A defined benefit retirement plan provides a benefit based on a fixed formula.
Choose a Defined Benefit Plan
Learn the basics of defined benefit plans
Hybrid plans
- Hybrid Plans phone forum (November 23, 2010) (transcript) - new hybrid plan regulations (handout)
- Hybrid Plan Interest Crediting Rules - Certain Effective Dates Postponed (October 12, 2011)
Cash balance plans
- FAQs about Cash Balance Pension Plans (U.S. Department of Labor)
Pension equity plans (PEP)
- Explanation of PEP plan issues (PDF)
- Pension Equity Plan Determinations Worksheet (PDF)
- Pension Equity Plan Determination Letters – New Guidelines
Funding
- MAP-21: Changes to Segment Rates phone forum (September 27, 2012) - (audio) (handout)
- Extension of Amortization Periods for Multiemployer Plans (December 17, 2010)
- Funding Relief for Multiemployer Defined Benefit Plans (November 26, 2010)
- New Relief for Single-Employer and Multiemployer Defined Benefit Plans (Summer 2010)
Funding-based benefit restrictions
- Funding-Based Benefit Restrictions - (February 23, 2012) (transcript) (handout)
- Sample Plan Amendment on Benefit Limits for Underfunded Plans (December 20, 2011)
Zone certification for multiemployer plans
- Expanded Annual Actuarial Certifications for Multiemployer Plans Due March 31 for Calendar Year Plans
- Multiemployer Actuarial Certification - where to send your annual funding certification
- Multiemployer Funding Issues (Spring 2010)
Pre-approved plans
Frozen plans
- Closed Defined Benefit Plans Guidance (December 19, 2013)
- Updating Frozen Defined Benefit Plans for Current Law and Other Compliance Issues (September 13, 2013)
- Is a Frozen Defined Benefit Plan Subject to the Top-Heavy Minimum Benefit Rules? (June 24, 2013)
This information is not intended to be tax or legal advice, and it may
not be relied on for the purpose of avoiding any federal tax penalties.
You are encouraged to seek tax or legal advice from an independent
professional advisor.
