Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Too Soon to Do Another Fresh Start?

   By NewBieHere, September 12, 2025
   • 9 replies
   • 3.8k views
   • 
   • Lou S.
   • September 18, 2025

2. Nondeductible contribution to sole proprietor DB plan

   By Guest Pennysaver, September 9, 2011
   • 8 replies
   • 3.8k views
   • 
   • Belgarath
   • November 14, 2011

3. Plan Disqualification

   By Gary, July 31, 2008
   • 8 replies
   • 3.8k views
   • 
   • Guest
   • August 19, 2008

4. Suspension of benefits in a cash balance plan

   By Macuus, March 4, 2015
   • 10 replies
   • 3.8k views
   • 
   • AndyH
   • March 5, 2015

5. Quarterly Contributions/2008 Schedule SB

   By JAY21, March 12, 2009
   • 20 replies
   • 3.8k views
   • 
   • Guest
   • April 28, 2009

6. 415 application when lump summing deferred annuity

   By Andy the Actuary, December 23, 2009
   • 27 replies
   • 3.8k views
   • 
   • Andy the Actuary
   • September 7, 2010

7. IRS Notice 2007-81

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

8. Change to PPA 417(e)

   By Penman2006, September 23, 2009
   • 9 replies
   • 3.8k views
   • 
   • Penman2006
   • September 28, 2009

9. Cash Balance Plan RMD

   By HKSUN, June 4, 2020
   • 11 replies
   • 3.8k views
   • 
   • Mike Preston
   • June 5, 2020

10. 415 dollar limit and frozen plan

    By Hojo, June 16, 2017
    • 8 replies
    • 3.8k views
    • 
    • Calavera
    • July 3, 2017

11. Statute of Limitations

    By jpod, July 11, 2017
    • 28 replies
    • 3.8k views
    • 
    • Lou S.
    • July 23, 2020

12. Do 417(e)(3) rates apply to a lump sum pre-retirement death benefit?

    By Belgarath, July 28, 2015
    • 8 replies
    • 3.8k views
    • 
    • Belgarath
    • July 28, 2015

13. 401(a)(26) prior benefits structure

    By Dennis Povloski, August 5, 2011
    • 7 replies
    • 3.8k views
    • 
    • Effen
    • August 15, 2011

14. RPA rates for 2006

    By Effen, August 8, 2006
    • 22 replies
    • 3.8k views
    • 
    • SoCalActuary
    • August 28, 2006

15. Backloading and 3% Accrual Rule

    By Andy the Actuary, June 30, 2008
    • 18 replies
    • 3.8k views
    • 
    • SoCalActuary
    • July 7, 2008

16. IRS 417(e) Mortality Table 2022

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

17. Retroactive payments (beyond NRA)

    By Dinosaur, June 6, 2011
    • 5 replies
    • 3.8k views
    • 
    • Dinosaur
    • June 21, 2011

18. Actuary's signature forged on Sch B

    By flosfur, March 15, 2007
    • 22 replies
    • 3.8k views
    • 
    • Guest
    • March 21, 2007

19. Reversal of prior credit balance election

    By dmb, December 20, 2012
    • 1 reply
    • 3.8k views
    • 
    • Effen
    • December 20, 2012

20. No 2016 Covered Compensation Tables?

    By Übernerd, January 27, 2016
    • 15 replies
    • 3.8k views
    • 
    • Tom Poje
    • January 29, 2016

21. Former HCE Def'n

    By JAY21, November 27, 2007
    • 20 replies
    • 3.8k views
    • 
    • SoCalActuary
    • December 4, 2007

22. IRS & QSERP

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

23. cash balance with life insurance

    By B21, January 16, 2020
    • 23 replies
    • 3.8k views
    • 
    • C. B. Zeller
    • July 24, 2020

24. QDRO submission after Participant Retirement

    By RSG15812, February 10, 2016
    • 12 replies
    • 3.8k views
    • 
    • david rigby
    • February 11, 2016

25. Financial Accounting for Cash Balance

    By MGB, May 28, 2003
    • 7 replies
    • 3.8k views
    • 
    • Guest
    • July 15, 2003

26. Suspension of benefits

    By Belgarath, October 8, 2012
    • 5 replies
    • 3.8k views
    • 
    • AndyH
    • October 9, 2012

27. QSLOB late filing

    By Guest waltz52, October 6, 2005
    • 10 replies
    • 3.8k views
    • 
    • could be me maybe not
    • November 3, 2005

28. Retroactive Annuity Start Date

    By BTG, February 9, 2017
    • 3 replies
    • 3.8k views
    • 
    • Calavera
    • February 13, 2017

29. SERP Pension--spousal beneficiary requirements

    By Guest Elis, May 22, 2008
    • 3 replies
    • 3.8k views
    • 
    • jpod
    • May 23, 2008

30. Cash Balance Plan Funding and IRC 415

    By mwyatt, August 12, 2008
    • 16 replies
    • 3.8k views
    • 
    • tymesup
    • August 14, 2008

31. Lump sum distribution to a deferred vested participant

    By Guest, March 10, 2000
    • 2 replies
    • 3.8k views
    • 
    • david rigby
    • March 10, 2000

32. Household employee

    By Gary, January 18, 2010
    • 6 replies
    • 3.8k views
    • 
    • D Syrett
    • January 19, 2010

33. What is NRD when employee hired after NRD?

    By david rigby, August 23, 2005
    • 8 replies
    • 3.7k views
    • 
    • david rigby
    • August 24, 2005

34. 415 Limit Solutions

    By jim241, March 15, 2018   

    • cash balance
    • 415 limits
    • (and 3 more)

      Tagged with:

      • cash balance
      • 415 limits
      • solutions
      • annuities
      • insurance
    • 29 replies
    • 3.7k views
    • 
    • ERISAAPPLE
    • March 21, 2018

35. IRC Section 411(b)(1)(H) issue.

    By Guest janie, September 13, 2000
    • 1 reply
    • 3.7k views
    • 
    • Guest
    • September 14, 2000

36. PBGC Premium paid by corp

    By Guest The Pension Kid, May 24, 2007
    • 11 replies
    • 3.7k views
    • 
    • mwyatt
    • June 5, 2007

37. IRC 4980(d) Excess Asset Transfer

    By JAY21, July 8, 2013   

    • Is A Form 5310-A needed ?
    • 6 replies
    • 3.7k views
    • 
    • chc93
    • July 12, 2013

38. Sample QPSA/QJSA Explanation to participant for Defined Benefit Plan

    By Lynn Campbell, September 7, 2004
    • 6 replies
    • 3.7k views
    • 
    • Lynn Campbell
    • September 10, 2004

39. DB Plan Freeze - After Eligibility but Before Entry Date

    By Guest Chaffee, July 7, 2009
    • 10 replies
    • 3.7k views
    • 
    • tuni88
    • July 9, 2009

40. S Corp Saving Plan (Q or NQ)

    By HJ, May 22, 2018
    • 30 replies
    • 3.7k views
    • 
    • jpod
    • June 6, 2018

41. Plan amendment after beginning of year valuation date - can I take freeze of accruals into account

    By Guest saeissler, July 6, 2005
    • 12 replies
    • 3.7k views
    • 
    • Guest
    • July 26, 2005

42. 415 Limits--Distributions While Still Employed?

    By EPCRSGuru, January 28, 2019
    • 9 replies
    • 3.7k views
    • 
    • Bri
    • July 3, 2025

43. Cash Balance Plan - In-Service Distribution (Rollover to IRA) Permitted?

    By waid10, November 10, 2023
    • 8 replies
    • 3.7k views
    • 
    • Jakyasar
    • November 13, 2023

44. Post Retirement Mortality?

    By AndyH, May 9, 2012
    • 23 replies
    • 3.7k views
    • 
    • Mike Preston
    • May 14, 2012

45. Mortality Tables for 2018

    By david rigby, October 3, 2017
    • 19 replies
    • 3.7k views
    • 
    • John314
    • March 2, 2018

46. 401(a)(26) Test ?

    By Cloudy, November 10, 2016
    • 9 replies
    • 3.7k views
    • 
    • Effen
    • November 19, 2016

47. Company makes pension calculation mistake in favor of former employees

    By Gary, July 29, 1999
    • 11 replies
    • 3.7k views
    • 
    • Guest
    • April 18, 2001

48. Cash Balance Plan Design - 401h and Insurance

    By PensionPro, May 24, 2013
    • 5 replies
    • 3.7k views
    • 
    • shERPA
    • September 6, 2018

49. Overpayment of Pension Benefits

    By Guest chlomer, December 5, 2001
    • 5 replies
    • 3.7k views
    • 
    • jpod
    • December 10, 2001

50. Curtailment under FAS 88

    By Guest stunner, January 25, 2006
    • 5 replies
    • 3.7k views
    • 
    • Guest
    • January 26, 2006