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Defined Benefit Plans, Including Cash Balance
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Defined Benefit Plans, Including Cash Balance
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Appropriate Assumption
(5 replies)
Excluding People By Name
(6 replies)
436 and freezing accruals
(3 replies)
No val, no schedule sb
(7 replies)
Cash Balance Takeover
(2 replies)
Notice 2009-68 statement aboutdirect rollover of after-tax contributions
(7 replies)
Joint & Survivor with 10-year Certain
(4 replies)
Maximum Accrued Benefit
(6 replies)
Which Plan Doc Applies
(4 replies)
Does anyone know about the 71 TPF&C mortality table?
(7 replies)
Adjusting 2008 contribution to 2010
(4 replies)
PBGC Filing in Year of Termination
(7 replies)
Cash Balance Maximum Contribution
(1 reply)
Excise tax for prohibited transaction
(4 replies)
Max 415 Age 70 DB plan
(3 replies)
Quarterly pension contributions required for small plan?
(3 replies)
PLAN DISTRIBUTION
(2 replies)
PBGC Coverage
(2 replies)
Is this dangerous?
(5 replies)
Determination letter
(3 replies)
Which Plan Document Covers Employee
(2 replies)
Default Catastrophe
(3 replies)
cash balance plan and relius
(2 replies)
Protected Benefits Question
(2 replies)
Freeze of benefit accruals - timing
(5 replies)
Annual Funding Notice
(1 reply)
FAS LTROR assumption
(4 replies)
sole proprietor DB Plan
(0 replies)
Beneficiary Distributions
(6 replies)
"Special Leave" and Continued Benefit Accruals under DB Plan
(3 replies)
Plan Never Made Distribution
(4 replies)
Cash Balance Plans: Changing requirements
(2 replies)
Deemed Elections on COB and its use on MRC
(0 replies)
Partial Plan Termination
(1 reply)
Trustee denying a claim
(9 replies)
Accrued Benefit Decreases?
(3 replies)
Credit or offset due to overfunding?
(2 replies)
Smartphones
(6 replies)
IRS User Fee Funding Waiver
(9 replies)
Is this possible?
(8 replies)
PBGC phase-in
(3 replies)
Benefit Restriction Notice
(2 replies)
11(g) Amendment
(1 reply)
Termination Calculations-Benefits reduced?
(2 replies)
DB/DC Testing and Permitted Disparity
(14 replies)
RMD used for req. contr. due
(9 replies)
cash balance Plans
(10 replies)
Short plan year - Target Normal Cost
(1 reply)
Employer wants money back. Now what?
(27 replies)
Terminating Defined Benefit Plan
(12 replies)
Testing issues in year of freeze
(5 replies)
NRA 55
(14 replies)
415 Limit-Grandfathered AB
(1 reply)
430(h)(4) - funding assumptions for Lump Sum benefits
(5 replies)
Hours of Service Question
(3 replies)
Multiple DB Plans
(3 replies)
DB Plan in distress
(16 replies)
436 vs 401(a)(9) and nonspouse beneficiaries
(0 replies)
Valuations - Expected Form of Payment for HCEs
(1 reply)
417(e) interest rates
(10 replies)
End of Year Valuation
(1 reply)
Plan Document
(11 replies)
Pension distributions
(1 reply)
5500 EZ: To file or not to file
(1 reply)
TH & Excluded EE's
(6 replies)
Contribution limits for employers?
(1 reply)
Restricted Distribution Eligible For Rollover?
(5 replies)
Son in Plan
(3 replies)
2009 Minimum Distribution
(14 replies)
TNC + Fees
(5 replies)
fasb - yield curve analysis
(6 replies)
USERRA
(1 reply)
Plan Aggregation and timing of contributions
(4 replies)
Funding Target
(1 reply)
Quarterly Contributions
(3 replies)
STANDARD MORTALITY TABLE
(14 replies)
Funding Balance Elections
(6 replies)
Moved to another message board:
Multi Employer Plan
(-- replies)
Eligibility for a new plan
(1 reply)
Plan withdrawals
(9 replies)
Moved to another message board:
PPPA2006 180 day implementation of default schedule
(-- replies)
Adopted new NRD amendment, paid in-service
(1 reply)
Presumed AFTAP under 60%
(9 replies)
FASB
(3 replies)
Use of Full Yield Curve
(0 replies)
FASB
(3 replies)
PFB and Excess contributions for EOY plans
(4 replies)
Defined Benefit Administrator
(2 replies)
DB Plan and SEP
(11 replies)
Require Rollover of Lump Sum?
(8 replies)
IRC 401: Plan Qualification and J&S Annuity
(13 replies)
Due date for 5500
(3 replies)
COB adjustment
(1 reply)
Cash Balance Termination and Restart
(3 replies)
Paying out EE Contribution portion "first"?
(6 replies)
Post NRA at plan termination
(8 replies)
User fee exemption for DB Plans on 5300 filing?
(2 replies)
Termination of Underfunded DB Plan
(3 replies)
What is my lump sum?
(4 replies)
Household employee
(6 replies)
In-Service Distribution
(1 reply)
first year eoy CB funding whipsaw
(2 replies)
DB Valuations
(15 replies)
Floor Offsets versus DB+DC Combos
(14 replies)
Life Insurance in a DB Plan
(7 replies)
Covered Compensation proration
(2 replies)
Jan 10 Funding Segment Rates
(7 replies)
DB DC Combo
(4 replies)
Contribution from Stock Market
(6 replies)
Reportable Event?
(2 replies)
New CBA - 80% AFTAP
(4 replies)
Tips for plan design
(8 replies)
Rate of Pay assumptions under PPA?
(3 replies)
415 limits on plan termination following monthly pmts
(5 replies)
Multiple Employer Plans
(2 replies)
412(i) Plan Audit from Hell (PART 2)
(33 replies)
DB Plan Overpays lump sum & Participant Rolls into IRA
(1 reply)
Top Heavy and change in NRA
(6 replies)
Roth IRA
(1 reply)
415 $ limit at age 55
(5 replies)
Pro Ration of Contribution?
(2 replies)
Certification Blues -- The Innocent Die Young
(5 replies)
Limitations On Funding In Years After Formula Was Amended Upwards
(8 replies)
Bundled DB services
(3 replies)
DB Plan and SEP Contribution
(19 replies)
2009 MRD from DB plan
(4 replies)
IRS Notice 2009-97 Plan Amendment Deadline Extension
(10 replies)
Lump Sum cashout (timing/value)
(4 replies)
415 annuity factor
(3 replies)
Plan document compliance
(1 reply)
DB/DC Gateway, HCE Rate
(2 replies)
Excel Custom Functions for PPA Annuity Factors
(0 replies)
PBGC Coverage
(1 reply)
Schedule K-1, Passive Income
(0 replies)
New IRS Position on Post-NRA Accruals? (2009 Gray Book, Q&A 39)
(2 replies)
Where can I find these rates?
(2 replies)
411(d)(6) ?
(18 replies)
Rates and Tables
(10 replies)
Cash Balance Plan amendments
(2 replies)
FAS 35 disclosures under PPA
(15 replies)
Use of Full Yield Curve
(6 replies)
non-qualified defined benefit plan
(6 replies)
Model Section 436 Amendment Language?
(10 replies)
Schedule C earned income
(8 replies)
JSL PLan
(4 replies)
415 High-3 Limit
(6 replies)
SIMPLE plan to qualified plan
(2 replies)
PPA DB Plan Benefit Statement Contents
(6 replies)
Excise Tax on Termination of Cash Balance Plan
(4 replies)
436(d)(4) in Final Regs
(5 replies)
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