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Defined Benefit Plans, Including Cash Balance
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Retirement Plans
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Defined Benefit Plans, Including Cash Balance
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What Must be Contained in Pension Benefit Statement
(2 replies)
Annual Funding Notice
(0 replies)
Determination for Termination on a Volume Submitter Plan
(7 replies)
UP-1994 Unisex
(6 replies)
PPA Lump Sum Segment Rates
(3 replies)
Amended Schedule B/SB
(5 replies)
Floor Offset and 401(a)(26) - a new one
(12 replies)
412(e)(3) to Traditional DB
(2 replies)
242(b) Election at Plan Termination
(0 replies)
412(e)3 plans
(4 replies)
Increased Accruals After Normal Retirement Age?
(3 replies)
Collectibles as Plan Investments
(3 replies)
pbgc premium filings
(1 reply)
top paid group elections
(1 reply)
AFTAP reporting in year following change in val date
(5 replies)
Pension funding relief
(3 replies)
excluding employees who opt for "no benefits"
(6 replies)
ASPPA DB Webcourse
(0 replies)
MISREPRSENTATION OF AGE
(8 replies)
401(a)(26) prior benefits structure
(7 replies)
Does reducing benefit formula to zero freeze plan?
(6 replies)
Predecessor Service
(3 replies)
Terminating Plan
(8 replies)
Quick 415 Question
(2 replies)
Minmum contribution
(0 replies)
415 $ limit for age less than 62
(11 replies)
Does 411(d)(6) protection of the subsidized lump sum apply in these scenarios
(3 replies)
Unionized PEO's
(6 replies)
Date of Entry after a Plan Freeze
(2 replies)
Partial Distribution
(4 replies)
Joint and Survivor Annuities
(4 replies)
417(e)(3) Rate
(2 replies)
Unpaid Excise Taxes
(1 reply)
Document vs Implementation
(6 replies)
Contributions Included on Form 5500
(8 replies)
How soon to notify vested terminated employee?
(1 reply)
cushion amount
(1 reply)
plan amendment
(3 replies)
plan termination
(4 replies)
IRS Notice 87-20
(3 replies)
Defined Benefit contribution
(14 replies)
Changing Beneficiary of Post Retirement Death Benefit
(1 reply)
Simple 417e Question
(2 replies)
changing valuation date
(3 replies)
Changing Valuation Date
(0 replies)
messed up plan
(10 replies)
W-2 Compensation
(2 replies)
415 application after plan freeze revisited
(4 replies)
Is it necessary to grandfather present values?
(3 replies)
election to change segment rates
(3 replies)
Section 436 and Social Security Leveling Options
(3 replies)
cash balance plan design
(1 reply)
cash balance plan calculation
(1 reply)
blank schedule sb
(1 reply)
Change in valuation date
(10 replies)
Overfunded plan and excise tax
(6 replies)
Form 5500-SF/EZ and 412(e)(3)
(2 replies)
Sch SB - Change in lookback month
(3 replies)
plan benefits for distribution upone termination
(0 replies)
401(a)(26) meaningful benefit
(1 reply)
410(b) benefiting in a 412(e)(3)
(2 replies)
cash balance plan amendments
(1 reply)
PBGC and post-termination PPA amendment
(9 replies)
cash balance plan
(7 replies)
JBEA Renewal
(14 replies)
412(e)3 Plans
(8 replies)
Annual Funding Notice
(3 replies)
Relative Value
(9 replies)
Cross Testing - $1 PS vs $1 CB
(11 replies)
non discrimination testing
(2 replies)
Protected Benefit Issue Regarding NRA Change from 59 to 62
(5 replies)
Fail-safe provision for 410(b) and 401(a)(26)
(2 replies)
Retroactive payments (beyond NRA)
(5 replies)
Can There Be Discrimination Where There's No Discrimination?
(3 replies)
DB offset plan and 415 limits
(2 replies)
cash bal plan design
(4 replies)
Frozen Accuals and the 415 Limit
(5 replies)
top heavy testing
(3 replies)
EOY Cash Balance Interest Crediting Rate
(3 replies)
Merger Vesting Calculations
(1 reply)
Discounting of Prior Year Unpaid Minimum Required Contribution
(1 reply)
Is this Early Retirement Benefit 'accrued at termination'
(3 replies)
DB Plan Statistics
(2 replies)
DB/DC Combo Testing Question
(9 replies)
QJSA Rules and New BCD
(1 reply)
Grandfathered benefit
(3 replies)
Life insuranc in DB plan
(16 replies)
FAS Amortization period change?
(5 replies)
401(a)(26) with a twist
(2 replies)
415 limit v accd benefit
(0 replies)
Vesting with new plan (have another plan)
(5 replies)
pbgc coverage
(1 reply)
401(a)(26)
(11 replies)
Plan Termination Liability
(4 replies)
Accrued Interest
(7 replies)
Schedule SB
(6 replies)
How can a participant's estate close if the DB plan insists on paying installments to the estate?
(2 replies)
Plan termination and reallocation of benefits
(14 replies)
deceased majority owner
(3 replies)
Waiver/Forfeit by Owner of Benefits on Plan TM
(1 reply)
412(i) contributions
(10 replies)
Excess Asset reversion
(5 replies)
New Supreme Ct Cash Balance and SPD opinion - Cigna v Amara
(0 replies)
Excess Contribution
(5 replies)
Plan assets and cash value
(1 reply)
Deductible Contribution
(1 reply)
Valuation Funding; Lump Sum Assumed
(6 replies)
436 contribution
(1 reply)
One Person DB Plan Failed to Make MRC
(4 replies)
415 limit - hi 3 yr avg
(3 replies)
Moved to another message board:
ESOP Key ees double check
(-- replies)
Deduction Split
(4 replies)
RMD from DB plan facing 436 restriction
(2 replies)
Actuarial Adjustment for late retirement
(1 reply)
funding shortfall
(2 replies)
DB plan with an accrual rate for non-owner HCEs
(7 replies)
Plan termination
(10 replies)
401(a)(26) and document
(2 replies)
PLR that had no effect
(9 replies)
Eligibility for Plan
(1 reply)
change in valuation date 2011
(4 replies)
Multiple Employer Plan - Defined Benefit
(1 reply)
CB Freeze Amendment
(6 replies)
enrolled actuary
(2 replies)
Participant Exclusions
(4 replies)
Annual Funding Notice Required?
(3 replies)
5500-EZ Late Notices
(18 replies)
PBGC Unfunded Vested Valuation Date
(0 replies)
combined plan deduction limit
(0 replies)
PBGC Reportable Event-Late Filing
(1 reply)
Can plan termination affect annuity already in pay status?
(3 replies)
Accrued Benefit - Late Retirement
(5 replies)
2011 EA Meeting Kudos
(0 replies)
Short Plan year- full accrual/average comp.
(2 replies)
Maximum Contributions for Self-Employed Individual
(2 replies)
Underlying Interest Rates In Annuity Premiums
(3 replies)
multiemployer plan summary
(1 reply)
plan termination
(0 replies)
Amortizing Pre-Paid Expense (Plan Termination)
(2 replies)
shortfall amort base
(2 replies)
Paired Plan - Form 5307
(1 reply)
calculating lump sum when there is unreduced early
(5 replies)
DB(k) deduction limits
(4 replies)
schedule sb line 12
(0 replies)
Does Qualified Optional Survivor Annuity Requirement Apply?
(6 replies)
2011 EA Meeting
(5 replies)
Cash Balance plan for S-corp
(3 replies)
cost method changes
(3 replies)
Frozen Plan, increasing benefits
(7 replies)
NO 412(d)(2) elections for amends after PYE
(10 replies)
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