By Pension RC, August 11, 2013
    • 3 replies
    • 2.7k views
    • 
    • Pension RC
    • August 13, 2013

15. Frozen cash balance plan and floating equivalency rates

    By AndyH, April 16, 2015
    • 3 replies
    • 971 views
    • 
    • Effen
    • April 16, 2015

16. Faster vesting for group of employees

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

17. Schedule SB, line 38

    By Mister Met, September 16, 2009
    • 3 replies
    • 1.1k views
    • 
    • AndyH
    • September 16, 2009

18. Cushion calculation due to increase in benefits to HCE's

    By Dinosaur, December 7, 2022
    • 3 replies
    • 1.3k views
    • 
    • Dinosaur
    • December 9, 2022

19. Cash Balance as Super Profit Sharing Plan

    By carrots, February 16, 2009
    • 3 replies
    • 1.2k views
    • 
    • SoCalActuary
    • February 16, 2009

20. Plan Termination (non-PBGC)

    By emmetttrudy, May 1, 2012
    • 3 replies
    • 1.9k views
    • 
    • SoCalActuary
    • May 1, 2012

21. MAP-21 Stabilization Interest Rates

    By Andy the Actuary, November 11, 2013
    • 3 replies
    • 1.6k views
    • 
    • tymesup
    • November 13, 2013

22. Annuity Buy-in Liability Calculation

    By LarryDavid, October 31, 2023
    • 3 replies
    • 603 views
    • 
    • acm_acm
    • November 6, 2023

23. 401(a)(26), but zero compensation

    By Belgarath, September 11, 2014
    • 3 replies
    • 1.3k views
    • 
    • AndyH
    • September 11, 2014

24. Audit Risk for Late Quarterly Contributions?

    By mming, December 23, 2014
    • 3 replies
    • 1.1k views
    • 
    • Calavera
    • December 23, 2014

25. Planning for over-funded DB plan

    By Guest Doug Johnston, November 3, 1998
    • 3 replies
    • 2.6k views
    • 
    • Larry M
    • November 5, 1998

26. incorrect Plan number

    By HiVi, April 27, 2009
    • 3 replies
    • 1.4k views
    • 
    • WDIK
    • April 27, 2009

27. 5500-EZ without schedule SB?

    By Dennis Povloski, September 15, 2011
    • 3 replies
    • 2.3k views
    • 
    • Bird
    • October 18, 2011

28. Lump sum to retirees

    By david rigby, June 15, 2012
    • 3 replies
    • 1.3k views
    • 
    • david rigby
    • June 15, 2012

29. DB plan termination before 2019 funding due

    By bonavito44, June 3, 2020
    • 3 replies
    • 1.1k views
    • 
    • Effen
    • June 6, 2020

30. Summary Annual Report

    By Guest Amanda Davis, May 19, 2003
    • 3 replies
    • 1.9k views
    • 
    • Lynn Campbell
    • August 8, 2003

31. Elimination of Death Benefit in Pension Plan

    By Guest ircreader, August 8, 2003
    • 3 replies
    • 1.2k views
    • 
    • MGB
    • August 8, 2003

32. 415 Compensation Limit for participant with less than 10 years of service

    By ac, October 20, 2004
    • 3 replies
    • 2k views
    • 
    • Guest
    • October 21, 2004

33. Top-Heavy minimum

    By Guest lerieleech, March 2, 2007
    • 3 replies
    • 2.7k views
    • 
    • Guest
    • March 3, 2007

34. Doc says NRA = 70 ?

    By Guest Partly Cloudy, February 12, 2004
    • 3 replies
    • 1.1k views
    • 
    • AndyH
    • February 12, 2004

35. Adding retirees to an existing plan

    By Guest Grant, May 21, 2007
    • 3 replies
    • 1k views
    • 
    • Guest
    • May 24, 2007

36. Overfunded plan; sole (very ill) proprietor

    By Guest Penelope, August 20, 2008
    • 3 replies
    • 1.4k views
    • 
    • Guest
    • August 20, 2008

37. Cash Balance plan for S-corp

    By Guest philw, April 11, 2011
    • 3 replies
    • 4.4k views
    • 
    • Guest
    • April 11, 2011

38. Grandfathered benefit

    By JBones, June 2, 2011
    • 3 replies
    • 1.7k views
    • 
    • david rigby
    • June 2, 2011

39. 436 restricted lump sum issue

    By AndyH, June 1, 2017
    • 3 replies
    • 1.2k views
    • 
    • AndyH
    • June 2, 2017

40. Initial CB Document - "Amend" Formula?

    By figure 8, October 31, 2017
    • 3 replies
    • 1.5k views
    • 
    • My 2 cents
    • October 31, 2017

41. Pension payments made to a nonresident alien, he passes away and now the surviving spouse wants to begin her payments under his SSN...is this legal?

    By Guest cole24, November 3, 2003
    • 3 replies
    • 1.3k views
    • 
    • Appleby
    • February 29, 2004

42. In-Service Distribution Adjustments

    By Andy the Actuary, August 20, 2008
    • 3 replies
    • 2.8k views
    • 
    • David MacLennan
    • August 21, 2008

43. Minimum Contribution Due Date

    By ac, September 17, 2009
    • 3 replies
    • 1.5k views
    • 
    • ac
    • September 17, 2009

44. Son in Plan

    By emmetttrudy, February 8, 2010
    • 3 replies
    • 1.1k views
    • 
    • Mike Preston
    • February 9, 2010

45. Ineffective Amendment due to Sec 436; Anti-Cutback

    By Guest BCR, October 24, 2012
    • 3 replies
    • 895 views
    • 
    • Guest
    • October 24, 2012

46. Can employer's 3% contribution to a 401(k) safe harbor plan be used as an offset for a safe harbor Floor Offset DB plan?

    By flosfur, September 20, 2003
    • 3 replies
    • 1.5k views
    • 
    • Blinky the 3-eyed Fish
    • September 22, 2003

47. Reasonable NRA in Pension Plan

    By Guest PSH, July 23, 2007
    • 3 replies
    • 1.4k views
    • 
    • mwyatt
    • October 19, 2007

48. Interest Rate Selection (430 & 436)

    By Andy the Actuary, April 5, 2010
    • 3 replies
    • 1k views
    • 
    • Effen
    • April 5, 2010

49. Which salary to use when changing classifications

    By Guest g2njl@aol.com, September 21, 2007
    • 3 replies
    • 1k views
    • 
    • Mike Preston
    • September 24, 2007

50. Form 5500 and Corporate Tax Returns

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