Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Sole Proprietor excess contribution

   By Dinosaur, July 5, 2013
   • 2 replies
   • 1.6k views
   • 
   • ScottR
   • July 24, 2013

2. Rehire into new DB plan late in year

   By Dalai Pookah, October 9, 2019   

   • 410(b)
   • rehire
   • (and 1 more)

     Tagged with:

     • 410(b)
     • rehire
     • benefiting
   • 2 replies
   • 767 views
   • 
   • C. B. Zeller
   • October 9, 2019

3. AFTAP

   By Guest lerieleech, April 1, 2008
   • 2 replies
   • 1.4k views
   • 
   • Andy the Actuary
   • April 2, 2008

4. 2005 Sch B filing for 5500-EZ filers

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

5. Leased Employees

   By emmetttrudy, April 29, 2009
   • 2 replies
   • 1.1k views
   • 
   • JAY21
   • April 29, 2009

6. Post-NRA 415 Increases for In-Service Distributions

   By Rob P, February 23, 2012
   • 2 replies
   • 1.1k views
   • 
   • Rob P
   • February 24, 2012

7. FAS Discount Rate - What is reasonable?

   By John314, January 27, 2020   

   • fas
   • defined benefit
   • (and 1 more)

     Tagged with:

     • fas
     • defined benefit
     • asc
   • 2 replies
   • 1k views
   • 
   • david rigby
   • January 28, 2020

8. Does a DB Plan with 10/31/19 YE get the extension?

   By RayJJohnsonJr, August 11, 2020
   • 2 replies
   • 493 views
   • 
   • Bill Presson
   • August 11, 2020

9. Former employee's rights to plan documents

   By Alonzo, April 4, 2000
   • 2 replies
   • 1.4k views
   • 
   • richard
   • April 5, 2000

10. EGTRRA and 404 Deduction Limitations

    By Blinky the 3-eyed Fish, July 3, 2002
    • 2 replies
    • 1.8k views
    • 
    • Blinky the 3-eyed Fish
    • July 5, 2002

11. Do DB Plans Need to Amend

    By mal, May 22, 2006
    • 2 replies
    • 1.5k views
    • 
    • Belgarath
    • May 23, 2006

12. Funding under PPA 06

    By Guest lerieleech, November 20, 2007
    • 2 replies
    • 994 views
    • 
    • mwyatt
    • November 21, 2007

13. Unit Credit & EOY Val

    By Penman2006, February 3, 2008
    • 2 replies
    • 859 views
    • 
    • Penman2006
    • February 4, 2008

14. RMD prior to PBGC plan termination

    By Gilmore, June 19, 2015
    • 2 replies
    • 1.3k views
    • 
    • Gilmore
    • June 22, 2015

15. Maximum deductible contribution for the DB plan

    By amoy, August 18, 2015
    • 2 replies
    • 1.1k views
    • 
    • shERPA
    • August 19, 2015

16. 415 Limits & Bifurcated Benefits

    By CuseFan, January 26, 2021
    • 2 replies
    • 699 views
    • 
    • CuseFan
    • January 26, 2021

17. COL percentage history for 415 dollar limit.

    By Guest WareJK, January 24, 1999
    • 2 replies
    • 2k views
    • 
    • david rigby
    • January 30, 1999

18. Maximum benefit of Owner 2 Companies

    By abanky, November 11, 2008
    • 2 replies
    • 965 views
    • 
    • abanky
    • November 11, 2008

19. Terminated Participant beyond Normal Retirement Age

    By YankeeFan, April 11, 2013
    • 2 replies
    • 1.3k views
    • 
    • Andy the Actuary
    • April 11, 2013

20. Can Traditional DB Plans be Merged?

    By Dougsbpc, April 19, 2014
    • 2 replies
    • 856 views
    • 
    • david rigby
    • April 20, 2014

21. Recoupment of overpaid withholdings

    By tja, August 22, 2019   

    • overpayment
    • recoupment
    • (and 5 more)

      Tagged with:

      • overpayment
      • recoupment
      • withholdings
      • withholding
      • form 941x
      • form 843
      • form 945x
    • 2 replies
    • 1.1k views
    • 
    • tja
    • August 26, 2019

22. How do I appeal the automatic enrollment for cash balanced retirement

    By Guest tebutler, September 12, 2000
    • 2 replies
    • 1.6k views
    • 
    • Larry M
    • September 14, 2000

23. Net Sch C = $0

    By David, April 2, 2001
    • 2 replies
    • 1.5k views
    • 
    • Kristina
    • April 2, 2001

24. Gray Book Reliance and the PBGC

    By AndyH, March 31, 2004
    • 2 replies
    • 1.4k views
    • 
    • AndyH
    • April 1, 2004

25. Self-Employment Earned Income for Pension Purposes

    By YankeeFan, April 2, 2008
    • 2 replies
    • 1.4k views
    • 
    • flosfur
    • April 2, 2008

26. plan assets, quarterly contributions

    By Gary, January 21, 2011
    • 2 replies
    • 973 views
    • 
    • Gary
    • January 25, 2011

27. Benefit statements for deferred vested

    By Guest msheather, May 2, 2003
    • 2 replies
    • 2.6k views
    • 
    • AndyH
    • May 2, 2003

28. Disability benefit- service crediting

    By AndyH, December 15, 2003
    • 2 replies
    • 1.1k views
    • 
    • AndyH
    • December 17, 2003

29. DB plan not subject to ERISA Title IV PBGC

    By John Feldt ERPA CPC QPA, May 29, 2008
    • 2 replies
    • 3.2k views
    • 
    • John Feldt ERPA CPC QPA
    • May 30, 2008

30. Discount rate reasonableness?

    By Janice F, December 14, 2012
    • 2 replies
    • 1.3k views
    • 
    • david rigby
    • December 14, 2012

31. Is a lump sum distribution to a NHCE subject to recapture if plan terminates? Also, what are the current PBGC guaranteed early retirement monthly maximums?

    By Guest Carol the Writer, November 16, 2004
    • 2 replies
    • 1.3k views
    • 
    • Guest
    • November 16, 2004

32. Top Heavy Plan

    By Gary, March 5, 2008
    • 2 replies
    • 1.3k views
    • 
    • Jim Norman
    • March 5, 2008

33. aftaps

    By Guest lip, September 22, 2008
    • 2 replies
    • 1k views
    • 
    • SoCalActuary
    • September 23, 2008

34. Cash Balance plan annuity calculation question

    By AndyH, April 22, 2014
    • 2 replies
    • 1k views
    • 
    • John Feldt ERPA CPC QPA
    • April 25, 2014

35. Notice to terminated participant of permanent break in service

    By MMMBENE2000, July 31, 2014   

    • Participant notices
    • 2 replies
    • 1.2k views
    • 
    • Effen
    • July 31, 2014

36. Company takes over a bankrupt company's DB plan

    By rodin111, February 28, 2015
    • 2 replies
    • 974 views
    • 
    • rodin111
    • March 4, 2015

37. AFN Supplement Question

    By tuni88, June 20, 2015
    • 2 replies
    • 1.8k views
    • 
    • david rigby
    • June 21, 2015

38. Calculation of PIA

    By Gary, April 11, 2000
    • 2 replies
    • 1.9k views
    • 
    • Guest
    • April 12, 2000

39. Terminating an underfunded DB plan.

    By Guest, November 29, 2000
    • 2 replies
    • 1.6k views
    • 
    • Guest
    • November 29, 2000

40. 415(b) Service Reduction

    By Guest Mike Spickard, November 21, 2002
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • November 25, 2002

41. Conversion from Final Average Pay Plan to Career Average Pay Plan

    By Guest t936, May 11, 2005
    • 2 replies
    • 1.6k views
    • 
    • david rigby
    • May 25, 2005

42. Deductibility of Contribution

    By Dougsbpc, November 15, 2006
    • 2 replies
    • 1.3k views
    • 
    • SoCalActuary
    • November 17, 2006

43. Looked at the yield curve lately?

    By Effen, October 16, 2008
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • October 22, 2008

44. maximum funding % collectively bargained and non collectively bargained plans

    By abanky, November 12, 2008
    • 2 replies
    • 1k views
    • 
    • david rigby
    • November 12, 2008

45. fasb 158

    By abanky, February 19, 2009
    • 2 replies
    • 1.4k views
    • 
    • abanky
    • February 19, 2009

46. first year eoy CB funding whipsaw

    By abanky, January 18, 2010
    • 2 replies
    • 1.1k views
    • 
    • Mike Preston
    • January 18, 2010

47. non discrimination and testing

    By Gary, February 24, 2012
    • 2 replies
    • 1.9k views
    • 
    • AndyH
    • February 24, 2012

48. Actuarial Equivalence mortality table - interpretation of table descri

    By Gary, April 13, 2000
    • 2 replies
    • 2.9k views
    • 
    • david rigby
    • April 13, 2000

49. Reuired Minimum Distributions

    By Gary, February 13, 2004
    • 2 replies
    • 1.1k views
    • 
    • AndyH
    • February 19, 2004

50. Deduction Limit under 404(a)(7) & Possible exemption from excise tax

    By Dennis Povloski, February 3, 2006
    • 2 replies
    • 2k views
    • 
    • Guest
    • February 9, 2006