Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Different ICR for HCEs vs NHCEs

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

2. 401(a)(26)

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

3. Safe Harbor design question- help requested

   By AndyH, January 27, 2004
   • 3 replies
   • 1.1k views
   • 
   • AndyH
   • February 4, 2004

4. 401(a)(4) testing

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

5. Changing assumptions on prior schedule B

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

6. AFTAP for 2007

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

7. Top Heavy Minimum for participant joining an excluded class

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

8. 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

9. 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

10. 2002 DB limits?

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

11. Minimum Age for DB plans

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

12. FIL Method-Assumption Base

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

13. Excel Custom Functions for PPA Annuity Factors

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

14. Line 38 of Schedule SB

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

15. PPA Lump Sum Segment Rates

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

16. annuity purchase with insurer

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

17. Short plan year unit credit

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

18. Lumps Sums to Retirees

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

19. RMD question

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

20. Defined benefit accrual for sole proprietor

    By Connie, November 8, 2017   

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

21. Deemed Burn/AFTAP Issue

    By Manatee, March 7, 2019   

    • aftap
    • deemed burn
    • 3 replies
    • 1.2k views
    • 
    • Mike Preston
    • March 8, 2019

22. Which Employer takes 25% deduction

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

23. 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

24. Conversion to Floor Offset

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

25. PPA - list of guidance

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

26. 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

27. Gray Book 2005

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

28. QOSA Contracts for Terminated Plans

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

29. 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

30. Interpretaion of a plan amendment

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

31. New PPA interest rates - ETA?

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

32. 401k elective deferrals

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

33. MV Yield Calculation

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

34. Irregularity in Election of Form of Benefit

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

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

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

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

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

37. QDROs and IRC 415

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

38. AFTAP Certification: Is There A Choice

    By Andy the Actuary, January 3, 2009
    • 3 replies
    • 1k views
    • 
    • SoCalActuary
    • January 5, 2009

39. Massive Merger?

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

40. AFTAP & Deemed Burn Timing

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

41. changing valuation date

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

42. Defined Benefit plan formula options

    By Belgarath, March 7, 2014
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • March 11, 2014

43. Permissive Aggregation for Coverage Test

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

44. 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

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

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

46. 110% Test

    By emmetttrudy, October 26, 2011
    • 3 replies
    • 1.1k views
    • 
    • david rigby
    • October 26, 2011

47. Deduction for partial year PBGC with DB/DC combo

    By justanotheradmin, January 7, 2015   

    • PBGC
    • deduction
    • (and 1 more)

      Tagged with:

      • PBGC
      • deduction
      • 401k
    • 3 replies
    • 1.8k views
    • 
    • Calavera
    • January 8, 2015

48. Starting a 1 person DB Plan

    By FJR, November 17, 2004
    • 3 replies
    • 1.3k views
    • 
    • AndyH
    • November 18, 2004

49. does 77-2 apply to end of year valuation?

    By himt4, April 21, 2006
    • 3 replies
    • 1.5k views
    • 
    • Guest
    • April 21, 2006

50. In-service distributions

    By LIBERTYKID, December 8, 2011
    • 3 replies
    • 1.1k views
    • 
    • Andy the Actuary
    • December 8, 2011