Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. DB and DC contributions for Self- Employed

   By Guest Golden Girl, February 16, 2012
   • 2 replies
   • 1.3k views
   • 
   • SoCalActuary
   • February 22, 2012

2. In-kind Contribution

   By emmetttrudy, April 3, 2013
   • 2 replies
   • 1.4k views
   • 
   • emmetttrudy
   • April 16, 2013

3. Funding Deficiency and 5330

   By Doghouse, July 21, 2014   

   • deficiency 5330 excise
   • 2 replies
   • 1.1k views
   • 
   • Effen
   • July 22, 2014

4. Reversions Post-Tax Cut Jobs Act

   By ERISAAPPLE, July 23, 2018
   • 2 replies
   • 400 views
   • 
   • Mike Preston
   • July 23, 2018

5. Contributions to plan

   By Guest Chip, February 13, 2003
   • 2 replies
   • 960 views
   • 
   • Guest
   • February 14, 2003

6. partial distribution - distributable event

   By Guest astonewall, May 16, 2003
   • 2 replies
   • 1.3k views
   • 
   • david rigby
   • May 17, 2003

7. New Cash-Balance Plan Approvals ?

   By Guest RSNOW, August 7, 2003
   • 2 replies
   • 1k views
   • 
   • mbozek
   • August 8, 2003

8. Form 990 Part VII, Column F

   By dmb, June 22, 2009
   • 2 replies
   • 2.2k views
   • 
   • dmb
   • June 25, 2009

9. 60-80 AFTAP

   By Guest Dumb & Dumber, February 16, 2012
   • 2 replies
   • 1.2k views
   • 
   • mattmc82
   • February 17, 2012

10. High 25 Lump Sum Restriction for Terminating Plan?

    By hollywood, June 13, 2019
    • 2 replies
    • 1k views
    • 
    • CuseFan
    • June 13, 2019

11. DB/401(k) and ER Matching

    By Guest Max Power, December 3, 2004
    • 2 replies
    • 1.1k views
    • 
    • Guest
    • December 3, 2004

12. Credit or offset due to overfunding?

    By tuni88, March 8, 2010
    • 2 replies
    • 934 views
    • 
    • david rigby
    • March 8, 2010

13. Switching from BOY to EOY val for DB plan

    By Jakyasar, September 12, 2025
    • 2 replies
    • 2.2k views
    • 
    • Jakyasar
    • September 12, 2025

14. DB accountant's report rules

    By AndyH, August 27, 2003
    • 2 replies
    • 1.1k views
    • 
    • AndyH
    • August 28, 2003

15. Defaulted loan in a DB plan-how to handle

    By AndyH, June 29, 2004
    • 2 replies
    • 1.2k views
    • 
    • AndyH
    • July 8, 2004

16. Deduction in year of termination

    By FAPInJax, July 21, 2004
    • 2 replies
    • 1.1k views
    • 
    • Guest
    • July 22, 2004

17. Deductible limit

    By Guest MAS51361, April 17, 2006
    • 2 replies
    • 1.2k views
    • 
    • Blinky the 3-eyed Fish
    • April 19, 2006

18. W-2's and 1099's

    By Jilliandiz, June 20, 2006
    • 2 replies
    • 1.7k views
    • 
    • JanetM
    • June 20, 2006

19. Reportable Event?

    By Guest careful1, January 12, 2010
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • January 12, 2010

20. Second Year Valuation

    By JBones, May 3, 2010
    • 2 replies
    • 1.2k views
    • 
    • JBones
    • May 4, 2010

21. RMD for Annuity + Partial Lump Sum

    By Übernerd, August 7, 2015   

    • RMD
    • lump sum
    • (and 1 more)

      Tagged with:

      • RMD
      • lump sum
      • annuity
    • 2 replies
    • 2k views
    • 
    • Übernerd
    • August 10, 2015

22. Accrued To Date Testing

    By Cloudy, July 6, 2016
    • 2 replies
    • 852 views
    • 
    • Cloudy
    • July 6, 2016

23. Missed quarterly contributions - notification of participants

    By truphao, November 22, 2020   

    • missed quarterlies
    • 2 replies
    • 1.1k views
    • 
    • truphao
    • November 23, 2020

24. 411(d)(6)

    By nancy, August 8, 2003
    • 2 replies
    • 1.2k views
    • 
    • MGB
    • August 8, 2003

25. Retroactive application of comp limit and career average plans

    By Guest stunner, February 23, 2006
    • 2 replies
    • 2k views
    • 
    • Guest
    • February 24, 2006

26. Vested lump sum calculations

    By FAPInJax, November 15, 2007
    • 2 replies
    • 1.3k views
    • 
    • tymesup
    • November 20, 2007

27. Election Year Mud

    By Andy the Actuary, August 17, 2008
    • 2 replies
    • 1.5k views
    • 
    • Andy the Actuary
    • August 18, 2008

28. Correcting overpayment made after participant's death

    By Guest embeem, July 31, 2012
    • 2 replies
    • 7.8k views
    • 
    • MoJo
    • July 31, 2012

29. Severance pay

    By Guest tonjer, June 11, 2002
    • 2 replies
    • 2.3k views
    • 
    • 401 Chaos
    • January 16, 2008

30. IRC 7520 Mortality Table

    By JAY21, June 7, 2004
    • 2 replies
    • 2.9k views
    • 
    • JAY21
    • June 8, 2004

31. PFEA and Lump Sums Under RR 98-1

    By Guest merlin, December 3, 2004
    • 2 replies
    • 1.1k views
    • 
    • Guest
    • December 3, 2004

32. Excise tax on prohibited transactions

    By Gary, October 11, 2005
    • 2 replies
    • 1.5k views
    • 
    • Gary
    • October 11, 2005

33. PBGC variable premium FFL exemption

    By AndyH, August 23, 2006
    • 2 replies
    • 1.4k views
    • 
    • AndyH
    • August 23, 2006

34. Definition of Affiliated Service Group

    By Guest aincog, December 11, 2006
    • 2 replies
    • 5.3k views
    • 
    • Belgarath
    • December 12, 2006

35. Pension Buy In - Credited Service

    By Zoraster, October 1, 2015
    • 2 replies
    • 1k views
    • 
    • Zoraster
    • November 9, 2015

36. Suspension of Benefits upon Reemployment

    By AAS2, April 5, 2017   

    • suspension
    • suspend
    • 2 replies
    • 1.2k views
    • 
    • CuseFan
    • April 6, 2017

37. ProVal Rate Hike

    By Rball4, October 29, 2023
    • 2 replies
    • 872 views
    • 
    • AndyH
    • October 31, 2023

38. 2008 AFTAP

    By Blinky the 3-eyed Fish, May 22, 2008
    • 2 replies
    • 1.5k views
    • 
    • Penman2006
    • May 23, 2008

39. "Former HCE" vs "HC Former E"

    By carrots, May 22, 2009
    • 2 replies
    • 1.5k views
    • 
    • carrots
    • May 26, 2009

40. At-risk calculation

    By Gary, December 16, 2010
    • 2 replies
    • 2.1k views
    • 
    • AndyH
    • December 17, 2010

41. funding shortfall

    By Gary, May 4, 2011
    • 2 replies
    • 1.2k views
    • 
    • Gary
    • May 4, 2011

42. SFAS

    By §#$%!, June 14, 2012
    • 2 replies
    • 1.2k views
    • 
    • Andy the Actuary
    • June 14, 2012

43. Mandated mortality rates for 2017

    By My 2 cents, September 2, 2016
    • 2 replies
    • 1.2k views
    • 
    • My 2 cents
    • September 2, 2016

44. HCE determination for the first Plan Year

    By flosfur, December 22, 2004
    • 2 replies
    • 1.6k views
    • 
    • AndyH
    • December 22, 2004

45. TH minimum / frozen CBP

    By DBnme, February 2, 2023
    • 2 replies
    • 417 views
    • 
    • Jakyasar
    • February 2, 2023

46. Plan that never reported FAS

    By Guest saeissler, January 10, 2007
    • 2 replies
    • 1.1k views
    • 
    • david rigby
    • January 10, 2007

47. PBGC termination

    By Dinosaur, June 2, 2010
    • 2 replies
    • 2k views
    • 
    • ScottR
    • June 12, 2010

48. Distribution of Death Benefit to Minor

    By Guest GmcyWT, May 1, 2012
    • 2 replies
    • 1.8k views
    • 
    • Bird
    • May 1, 2012

49. Retroactive payments taxable in which year?

    By Guest LC Brosio, January 29, 2000
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • February 4, 2000

50. Missed PBGC distribution deadline

    By nancy, December 13, 2000
    • 2 replies
    • 1.4k views
    • 
    • Lorraine Dorsa
    • December 17, 2000