Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. New IRS Position on Post-NRA Accruals? (2009 Gray Book, Q&A 39)

   By Übernerd, December 17, 2009
   • 3 replies
   • 5.2k views
   • 
   • Hilton
   • March 3, 2016

2. Distribution to a terminated participant before filing for PBGC termination

   By Jakyasar, October 21, 2022
   • 3 replies
   • 697 views
   • 
   • TheBoxMan
   • October 28, 2022

3. 411 accrual limits to 415(b) max benefits

   By DanEA, May 14, 2024
   • 3 replies
   • 812 views
   • 
   • John Feldt ERPA CPC QPA
   • May 24, 2024

4. 415 annuity factor

   By JAY21, December 17, 2009
   • 3 replies
   • 1.4k views
   • 
   • Mike Preston
   • December 22, 2009

5. gateway

   By abanky, March 23, 2011
   • 3 replies
   • 1.1k views
   • 
   • Tom Poje
   • March 23, 2011

6. Plan Term Impact on Vesting

   By JAY21, March 1, 2012
   • 3 replies
   • 1.2k views
   • 
   • david rigby
   • March 2, 2012

7. Combo DB/DC Plan

   By nancy, April 30, 2007
   • 3 replies
   • 1.3k views
   • 
   • Blinky the 3-eyed Fish
   • May 2, 2007

8. Change in valuation date

   By Guest lerieleech, July 30, 2008
   • 3 replies
   • 1.6k views
   • 
   • AndyH
   • July 30, 2008

9. 2nd year rmd amount

   By Draper55, January 21, 2014
   • 3 replies
   • 1.6k views
   • 
   • david rigby
   • January 23, 2014

10. QJSA - Most Valuable

    By ERISA25, August 27, 2015
    • 3 replies
    • 2.2k views
    • 
    • Hojo
    • August 31, 2015

11. CB document related question

    By Jakyasar, December 23, 2022
    • 3 replies
    • 479 views
    • 
    • Hojo
    • December 27, 2022

12. Is a lump sum an annuity purchase?

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

13. FICA taxes on partner contributions to cash balance plan

    By Guest TimS, November 29, 2010
    • 3 replies
    • 1.9k views
    • 
    • mwyatt
    • November 30, 2010

14. 415 Limitation

    By Guest Sieve, March 17, 2009
    • 3 replies
    • 1.2k views
    • 
    • eeyore
    • March 24, 2009

15. DB plan waiting for people to hit NRA

    By Bri, November 19, 2018
    • 3 replies
    • 555 views
    • 
    • Bri
    • November 20, 2018

16. Resolving data error for audit

    By TPApril, June 15, 2018
    • 3 replies
    • 527 views
    • 
    • RatherBeGolfing
    • June 16, 2018

17. DB and 412(e)(3) Design Software

    By Dante, July 17, 2024
    • 3 replies
    • 565 views
    • 
    • ErnieG
    • July 17, 2024

18. social security calc

    By Gary, October 18, 2002
    • 3 replies
    • 1.4k views
    • 
    • david rigby
    • October 31, 2002

19. top heavy testing

    By Guest joe9pension, June 17, 2011
    • 3 replies
    • 1.1k views
    • 
    • AndyH
    • June 17, 2011

20. Effect of ERISA Full Funding Credit on ARA

    By Guest HaroldA, July 11, 2005
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • July 11, 2005

21. 412(i) Plans and 50% Annuity and 50% Life Insurance Mix

    By Guest Edward McElroy, October 18, 2005
    • 3 replies
    • 1.6k views
    • 
    • FAPInJax
    • October 19, 2005

22. 401h and overfunded plan

    By K2, November 20, 2018
    • 3 replies
    • 1.1k views
    • 
    • chc93
    • November 21, 2018

23. Aggregation of Different Plan Years due to plan termination

    By JustMe, June 23, 2020
    • 3 replies
    • 777 views
    • 
    • Mike Preston
    • June 24, 2020

24. FAS 106 Liability

    By Guest Arthur, September 26, 2008
    • 3 replies
    • 1.8k views
    • 
    • Don Levit
    • September 26, 2008

25. Merger of Plans: Fiduciary Issues

    By Guest Yanks23, February 2, 2009
    • 3 replies
    • 1.7k views
    • 
    • david rigby
    • February 2, 2009

26. Nondiscrimination Testing - Different Measurement Periods?

    By CuseFan, March 6, 2018
    • 3 replies
    • 882 views
    • 
    • Mike Preston
    • March 7, 2018

27. Projection of RP2000 Mortality

    By Rolf Trautmann, February 8, 2008
    • 3 replies
    • 3.1k views
    • 
    • Rolf Trautmann
    • February 9, 2008

28. Termination of Underfunded DB Plan

    By ScottR, January 21, 2010
    • 3 replies
    • 1.6k views
    • 
    • david rigby
    • January 21, 2010

29. Legally, how many days does an employer have to respond to a participa

    By Guest Susan Lindgren, April 28, 1999
    • 3 replies
    • 1.6k views
    • 
    • david rigby
    • May 2, 1999

30. Amendment to reduce benefit formula

    By Lori Foresz, October 20, 2003
    • 3 replies
    • 1.5k views
    • 
    • Lori Foresz
    • October 20, 2003

31. 415(b) Limit Question

    By Lou S., May 30, 2013
    • 3 replies
    • 1.1k views
    • 
    • Calavera
    • June 3, 2013

32. 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

33. TRA '86

    By Randy Watson, September 2, 2007
    • 3 replies
    • 1.7k views
    • 
    • Randy Watson
    • September 2, 2007

34. PPA Valuations

    By Guest Doogie61, August 29, 2009
    • 3 replies
    • 980 views
    • 
    • carrots
    • August 31, 2009

35. 436 Restrictions on Plan Amendments

    By IRA, September 29, 2014
    • 3 replies
    • 1.1k views
    • 
    • Effen
    • September 29, 2014

36. Another top heavy ratio ?

    By Guest xplan, March 15, 2001
    • 3 replies
    • 1.8k views
    • 
    • Guest
    • March 19, 2001

37. Safe Harbor Floor/Offset question

    By AndyH, November 30, 2001
    • 3 replies
    • 2.5k views
    • 
    • Guest
    • February 20, 2002

38. Entity Ownership Change-New 415 limit ?

    By JAY21, October 27, 2004
    • 3 replies
    • 1.3k views
    • 
    • rcline46
    • October 28, 2004

39. Offset Plans

    By Gary, June 4, 2008
    • 3 replies
    • 1.2k views
    • 
    • Gary
    • June 5, 2008

40. Two Normal Retirement Ages for Same Participant?

    By Übernerd, May 5, 2009
    • 3 replies
    • 1.2k views
    • 
    • Übernerd
    • May 5, 2009

41. 2010 Re-election

    By AndyH, September 25, 2009
    • 3 replies
    • 1.3k views
    • 
    • dmb
    • September 29, 2009

42. Participating employer/deduction issues

    By Belgarath, March 1, 2011
    • 3 replies
    • 1k views
    • 
    • Belgarath
    • March 1, 2011

43. 412(d)(2) Elections; filed with 5500-EZs ?

    By JAY21, August 3, 2009
    • 3 replies
    • 3.1k views
    • 
    • Mike Preston
    • August 4, 2009

44. Can There Be Discrimination Where There's No Discrimination?

    By Andy the Actuary, June 19, 2011
    • 3 replies
    • 1.2k views
    • 
    • frizzyguy
    • June 21, 2011

45. IRS Notice 87-20

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

46. ARP Modifications to Annual Funding Notice

    By John314, March 29, 2022
    • 3 replies
    • 876 views
    • 
    • Bri
    • April 8, 2022

47. The pitfalls (?) of defined benefit plans; commentary about recent art

    By Dave Baker, November 30, 2001
    • 3 replies
    • 1.9k views
    • 
    • mwyatt
    • November 30, 2001

48. Multiple DB Plans

    By Guest naveen, February 19, 2010
    • 3 replies
    • 1.1k views
    • 
    • SoCalActuary
    • February 20, 2010

49. unrounded limits

    By Dinosaur, October 28, 2010
    • 3 replies
    • 2.9k views
    • 
    • david rigby
    • November 16, 2010

50. 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