Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. 110% Test

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

2. 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

3. Starting a 1 person DB Plan

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

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

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

5. In-service distributions

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

6. Notice of Benefit Restricition (436)

   By Dinosaur, August 26, 2009
   • 3 replies
   • 1.2k views
   • 
   • Dinosaur
   • August 27, 2009

7. Deduction Timing

   By JBones, April 12, 2010
   • 3 replies
   • 1.5k views
   • 
   • Mike Preston
   • April 15, 2010

8. Election to change distribution form

   By 7806akp, January 22, 2013
   • 3 replies
   • 2.3k views
   • 
   • david rigby
   • January 22, 2013

9. Another DB/DC Max Deductible Question

   By Lou S., September 23, 2014
   • 3 replies
   • 989 views
   • 
   • Andy the Actuary
   • September 23, 2014

10. Defined Benefit Plan Document

    By Guest Kathleen Fouquet, August 14, 2001
    • 3 replies
    • 1.9k views
    • 
    • Guest
    • August 15, 2001

11. Meaningful Benefit?

    By Guest guppy, September 3, 2003
    • 3 replies
    • 2k views
    • 
    • Guest
    • September 4, 2003

12. Adding Offset Provision to Existing DB Plan - 411(d)(6) issues

    By Guest APierce, January 21, 2005
    • 3 replies
    • 1.7k views
    • 
    • Guest
    • January 24, 2005

13. Required Minimum Distributions

    By Gary, February 10, 2007
    • 3 replies
    • 1.4k views
    • 
    • WDIK
    • February 13, 2007

14. Deferral Past NRA

    By Guest shaul, June 1, 2009
    • 3 replies
    • 1.7k views
    • 
    • Effen
    • June 1, 2009

15. Timing of distribution notice

    By Guest ChuckLakeshore, February 27, 1999
    • 3 replies
    • 1.8k views
    • 
    • david rigby
    • March 2, 1999

16. Qualified Replacement Plan - "Active Participants" under 4980

    By BentoBox, July 10, 2024
    • 3 replies
    • 991 views
    • 
    • BentoBox
    • July 11, 2024

17. Dolgoff Plans? Anyone know anything about these?

    By Guest divadab, September 25, 2006
    • 3 replies
    • 2.2k views
    • 
    • Ron Snyder
    • September 26, 2006

18. In service distributions

    By Guest KLM, November 12, 2008
    • 3 replies
    • 2.2k views
    • 
    • david rigby
    • November 12, 2008

19. lump sum payments after eff date and prior to adoption of amendment

    By Gary, April 28, 2000
    • 3 replies
    • 1.5k views
    • 
    • david rigby
    • April 28, 2000

20. Defined benefits plan for a grantor trust

    By Guest Jpsket, August 23, 2013
    • 3 replies
    • 1.7k views
    • 
    • K2retire
    • August 23, 2013

21. Owner-Only Cash Balance Plan - Investment in Collectibles

    By ehayden27, May 12, 2021
    • 3 replies
    • 514 views
    • 
    • Luke Bailey
    • May 14, 2021

22. Restricted Distributions

    By Belgarath, September 17, 2021
    • 3 replies
    • 925 views
    • 
    • Calavera
    • September 21, 2021

23. How to Keep Informed in the Pension Community

    By Gary, April 28, 2000
    • 3 replies
    • 1.5k views
    • 
    • david rigby
    • May 1, 2000

24. For section 404 purposes: any difference between nondeducted contributions and nondeductible contributions?

    By Blinky the 3-eyed Fish, September 24, 2003
    • 3 replies
    • 1.2k views
    • 
    • Mike Preston
    • September 25, 2003

25. Service Crediting Provision as Protected Benefit?

    By BTG, July 31, 2007
    • 3 replies
    • 1.3k views
    • 
    • SoCalActuary
    • August 1, 2007

26. DB/DC Combination - Gateway Eligibility

    By emmetttrudy, March 4, 2013
    • 3 replies
    • 2.1k views
    • 
    • BG5150
    • March 5, 2013

27. 5500 Filing Extension Date

    By Pension RC, March 22, 2016
    • 3 replies
    • 999 views
    • 
    • Lou S.
    • March 22, 2016

28. Deduction of post termination funding

    By Young Curmudgeon, July 22, 2021
    • 3 replies
    • 816 views
    • 
    • Young Curmudgeon
    • July 26, 2021

29. MP/DB Conversion

    By Guest Mike Mallon, December 20, 2000
    • 3 replies
    • 1.9k views
    • 
    • Guest
    • December 27, 2000

30. actuarial equivalence under 401(a)(9)(C)(iii) per SBJPA 96

    By Guest meggie, September 3, 2001
    • 3 replies
    • 2.5k views
    • 
    • MGB
    • September 4, 2001

31. New RPA range

    By Guest Chamelnix, March 28, 2002
    • 3 replies
    • 1.5k views
    • 
    • david rigby
    • March 28, 2002

32. Overfunding a CB plan and the 6% rule

    By xtide, November 17, 2025
    • 3 replies
    • 379 views
    • 
    • Lou S.
    • November 20, 2025

33. Residual intrest credited to plan account after final 5500 filed

    By Dennis Povloski, May 12, 2005
    • 3 replies
    • 2.1k views
    • 
    • mwyatt
    • May 13, 2005

34. Default Catastrophe

    By Andy the Actuary, March 13, 2010
    • 3 replies
    • 988 views
    • 
    • Effen
    • March 13, 2010

35. Restricted Benefit Calc-One Year Period Available ?

    By JAY21, March 2, 2005
    • 3 replies
    • 1.5k views
    • 
    • Effen
    • March 3, 2005

36. Converting a Traditional Defined Benefit Plan to a Cash Balance Plan

    By Mcomeau, September 21, 2016
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • September 21, 2016

37. Termination of underfunded DB Plan - reduction of benefit

    By Guest jvanheyde, December 9, 2005
    • 3 replies
    • 1.8k views
    • 
    • ak2ary
    • December 10, 2005

38. Failure to make RMDs for several years

    By Dennis Povloski, April 23, 2014
    • 3 replies
    • 1.4k views
    • 
    • Tom Poje
    • April 28, 2014

39. Offering Subsidized Early Retirement for a Limited-time

    By JRG, April 20, 2017
    • 3 replies
    • 800 views
    • 
    • david rigby
    • April 21, 2017

40. Plan Merger that results in reduction of future accruals

    By Gary, May 2, 2000
    • 3 replies
    • 1.5k views
    • 
    • david rigby
    • May 4, 2000

41. Easy top heavy minimum question

    By John Feldt ERPA CPC QPA, January 5, 2009
    • 3 replies
    • 1.3k views
    • 
    • SoCalActuary
    • January 6, 2009

42. 1,000 Hour Requirement For Short Plan Year

    By metsfan026, August 13, 2022
    • 3 replies
    • 792 views
    • 
    • Bri
    • August 16, 2022

43. Combined DB/DC & 404 Deduction

    By Guest cngriffin, March 10, 1999
    • 3 replies
    • 2k views
    • 
    • david rigby
    • March 12, 1999

44. 1 man plans in nonqualified funds vs. small plan audtis?

    By Guest ScottB, October 17, 2002
    • 3 replies
    • 1.8k views
    • 
    • Guest
    • October 21, 2002

45. 415 Multiple Annuity Starting Dates

    By Calavera, May 4, 2008
    • 3 replies
    • 2.2k views
    • 
    • David MacLennan
    • May 6, 2008

46. PPA relief?

    By Effen, November 13, 2008
    • 3 replies
    • 1.2k views
    • 
    • Mike Preston
    • November 13, 2008

47. ER Subsidy On Plan Termination

    By Andy the Actuary, August 23, 2013
    • 3 replies
    • 1.3k views
    • 
    • Rball4
    • August 27, 2013

48. Nondiscrimination Testing in an Early Retirement Window

    By ERISA-Bubs, September 25, 2018
    • 3 replies
    • 1.1k views
    • 
    • Cloudy
    • September 26, 2018

49. More PPA stupidity

    By Effen, September 23, 2011
    • 3 replies
    • 1.3k views
    • 
    • frizzyguy
    • September 26, 2011

50. Top-heavy benefits for hard-frozen DB plans

    By My 2 cents, June 13, 2014
    • 3 replies
    • 1.4k views
    • 
    • My 2 cents
    • July 2, 2014