Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. IRC Section 415 Limits on Defined Benefit Plans

   By Guest NedA, June 6, 1999
   • 2 replies
   • 2.3k views
   • 
   • Lorraine Dorsa
   • June 8, 1999

2. IRN 2023-73 417 Mortality Table, why only 5 decimal places?

   By mwyatt, December 8, 2023
   • 1 reply
   • 541 views
   • 
   • drakecohen
   • December 8, 2023

3. Irregularity in Election of Form of Benefit

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

4. IRS & QSERP

   By Guest ircreader, October 21, 2004
   • 17 replies
   • 3.8k views
   • 
   • Guest
   • October 26, 2004

5. IRS 412(i) Audits

   By Just Me, April 25, 2007
   • 2 replies
   • 1.5k views
   • 
   • AndyH
   • April 26, 2007

6. IRS 417(e) Mortality Table 2022

   By John Ingle, June 25, 2021
   • 4 replies
   • 3.8k views
   • 
   • CuseFan
   • June 25, 2021

7. IRS 736(a) income, can a db plan be set up?

   By Jakyasar, December 5, 2019
   • 4 replies
   • 1.1k views
   • 
   • Jakyasar
   • December 9, 2019

8. IRS attacks 412i plans

   By Guest VEBAPLAN, December 6, 2010
   • 2 replies
   • 1.3k views
   • 
   • Guest
   • December 6, 2010

9. IRS Audit - excluding a class of employees

   By Guest Mike Spickard, December 2, 2004
   • 10 replies
   • 1.7k views
   • 
   • Guest
   • December 7, 2004

10. IRS Audit Checklist

    By Guest meggie, April 6, 2001
    • 1 reply
    • 2.2k views
    • 
    • david rigby
    • April 6, 2001

11. IRS Audit of a DB Plan

    By flosfur, January 29, 2004
    • 1 reply
    • 1k views
    • 
    • david rigby
    • January 29, 2004

12. IRS Circular 230 Disclosure

    By Effen, October 5, 2005
    • 3 replies
    • 2k views
    • 
    • mbozek
    • October 5, 2005

13. IRS determination letter filing

    By Gary, June 24, 2009
    • 3 replies
    • 1.7k views
    • 
    • mwyatt
    • June 25, 2009

14. IRS Determination of DB plan

    By Gary, January 28, 2009
    • 6 replies
    • 1.8k views
    • 
    • John Feldt ERPA CPC QPA
    • January 28, 2009

15. IRS disallowing a deduction taken for year of deposit although required for previous year.

    By Earl, September 24, 2003
    • 12 replies
    • 1.7k views
    • 
    • mbozek
    • September 25, 2003

16. IRS Final 430 regs

    By My 2 cents, September 8, 2015   

    • Quarterly contribution rules
    • 0 replies
    • 1.3k views
    • 
    • My 2 cents
    • September 8, 2015

17. IRS Guidance on 417(e)

    By My 2 cents, November 28, 2016
    • 0 replies
    • 946 views
    • 
    • My 2 cents
    • November 28, 2016

18. IRS Late 5500 Notices

    By JAY21, January 7, 2008
    • 2 replies
    • 1k views
    • 
    • SoCalActuary
    • January 8, 2008

19. IRS Memo on Cash Balance Plans

    By Guest David Thomas, September 7, 1999
    • 1 reply
    • 1.4k views
    • 
    • Guest
    • September 7, 1999

20. IRS Model SEP

    By Cloudy, October 17, 2017
    • 11 replies
    • 1.3k views
    • 
    • spiritrider
    • October 19, 2017

21. IRS Mortality Table

    By Gary, December 1, 1998
    • 2 replies
    • 3.2k views
    • 
    • david rigby
    • December 3, 1998

22. IRS Mortality Tales

    By Gary, September 15, 2008
    • 7 replies
    • 2.2k views
    • 
    • SoCalActuary
    • September 17, 2008

23. IRS Notice 2007-81

    By Belgarath, October 10, 2007
    • 17 replies
    • 3.8k views
    • 
    • Mike Preston
    • October 11, 2007

24. IRS Notice 2009-97 Plan Amendment Deadline Extension

    By Guest DBPension, December 12, 2009
    • 10 replies
    • 2.4k views
    • 
    • Guest
    • December 24, 2009

25. IRS Notice 2012-61 Table of Contents

    By Andy the Actuary, September 15, 2012
    • 0 replies
    • 1.4k views
    • 
    • Andy the Actuary
    • September 15, 2012

26. IRS Notice 2015-49, plan termination

    By Belgarath, October 5, 2016
    • 3 replies
    • 1.3k views
    • 
    • Effen
    • October 8, 2016

27. IRS Notice 2017-60 meaning of "adverse buisness impact greater than de minimus"

    By Pxhesq, January 10, 2018   

    • notice 2017-60
    • 5 replies
    • 1.5k views
    • 
    • Effen
    • March 8, 2018

28. IRS Notice 87-20

    By Guest algeis, July 22, 2011
    • 3 replies
    • 2.8k views
    • 
    • Belgarath
    • July 22, 2011

29. irs notice 99-44

    By Larry M, September 9, 1999
    • 0 replies
    • 1.5k views
    • 
    • Larry M
    • September 9, 1999

30. IRS rates for funding and 417

    By david rigby, October 6, 2009
    • 1 reply
    • 868 views
    • 
    • dmb
    • October 6, 2009

31. IRS required commitment to fully fund terminating CB plan

    By shERPA, May 25, 2016
    • 5 replies
    • 1.2k views
    • 
    • Calavera
    • May 27, 2016

32. IRS Rev. Proc. 2000-40

    By Andy the Actuary, June 18, 2007
    • 0 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • June 18, 2007

33. IRS Rev. Proc. 2000-42

    By Andy the Actuary, June 22, 2014
    • 5 replies
    • 1.8k views
    • 
    • tymesup
    • June 26, 2014

34. IRS User Fee Funding Waiver

    By Andy the Actuary, November 14, 2008
    • 9 replies
    • 2.5k views
    • 
    • david rigby
    • March 5, 2010

35. Is 401(a)(9) late retirement actuarial increase required to start at 4/1 after 70 1/2 for vested participant who hasn't attained NRA by then?

    By bito'money, January 14, 2021
    • 3 replies
    • 856 views
    • 
    • bito'money
    • January 15, 2021

36. Is a 5329 Filing Necessary?

    By Guest temmert326, June 1, 2012
    • 3 replies
    • 1.2k views
    • 
    • TPApril
    • May 20, 2013

37. Is a DB plan best for my situation?

    By Guest confused, February 14, 2013
    • 8 replies
    • 1.4k views
    • 
    • JAY21
    • February 20, 2013

38. Is a defined benefit plan considered a qualified retirement plan?

    By Guest Pierson, December 4, 2000
    • 1 reply
    • 1.4k views
    • 
    • Guest
    • December 4, 2000

39. Is a lump sum an annuity purchase?

    By tuni88, March 17, 2009
    • 3 replies
    • 1k views
    • 
    • AndyH
    • March 18, 2009

40. Is a lump sum distribution to a NHCE subject to recapture if plan terminates? Also, what are the current PBGC guaranteed early retirement monthly maximums?

    By Guest Carol the Writer, November 16, 2004
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • November 16, 2004

41. Is a non-electing DB church plan protected from creditors

    By katieinny, January 27, 2011
    • 6 replies
    • 1.8k views
    • 
    • mbozek
    • January 28, 2011

42. Is a one person (self-employed) defined benefit plan subject to required quarterly contributions?

    By Guest Turtle_01, September 29, 2003
    • 3 replies
    • 1.2k views
    • 
    • Blinky the 3-eyed Fish
    • September 30, 2003

43. Is a partial year on leave a break in service?

    By TPApril, April 17, 2012
    • 2 replies
    • 953 views
    • 
    • QDROphile
    • April 17, 2012

44. Is a payment for signing a non-compete agreement earned income?

    By Effen, January 4, 2024
    • 8 replies
    • 7k views
    • 
    • Belgarath
    • January 5, 2024

45. Is a retroactive annuity payment a protected benefit?

    By Guest ethompson, May 20, 2004
    • 4 replies
    • 2k views
    • 
    • Guest
    • October 16, 2007

46. Is a terminating amendment needed for this individually designed DB plan?

    By MeTooToo, October 24, 2019
    • 1 reply
    • 895 views
    • 
    • Doc Ument
    • October 24, 2019

47. Is age 65 or 62 to be used when cross-testing a DB/DC plan?

    By AdKu, June 21, 2019
    • 7 replies
    • 1.6k views
    • 
    • AndyH
    • July 2, 2019

48. Is an amendment to a DB Plan to raise QPSA from 50% to 100% permissible?

    By ERISAQuestions1234, February 13, 2020   

    • qpsa
    • db
    • 2 replies
    • 628 views
    • 
    • ERISAQuestions1234
    • February 18, 2020

49. Is an offset plan the best here?

    By rcline46, June 11, 2010
    • 3 replies
    • 1.1k views
    • 
    • rcline46
    • June 14, 2010

50. Is Contribution ever deductible?

    By Dougsbpc, October 11, 2013
    • 7 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • October 12, 2013