Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Is Form 5310-a necessary for DB surplus transfer to QRP?

   By cheersmate, October 1, 2018   

   • surplus transfer
   • qualified replacement plan
   • (and 1 more)

     Tagged with:

     • surplus transfer
     • qualified replacement plan
     • 5310-a
   • 4 replies
   • 1.2k views
   • 
   • cheersmate
   • October 3, 2018

2. Is interest because of delayed payment also subject to 415 Limit?

   By HRyan, September 29, 2015
   • 0 replies
   • 803 views
   • 
   • HRyan
   • September 29, 2015

3. Is it legally possible to purchase pension credits outright or from an

   By Guest Argosos, October 6, 2000
   • 1 reply
   • 1.4k views
   • 
   • david rigby
   • October 6, 2000

4. Is it necessary to grandfather present values?

   By Guest Navysalad, July 4, 2011
   • 3 replies
   • 1.4k views
   • 
   • Guest
   • July 12, 2011

5. Is it possible for a plan to have been funded yet be insolvent?

   By Peter Gulia, April 28, 2016   

   • pension funding
   • 8 replies
   • 1.9k views
   • 
   • Effen
   • May 2, 2016

6. Is it possible to find Q&A sessions from previous ASPA conferences?

   By Guest smhjr, October 7, 2004
   • 8 replies
   • 2k views
   • 
   • Guest
   • October 11, 2004

7. Is it possible to fund maximum benefit in db/dc combo?

   By Effen, February 27, 2008
   • 3 replies
   • 1.1k views
   • 
   • ak2ary
   • February 27, 2008

8. Is land allowed in a DB?

   By Dennis Povloski, December 20, 2004
   • 5 replies
   • 1.4k views
   • 
   • Guest
   • December 22, 2004

9. Is late retirement a protected benefit?

   By EBECDC, July 27, 2018   

   • 411(d)(6)
   • protected benefit
   • (and 4 more)

     Tagged with:

     • 411(d)(6)
     • protected benefit
     • late retirement
     • delayed retirement
     • actuarial increase
     • optional form of benefit
   • 6 replies
   • 1.9k views
   • 
   • Calavera
   • July 31, 2018

10. Is monthly benefit due to failed 110% test eligible for rollover?

    By dmb, May 9, 2014
    • 22 replies
    • 2.5k views
    • 
    • My 2 cents
    • May 13, 2014

11. Is my plan TH?

    By truphao, November 26, 2023
    • 3 replies
    • 516 views
    • 
    • truphao
    • November 27, 2023

12. Is PPA Funding Just Plain Wrong?

    By Andy the Actuary, December 22, 2008
    • 5 replies
    • 1.3k views
    • 
    • tymesup
    • December 27, 2008

13. Is Pre-Participation Compensation Excludable?

    By AndyH, April 7, 2003
    • 6 replies
    • 1.5k views
    • 
    • AndyH
    • April 10, 2003

14. Is purchasing guaranteed partial life annuities (not their entire bene

    By Guest Bruce Johnson, January 17, 2001
    • 2 replies
    • 1.4k views
    • 
    • Guest
    • January 19, 2001

15. Is Recertification Necessary

    By Andy the Actuary, October 13, 2008
    • 6 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • October 14, 2008

16. Is Report of IQPA needed for company with two plans...?

    By himt4, September 4, 2007
    • 2 replies
    • 1.4k views
    • 
    • Andy the Actuary
    • September 4, 2007

17. Is term insurance premiums considered plan expenses

    By Guest dgee0721, January 13, 2014
    • 3 replies
    • 903 views
    • 
    • My 2 cents
    • January 15, 2014

18. Is the PBGC Next?

    By Andy the Actuary, October 12, 2008
    • 10 replies
    • 1.4k views
    • 
    • Don Levit
    • December 18, 2008

19. Is there a 10% penalty in a DB plan for a 50 year old participant?

    By Guest Michael Anderson, March 4, 2004
    • 3 replies
    • 1.3k views
    • 
    • Guest
    • March 5, 2004

20. Is there a minimum service requirement to accrue a benefit

    By Belgarath, September 17, 2015
    • 2 replies
    • 816 views
    • 
    • Belgarath
    • September 18, 2015

21. Is there a pending legislative proposal to add a 20% excise tax to defined benefit lump sum distributions? Or is this just a rumor?

    By Guest WEMASON, February 9, 2004
    • 2 replies
    • 1.1k views
    • 
    • Kirk Maldonado
    • February 9, 2004

22. Is there a technique for using excess pension assets to pay for group

    By Guest Ted H Munice, May 24, 2001
    • 1 reply
    • 1.4k views
    • 
    • AndyH
    • May 24, 2001

23. Is there a website for you to search for other individual designed plan?

    By Sarah73, January 27, 2022
    • 7 replies
    • 1.3k views
    • 
    • CuseFan
    • January 28, 2022

24. Is there an Option to use pre-PPA 06 417(e) rates

    By JAY21, February 12, 2008
    • 1 reply
    • 2.8k views
    • 
    • Guest
    • February 13, 2008

25. Is there any circumstance in which the top-heavy minimum would be base

    By Guest joanna, March 7, 2000
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • March 7, 2000

26. Is there anyway to keep a DB plan inplace for exsisting benefits, and

    By Guest trustme, July 20, 2000
    • 3 replies
    • 1.6k views
    • 
    • Guest
    • August 7, 2000

27. Is there proposed legislation that would increase the interest rate and thus lower lump sum values for DB plan?

    By Lori Foresz, February 10, 2004
    • 9 replies
    • 1.5k views
    • 
    • ERISAatty
    • February 26, 2004

28. Is this a funding assumption change for SB purposes?

    By Jakyasar, September 26, 2021
    • 5 replies
    • 692 views
    • 
    • Effen
    • September 30, 2021

29. Is This a Loophole ? Or , What Am I Missing ?

    By LIBOR, May 9, 2005
    • 6 replies
    • 1.8k views
    • 
    • ubermax
    • May 11, 2005

30. Is this contribution deductible?

    By Blinky the 3-eyed Fish, November 22, 2002
    • 9 replies
    • 2.1k views
    • 
    • david rigby
    • December 18, 2002

31. Is this correct?

    By SSRRS, February 23, 2023
    • 1 reply
    • 585 views
    • 
    • Calavera
    • February 23, 2023

32. Is this dangerous?

    By Guest Doogie61, March 18, 2010
    • 5 replies
    • 1.2k views
    • 
    • david rigby
    • March 18, 2010

33. Is this definition of "accrued benefit" legal?

    By Guest Dave Peckham, November 1, 2004
    • 10 replies
    • 1.8k views
    • 
    • AndyH
    • November 8, 2004

34. Is this Early Retirement Benefit 'accrued at termination'

    By Guest erisajd, June 15, 2011
    • 3 replies
    • 1.7k views
    • 
    • david rigby
    • June 16, 2011

35. Is this employer subject to PBGC?

    By Santo Gold, December 31, 2004
    • 8 replies
    • 4.8k views
    • 
    • No Name
    • December 31, 2004

36. Is this J&S Annuity Qualified?

    By Guest jfreeborn, January 6, 2011
    • 11 replies
    • 4.2k views
    • 
    • My 2 cents
    • January 7, 2011

37. Is this lady vested?

    By tuni88, July 10, 2009
    • 6 replies
    • 1.4k views
    • 
    • K2retire
    • July 10, 2009

38. Is this person excludable from the participation test?

    By Bri, December 29, 2021
    • 3 replies
    • 668 views
    • 
    • Bri
    • January 4, 2022

39. Is this plan covered by PBGC?

    By Jakyasar, June 8, 2023
    • 4 replies
    • 616 views
    • 
    • Jakyasar
    • June 8, 2023

40. Is this plan covered under PBGC?

    By Jakyasar, June 12, 2020
    • 8 replies
    • 1.1k views
    • 
    • Jakyasar
    • June 15, 2020

41. Is this Plan subject to 411 accrual rules?

    By Gary, February 18, 2001
    • 0 replies
    • 1.5k views
    • 
    • Gary
    • February 18, 2001

42. Is this possible?

    By Guest Doogie61, March 4, 2010
    • 8 replies
    • 1.3k views
    • 
    • Effen
    • March 5, 2010

43. Is this possible?

    By Guest smhjr, May 21, 2004
    • 10 replies
    • 2k views
    • 
    • Belgarath
    • June 7, 2004

44. Is this protected because of timing?

    By C2C, August 30, 2006
    • 5 replies
    • 1.7k views
    • 
    • C2C
    • August 31, 2006

45. Is this Safe Harbor compliant?

    By Guest DBStudentAct, September 21, 2012
    • 8 replies
    • 1.2k views
    • 
    • AndyH
    • October 3, 2012

46. Is This Still A Safe Harbor

    By Guest merlin, November 4, 2004
    • 7 replies
    • 1.6k views
    • 
    • AndyH
    • November 5, 2004

47. Issues associated with cut backs due to change in HCE determination

    By Guest sui generis, November 11, 2008
    • 6 replies
    • 1.3k views
    • 
    • Blinky the 3-eyed Fish
    • November 12, 2008

48. Issues with insured takeover DB/DC combo

    By AndyH, June 15, 2018
    • 4 replies
    • 700 views
    • 
    • AndyH
    • June 18, 2018

49. Iterest Rate Selection under IRC 430

    By Andy the Actuary, March 9, 2008
    • 2 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • March 10, 2008

50. J&S for Money Purchase Plan

    By Julia C, April 28, 2020
    • 8 replies
    • 1.4k views
    • 
    • C. B. Zeller
    • April 29, 2020