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I know this topic has been discussed before. Given: AB = $10,000 415 comp Limit = $11,000 Age 62 Plan Actuarial Equivalent = 5% and 2013Table AE APR = 156.04 5.5% 2013Table APR = 149.07 417(e) APR = 176.3 (1) 415 maximum LS = $11,000 x min(156.04, 149.07, 176.3) = $1,639,770 (2) $10,000 x 156.04 = $1,560,400 (3) $10,000 x 176.03 = $1,760,300 Final max LS = min( $1,639,770, max( $1,560,400, $1,760,300 ) = $1,639,770 Is the procedure correct? Thanks for all responses.

Given: 401(k) Safe Harbor Profit Sharing Plan Given: Owner has no 401(k) deferral and no personal PSP contribution Question #1: Does the owner still have to pay the 3% safe harbor to NHCE? Question #2: If yes, how can suspend the safe harbor contribution (since you will pass the ADP test anyway)? Thanks for all responses.

Dumb question On the SB -- what is the contribution date (line 18)? (a) Date contribution is reflected on the asset statement? (b) Post-marked date of check? © Receipt date of check? (d) Other Thanks.

Oh okay -- I see it. Thanks.

I use the ASC document and I am no sure how to handle it. Fail Safe provision? 11(g) amendment? Remove the 1,000 hrs allocation requirement? Any suggestion is appreciated. Thanks.

Given: Combined DB/DC plan DB and DC service Eligibility = 1,000 hours Condition for DC allocation = 1,000 hours DC is a 3% Safe Harbor 401(k) Profit Sharing Plan Participant has 1,500 hours in 2011 and 800 hours in 2012 Since participant satisfies 1,000 hours in 2011, he must get 3% safe harbor in 2012 even with less than 1,000 hours. Question: In 2012, should participant also receive the excess DC allocation to satisfy the gateway/401(a)(4) requirement even with less than 1,000 hours? Thanks.

I have a PLLC that file Form 1120S (for S corp). How is pension compensation determined: (a) salary or (b) salary + ordinary business income (less contribution) I have a ASC Basic DB plan document. Thanks for all responses.

In an LLC taxed as a partnership, is the following correct? The elective deferral can be contributed up until the tax filing deadline -- with deposit coming from the K-1 income of each partner. Thanks for all responses.

Thanks. Just a note: The negative interest credit is on a cumulative basis (i.e. not annual) -- so it may not that bad.

Given: Cash Balance (CB) Plan with Interest Credit = Actual return on assets. Employer would like the situation where the sum of all participant's CB balances = Assets (similar to DC plan). I think this situation is possible -- except for the existence of forfeiture (due to vesting schedule). In a DB plan, forfeiture would be a "gain" used to reduce contribution. Question: Is it nevertheless possible allocate the forfeiture proportionately to increase CB balance and to remove this gain? (assume we will amend the plan document if this is legally possible). Thanks.

The plan is states that the distribution is "all or a portion" of the vested Accrued Benefit. But can we amend the plan allow in-service distribution equal to the lump-sum equivalent of the vested Accrued Benefit? So the question is: Is this lump-sum distribution legally allowed (assuming we amend the plan)? Thanks.

A participant age 63 wants to get an in-service distribution and roll it over to an IRA in 2013. The plan document allows for in-service distribution after age 62. Question: Can the participant take the entire "Lump-Sum" value of the vested accrued benefit? Or is the in-service distribution restricted to the amount of the (annual) vested accrued benefit?

Given a S-corp. The owner's spouse is getting W-2 and 1099 (I am not sure if this is possible). Question: Is it possible to include both W-2 and 1099 as Plan Compensation (as either Sec 3401 comp or Sec 415 comp)? Thanks.

Given: Actuarial Equivalent (AE) interest rate was changed from 30-Treasury rate to 5%. Question: How does this change affect Lump Sum calculation? Do you have to take both interest rates into consideration when calculating lump sum? Thanks.