Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. senior moment

   By thepensionmaven, January 28, 2020
   • 3 replies
   • 501 views
   • 
   • thepensionmaven
   • January 29, 2020

2. 412(i) plan - premium not paid - how to complete Schedule B

   By Lorraine Dorsa, April 5, 2000
   • 3 replies
   • 1.5k views
   • 
   • Guest
   • April 7, 2000

3. Nondiscrimination Question 410(b)

   By Mister Met, September 21, 2011
   • 3 replies
   • 1k views
   • 
   • AndyH
   • September 21, 2011

4. val reports and AFTAP certifications

   By Draper55, May 9, 2012
   • 3 replies
   • 1.4k views
   • 
   • Mike Preston
   • May 9, 2012

5. Correcting underpayments

   By TPApril, September 19, 2012
   • 3 replies
   • 2.3k views
   • 
   • SoCalActuary
   • September 20, 2012

6. Different ICR for HCEs vs NHCEs

   By truphao, April 21, 2023
   • 3 replies
   • 524 views
   • 
   • CuseFan
   • April 24, 2023

7. 401(a)(26)

   By nancy, January 26, 1999
   • 3 replies
   • 2k views
   • 
   • david rigby
   • February 5, 1999

8. Safe Harbor design question- help requested

   By AndyH, January 27, 2004
   • 3 replies
   • 1.2k views
   • 
   • AndyH
   • February 4, 2004

9. 401(a)(4) testing

   By Guest BarryK, March 31, 2004
   • 3 replies
   • 1.3k views
   • 
   • Guest
   • April 1, 2004

10. Changing assumptions on prior schedule B

    By Guest saeissler, September 25, 2007
    • 3 replies
    • 1.2k views
    • 
    • Guest
    • September 25, 2007

11. AFTAP for 2007

    By Guest saeissler, February 4, 2008
    • 3 replies
    • 1k views
    • 
    • SoCalActuary
    • February 5, 2008

12. Top Heavy Minimum for participant joining an excluded class

    By rodin111, February 28, 2015
    • 3 replies
    • 930 views
    • 
    • ETA Consulting LLC
    • March 1, 2015

13. When is contribution credited for Minimum Funding? Date deposited or d

    By Guest, April 7, 2000
    • 3 replies
    • 1.6k views
    • 
    • Guest
    • April 11, 2000

14. New Plan - Existing S-Corp that has "not been used in the past"

    By JBones, August 22, 2011
    • 3 replies
    • 1k views
    • 
    • ScottR
    • August 28, 2011

15. 2002 DB limits?

    By Guest Pamela K, November 28, 2001
    • 3 replies
    • 1.5k views
    • 
    • Guest
    • December 11, 2001

16. Minimum Age for DB plans

    By CEB, September 3, 2003
    • 3 replies
    • 1.2k views
    • 
    • MGB
    • September 3, 2003

17. FIL Method-Assumption Base

    By JAY21, March 1, 2005
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • March 1, 2005

18. Excel Custom Functions for PPA Annuity Factors

    By Guest JoeActuary, April 2, 2008
    • 3 replies
    • 9k views
    • 
    • Guest
    • November 14, 2008

19. Line 38 of Schedule SB

    By JAY21, July 29, 2010
    • 3 replies
    • 1.7k views
    • 
    • AndyH
    • July 29, 2010

20. PPA Lump Sum Segment Rates

    By dmb, August 23, 2011
    • 3 replies
    • 2k views
    • 
    • david rigby
    • August 23, 2011

21. annuity purchase with insurer

    By Gary, September 21, 2011
    • 3 replies
    • 1.1k views
    • 
    • SoCalActuary
    • September 21, 2011

22. Short plan year unit credit

    By FAPInJax, November 21, 2007
    • 3 replies
    • 990 views
    • 
    • JAY21
    • November 21, 2007

23. Lumps Sums to Retirees

    By nancy, March 1, 2013
    • 3 replies
    • 1k views
    • 
    • david rigby
    • March 2, 2013

24. RMD question

    By Belgarath, June 9, 2017
    • 3 replies
    • 774 views
    • 
    • Dougsbpc
    • August 16, 2017

25. Defined benefit accrual for sole proprietor

    By Connie, November 8, 2017   

    • zero earned income
    • 3 replies
    • 1.1k views
    • 
    • SoCalActuary
    • November 8, 2017

26. Deemed Burn/AFTAP Issue

    By Manatee, March 7, 2019   

    • aftap
    • deemed burn
    • 3 replies
    • 1.3k views
    • 
    • Mike Preston
    • March 8, 2019

27. Which Employer takes 25% deduction

    By Rocha, July 7, 2023
    • 3 replies
    • 783 views
    • 
    • truphao
    • July 13, 2023

28. Transferring benefits from a defined benefit plan to a defined contrib

    By Guest nlepk, May 17, 2001
    • 3 replies
    • 1.5k views
    • 
    • AndyH
    • May 17, 2001

29. Conversion to Floor Offset

    By Dougsbpc, May 2, 2003
    • 3 replies
    • 1.1k views
    • 
    • david rigby
    • May 4, 2003

30. PPA - list of guidance

    By flosfur, April 2, 2008
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • April 3, 2008

31. Exceeded 401(a)(17) Limit DB Plan - Governmental

    By JJRetirement, February 1, 2016   

    • governmental plan
    • pick up contribution
    • (and 3 more)

      Tagged with:

      • governmental plan
      • pick up contribution
      • compensation limit
      • EPCRS
      • correction
    • 3 replies
    • 1.4k views
    • 
    • My 2 cents
    • February 2, 2016

32. Gray Book 2005

    By david rigby, October 1, 2004
    • 3 replies
    • 2.6k views
    • 
    • david rigby
    • November 12, 2004

33. QOSA Contracts for Terminated Plans

    By Guest MAO, January 26, 2009
    • 3 replies
    • 1.1k views
    • 
    • david rigby
    • January 27, 2009

34. Does a Small Plan 5500 schedule SB requirement an R + attachments

    By CharlesLeggette, August 1, 2014   

    • 5500 schedule SB
    • 3 replies
    • 1.3k views
    • 
    • My 2 cents
    • August 1, 2014

35. Interpretaion of a plan amendment

    By Gary, February 20, 1999
    • 3 replies
    • 1.7k views
    • 
    • Wessex
    • February 22, 1999

36. New PPA interest rates - ETA?

    By AndyH, March 30, 2007
    • 3 replies
    • 1.4k views
    • 
    • FAPInJax
    • March 30, 2007

37. 401k elective deferrals

    By Gary, June 26, 2007
    • 3 replies
    • 1.9k views
    • 
    • Mike Preston
    • June 27, 2007

38. MV Yield Calculation

    By david rigby, April 3, 2009
    • 3 replies
    • 1.7k views
    • 
    • AndyH
    • May 7, 2010

39. Irregularity in Election of Form of Benefit

    By Tax Geek, August 1, 2014
    • 3 replies
    • 1k views
    • 
    • Tax Geek
    • August 1, 2014

40. Individual CB/DB plan for partnership members with no employees

    By Billypilgrim, December 9, 2020
    • 3 replies
    • 569 views
    • 
    • C. B. Zeller
    • December 9, 2020

41. non-cooperative participants in a terminating DB plan with >$5,000

    By Tom, September 16, 2021
    • 3 replies
    • 694 views
    • 
    • TheBoxMan
    • September 20, 2021

42. QDROs and IRC 415

    By richard, February 20, 1999
    • 3 replies
    • 3k views
    • 
    • Guest
    • February 24, 1999

43. AFTAP Certification: Is There A Choice

    By Andy the Actuary, January 3, 2009
    • 3 replies
    • 1.1k views
    • 
    • SoCalActuary
    • January 5, 2009

44. Massive Merger?

    By SoCalActuary, June 29, 2009
    • 3 replies
    • 1.1k views
    • 
    • SoCalActuary
    • July 2, 2009

45. AFTAP & Deemed Burn Timing

    By JBones, September 29, 2010
    • 3 replies
    • 1.3k views
    • 
    • JBones
    • October 4, 2010

46. changing valuation date

    By Dinosaur, July 15, 2011
    • 3 replies
    • 1k views
    • 
    • Dinosaur
    • July 18, 2011

47. Defined Benefit plan formula options

    By Belgarath, March 7, 2014
    • 3 replies
    • 1.3k views
    • 
    • david rigby
    • March 11, 2014

48. Permissive Aggregation for Coverage Test

    By flosfur, November 21, 2007
    • 3 replies
    • 1.3k views
    • 
    • AndyH
    • November 26, 2007

49. Use of Credit Balance to Offset MRC and Quarterlies

    By Andy the Actuary, October 25, 2010
    • 3 replies
    • 1.3k views
    • 
    • My 2 cents
    • October 29, 2010

50. Participant moves from non-owner to owner late in year

    By Trekker, October 14, 2015
    • 3 replies
    • 778 views
    • 
    • Tom Poje
    • October 15, 2015