Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Deemed reduction in funding balances - 436(f)(3)

   By carrots, August 21, 2009
   • 1 reply
   • 1.3k views
   • 
   • Blinky the 3-eyed Fish
   • August 21, 2009

2. IRS Final 430 regs

   By My 2 cents, September 8, 2015   

   • Quarterly contribution rules
   • 0 replies
   • 1.3k views
   • 
   • My 2 cents
   • September 8, 2015

3. ATFAP & Normal Cost

   By Draper55, August 30, 2017
   • 2 replies
   • 1.3k views
   • 
   • Draper55
   • August 31, 2017

4. 412i plans - Overfunding

   By Gary, May 9, 2007
   • 2 replies
   • 1.3k views
   • 
   • AndyH
   • May 9, 2007

5. Can The Plan Administrator Rely on Employee's Information?

   By Guest hhacker, January 19, 2000
   • 0 replies
   • 1.3k views
   • 
   • Guest
   • January 19, 2000

6. Beneficiary under 404(a)(7)

   By Guest pension222, August 27, 2003
   • 8 replies
   • 1.3k views
   • 
   • Guest
   • August 28, 2003

7. Top Heavy Minimum in Frozen Plan

   By Dougsbpc, May 27, 2009
   • 1 reply
   • 1.3k views
   • 
   • AndyH
   • May 27, 2009

8. Where can I find Revenue Procedures online?

   By Guest smstls, February 5, 2005
   • 1 reply
   • 1.3k views
   • 
   • david rigby
   • February 5, 2005

9. 5500-SF Prep/Filing

   By Cloudy, October 1, 2020
   • 4 replies
   • 1.3k views
   • 
   • Effen
   • December 30, 2020

10. Final regs under 417(a)(3)

    By Belgarath, March 24, 2006
    • 0 replies
    • 1.3k views
    • 
    • Belgarath
    • March 24, 2006

11. 2005 Sch B filing for 5500-EZ filers

    By flosfur, April 30, 2008
    • 2 replies
    • 1.3k views
    • 
    • flosfur
    • April 30, 2008

12. New DB Plan; Old 5500 Problems

    By JAY21, April 27, 2007
    • 4 replies
    • 1.3k views
    • 
    • Effen
    • April 30, 2007

13. Normalization of benefits for nondiscrimination

    By FAPInJax, July 2, 2008
    • 3 replies
    • 1.3k views
    • 
    • Blinky the 3-eyed Fish
    • July 2, 2008

14. Cash Balance EOY Valn and First Plan Year

    By rew, July 22, 2015
    • 3 replies
    • 1.3k views
    • 
    • Hojo
    • July 22, 2015

15. Projected unit credit funding using only 10 years to fund

    By Guest saeissler, October 4, 2005
    • 2 replies
    • 1.3k views
    • 
    • David MacLennan
    • October 4, 2005

16. Vesting with new plan (have another plan)

    By Dinosaur, May 31, 2011
    • 5 replies
    • 1.3k views
    • 
    • SoCalActuary
    • May 31, 2011

17. Benefits Other Than Retirement Benefits

    By Guest Day Erisa72, October 17, 2006
    • 1 reply
    • 1.3k views
    • 
    • david rigby
    • October 17, 2006

18. Late DB contribution

    By Guest CAM223, January 16, 2003
    • 2 replies
    • 1.3k views
    • 
    • MGB
    • January 17, 2003

19. Gatt

    By Guest kjk, July 3, 2002
    • 3 replies
    • 1.3k views
    • 
    • Guest
    • July 9, 2002

20. Reporting under trust tax id vs. corporate tax id

    By Guest sparkl80, June 20, 2005
    • 1 reply
    • 1.3k views
    • 
    • WDIK
    • June 20, 2005

21. Leased employee covered by leasing orginizations DB plan.

    By Guest Larry McNamara, February 16, 2000
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • February 16, 2000

22. Disqualified Entity

    By DMcGovern, January 10, 2014
    • 4 replies
    • 1.3k views
    • 
    • DMcGovern
    • January 10, 2014

23. AFTAP & Deemed Burn Timing

    By JBones, September 29, 2010
    • 3 replies
    • 1.3k views
    • 
    • JBones
    • October 4, 2010

24. Form 1099R

    By Gary, January 16, 2008
    • 3 replies
    • 1.3k views
    • 
    • AndyH
    • January 17, 2008

25. DB Post Retirement Health Benefits

    By JAY21, September 15, 2006
    • 4 replies
    • 1.3k views
    • 
    • Don Levit
    • September 15, 2006

26. Senator Daniel Patrick Moynihan's op ed article in NY Times of May 30,

    By jlf, June 7, 2000
    • 0 replies
    • 1.3k views
    • 
    • jlf
    • June 7, 2000

27. Can a final average ever be higher than the average of the 401(a)17 limits for the years considered in the average?

    By Guest elem, September 2, 2005
    • 1 reply
    • 1.3k views
    • 
    • Mike Preston
    • September 3, 2005

28. Minimum Required Contribution overfunds terminating plan

    By mattmc82, February 14, 2012
    • 8 replies
    • 1.3k views
    • 
    • mattmc82
    • February 15, 2012

29. participant count for deficit reduction contribution

    By Guest jbbangell, November 10, 2004
    • 1 reply
    • 1.3k views
    • 
    • Blinky the 3-eyed Fish
    • November 11, 2004

30. Reduced PBGC Premiums not Included in EGTRRA

    By Guest pension222, July 26, 2001
    • 1 reply
    • 1.3k views
    • 
    • david rigby
    • July 26, 2001

31. Funding Target for Partially Vested Terminated Participant

    By Pension RC, March 18, 2014
    • 2 replies
    • 1.3k views
    • 
    • My 2 cents
    • March 18, 2014

32. Adoption of Plan and Deduction

    By Dougsbpc, March 21, 2006
    • 1 reply
    • 1.3k views
    • 
    • Guest
    • March 21, 2006

33. Variable Annuity DB Investment

    By Guest 692729, February 14, 2003
    • 5 replies
    • 1.3k views
    • 
    • MGB
    • February 14, 2003

34. increasing allocation formula in document

    By Scuba 401, December 13, 2012
    • 4 replies
    • 1.3k views
    • 
    • Scuba 401
    • December 17, 2012

35. Death Benefit after RMD's Begin

    By JBones, December 10, 2010
    • 1 reply
    • 1.3k views
    • 
    • JBones
    • December 16, 2010

36. Gray Book for 2004

    By david rigby, December 30, 2003
    • 1 reply
    • 1.3k views
    • 
    • MGB
    • December 30, 2003

37. Sunrise, Sunset

    By Andy the Actuary, July 22, 2009
    • 2 replies
    • 1.3k views
    • 
    • david rigby
    • July 23, 2009

38. Cash Balance Plan Eligibility + 401(a)(26) Question

    By NewBieHere, January 2
    • 6 replies
    • 1.3k views
    • 
    • NewBieHere
    • January 10

39. Where Do You Find 1.430(f)-1(c)

    By Andy the Actuary, April 28, 2008
    • 3 replies
    • 1.3k views
    • 
    • SoCalActuary
    • April 28, 2008

40. FSA, FFC, Max Deductions

    By Gary, May 13, 2005
    • 2 replies
    • 1.3k views
    • 
    • david rigby
    • May 14, 2005

41. Entity Ownership Change-New 415 limit ?

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

42. Lifting of Cash Balance Moratorium

    By Scott, February 14, 2007
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • March 12, 2007

43. Contribution Confirmation

    By JBones, October 6, 2011
    • 7 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • October 7, 2011

44. Notice for Participants Ineligibility

    By Guest wwest, February 11, 2000
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • February 11, 2000

45. Unreduced early at termination to avoid over-funding

    By dan.jock, November 17, 2016
    • 10 replies
    • 1.3k views
    • 
    • Calavera
    • November 23, 2016

46. 5500ez

    By Gary, September 15, 2010
    • 4 replies
    • 1.3k views
    • 
    • FAPInJax
    • September 17, 2010

47. FASB 87 (balancing equation)

    By Guest RSNOW, October 9, 2003
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • October 13, 2003

48. 8955-SSA

    By Guest megs2887, December 14, 2011
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • December 14, 2011

49. 415 limit - frozen plans

    By M_2015, December 23, 2023
    • 6 replies
    • 1.2k views
    • 
    • Audrey
    • May 20, 2024

50. Calculation of Top Heavy Minimum For A deferred Retiree

    By Guest merlin, October 31, 2003
    • 10 replies
    • 1.2k views
    • 
    • Mike Preston
    • October 31, 2003