Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Does a Professional Service Employer Need to Have a Calendar Year-End?

   By Guest EMM118, May 23, 2006
   • 2 replies
   • 1.3k views
   • 
   • E as in ERISA
   • May 23, 2006

2. DB/DC Aggregate Testing

   By Guest DBStudentAct, September 1, 2009
   • 2 replies
   • 1.3k views
   • 
   • Mike Preston
   • September 1, 2009

3. Cash Balance Projection Rate

   By nancy, May 17, 2010
   • 2 replies
   • 1.3k views
   • 
   • Effen
   • May 18, 2010

4. Lump sum annuity factor for fractional age ( years and months)

   By VeryOldMan, August 17, 2021
   • 6 replies
   • 1.3k views
   • 
   • VeryOldMan
   • August 19, 2021

5. DB RMD - when is it due?

   By Jakyasar, November 22, 2022
   • 8 replies
   • 1.3k views
   • 
   • Jakyasar
   • November 23, 2022

6. DB as replacement to Profit Sharing Plan

   By Guest Gordy, December 1, 2004
   • 4 replies
   • 1.3k views
   • 
   • could be me maybe not
   • December 1, 2004

7. COLA above current 415 $ Limit

   By David MacLennan, April 7, 2003
   • 2 replies
   • 1.3k views
   • 
   • Mike Preston
   • April 7, 2003

8. Reportable Event - Misse Quarterly Contributions

   By Andy the Actuary, June 22, 2009
   • 4 replies
   • 1.3k views
   • 
   • david rigby
   • June 23, 2009

9. Sample 436 Amendment after already amended

   By 7806akp, December 1, 2011
   • 2 replies
   • 1.3k views
   • 
   • 7806akp
   • December 1, 2011

10. 415 Pct of Pay Limit

    By Dougsbpc, January 17, 2012
    • 5 replies
    • 1.3k views
    • 
    • SoCalActuary
    • January 18, 2012

11. Top Heavy Minimum?

    By Dougsbpc, November 3, 2011
    • 2 replies
    • 1.3k views
    • 
    • Dougsbpc
    • November 4, 2011

12. Heinz/Rev. Proc. 2005-23

    By Randy Watson, April 21, 2005
    • 1 reply
    • 1.3k views
    • 
    • Guest
    • April 21, 2005

13. Amending Plan to stop accruals at NRA

    By dmb, February 5, 2013
    • 6 replies
    • 1.3k views
    • 
    • dmb
    • February 6, 2013

14. Deceased participant and Required Life policy(ies) not purchased

    By flosfur, August 18, 2005
    • 2 replies
    • 1.3k views
    • 
    • flosfur
    • August 19, 2005

15. Question re: failed QDRO

    By Guest Wren, December 18, 2010
    • 2 replies
    • 1.3k views
    • 
    • eeyore
    • December 22, 2010

16. cash balance... Roth?

    By AlbanyConsultant, January 16, 2025
    • 4 replies
    • 1.3k views
    • 
    • Bri
    • January 16, 2025

17. DB Article/PPA Lump Sums

    By Guest ak, August 2, 2007
    • 2 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • August 3, 2007

18. insurance in defined benefit plans

    By Guest mich823, November 8, 2001
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • November 8, 2001

19. Small Employer Plan Design Proposal

    By Gary, May 19, 2006
    • 4 replies
    • 1.3k views
    • 
    • Jim Norman
    • May 24, 2006

20. Spread gain method: temp. annuity

    By Guest Java, April 26, 2004
    • 2 replies
    • 1.3k views
    • 
    • david rigby
    • April 30, 2004

21. Another Top Heavy Question

    By Guest Don N, June 9, 2000
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • June 10, 2000

22. FAS 87/132 Disributions

    By dmb, February 20, 2004
    • 5 replies
    • 1.3k views
    • 
    • mwyatt
    • February 20, 2004

23. 417 rate for July

    By ac, August 4, 2006
    • 2 replies
    • 1.3k views
    • 
    • ac
    • August 4, 2006

24. Discounting of Prior Year Unpaid Minimum Required Contribution

    By stbennet, June 16, 2011
    • 1 reply
    • 1.3k views
    • 
    • Gary
    • June 16, 2011

25. assumptions used to calculate withdrawal liability

    By Fletch, May 8, 2018
    • 3 replies
    • 1.3k views
    • 
    • AnActuary
    • May 13, 2019

26. Allocation of Contribution

    By Pension RC, September 2, 2014
    • 3 replies
    • 1.3k views
    • 
    • Calavera
    • September 3, 2014

27. DB restatements

    By JAY21, August 17, 2009
    • 3 replies
    • 1.3k views
    • 
    • JAY21
    • August 21, 2009

28. AOCI

    By abanky, April 1, 2010
    • 3 replies
    • 1.3k views
    • 
    • david rigby
    • April 1, 2010

29. DB/DC deduction limit after PPA 2006

    By YankeeFan, May 18, 2007
    • 3 replies
    • 1.3k views
    • 
    • John Feldt ERPA CPC QPA
    • May 18, 2007

30. Offsetting Benefits

    By Guest Sabadee!, April 24, 2008
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • April 24, 2008

31. Cross-Tested PS w/ DB plan

    By dmb, June 28, 2001
    • 0 replies
    • 1.3k views
    • 
    • dmb
    • June 28, 2001

32. Employer

    By Kitty, July 1, 2013
    • 4 replies
    • 1.3k views
    • 
    • masteff
    • July 3, 2013

33. Missing Amendment

    By JBones, February 22, 2011
    • 6 replies
    • 1.3k views
    • 
    • JBones
    • February 28, 2011

34. SCHEDULE B ACCRUED LIABILITY

    By Guest draper, July 7, 2003
    • 3 replies
    • 1.3k views
    • 
    • Guest
    • July 8, 2003

35. Testing issues in year of freeze

    By AndyH, February 22, 2010
    • 5 replies
    • 1.3k views
    • 
    • AndyH
    • February 24, 2010

36. Tax on 401(a) DB payments

    By Guest herronisland, May 15, 2002
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • May 16, 2002

37. Summary Plan Descriptions

    By Guest 4sachmo, June 26, 2001
    • 1 reply
    • 1.3k views
    • 
    • david rigby
    • June 26, 2001

38. Possible Affiliated Service Group

    By JAY21, November 7, 2012
    • 3 replies
    • 1.3k views
    • 
    • Doghouse
    • November 14, 2012

39. 412(i) Plan Subject to FAS 132/87 ?

    By Guest RSNOW, February 23, 2004
    • 3 replies
    • 1.3k views
    • 
    • AndyH
    • February 24, 2004

40. RMD to charity

    By Bri, December 30, 2020
    • 3 replies
    • 1.3k views
    • 
    • Effen
    • December 31, 2020

41. Waiver of IRS LOD Filing Fee and startup plan tax credit

    By CharlesLeggette, August 1, 2013
    • 2 replies
    • 1.3k views
    • 
    • rcline46
    • August 1, 2013

42. Change in Computation Period

    By Guest hyper, October 6, 2005
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • October 6, 2005

43. Deductibility of insurance premiums in DB plans

    By Guest Carol the Writer, September 1, 2004
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • September 1, 2004

44. 404(a)(7) Limitation - DB/DC Plans

    By Guest Mike Muller, March 10, 2000
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • March 10, 2000

45. Missing Participation Agreements and EPCRS

    By jim241, December 5, 2017   

    • epcrs
    • church plan
    • (and 5 more)

      Tagged with:

      • epcrs
      • church plan
      • defined benefit
      • participating employer
      • correction
      • vcp
      • scp
    • 2 replies
    • 1.3k views
    • 
    • jpod
    • December 5, 2017

46. Funding When Early Termination is Expected

    By Guest Bob_DB, November 30, 2004
    • 6 replies
    • 1.3k views
    • 
    • Guest
    • November 30, 2004

47. USERRA

    By BTG, February 3, 2010
    • 1 reply
    • 1.3k views
    • 
    • BTG
    • February 5, 2010

48. Pass through of S-Corp loss?

    By Lame Duck, July 23, 2004
    • 1 reply
    • 1.3k views
    • 
    • JAY21
    • July 27, 2004

49. Withholding Default on Roth IRA Elections

    By Andy the Actuary, April 29, 2008
    • 1 reply
    • 1.3k views
    • 
    • GMK
    • April 29, 2008

50. Deemed Burn/AFTAP Issue

    By Manatee, March 7, 2019   

    • aftap
    • deemed burn
    • 3 replies
    • 1.3k views
    • 
    • Mike Preston
    • March 8, 2019