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Library » Investing Cash Balance Plan Assets

June 23, 2016 | Retirement Plans

Introduction Many Cash Balance plan sponsors, especially small to mid-sized professional firms, appreciate relatively predictable and level annual plan contributions. These firms tend to use the plan as a tax management tool, because the plan contributions are tax deductible and will offset …

Library » An Easy Button for DC Plans?

December 02, 2015 | Retirement Plans

Close your eyes and imagine that there was a button plan sponsors could press that would turn participant inertia into an asset, and help improve sub-optimal asset allocations while simultaneously putting the plan sponsor on more solid fiduciary footing. Luckily there is, it’s called re- …

James Esposito

Qualified Plans Consultant

Library » Regulatory FAQs: Cash Balance Plans

October 27, 2015 | Retirement Plans

Cash balance pension plans are growing in popularity, but I don’t know much about them. How is a cash balance plan different from a traditional defined benefit pension plan? It’s best to start this discussion with an illustration. If you were given a choice between the following two pension …

Library » White-Labeling the Core Menu: What’s Your Objective?

October 13, 2015 | Retirement Plans

The defined contribution (DC) industry has made enormous strides over the last decade in its quest to improve a system that’s become the predominant source of retirement income for many working Americans. Part of this evolution has led to a closer examination of plan design, ensuring that DC …

Library » Basics of Corporate Pension Plan Funding

September 17, 2014 | Active Management

Introduction In general, a pension plan is a promise from a Plan Sponsor (often the employer) to participants (employees) of benefits to be paid during retirement. Pension plans are often used to attract and/or retain employees. Additionally, many plans are implemented or maintained for the tax …

Library » Types of Qualified Plans

May 20, 2014 | Retirement Plans

Before adopting a qualified plan, an employer should first understand the various types of plans available, so that a plan that best meets the employer’s goals and objectives can be chosen. Qualified plans come in two basic flavors: Defined Contribution (DC) Plans and Defined Benefit (DB) Plans. …

James Esposito

Qualified Plans Consultant

Library » Profit Sharing Allocation Methods - The Better Part of Discretion

May 13, 2014 | Retirement Plans

Most Profit Sharing/401(k) Plan sponsors have the basic understanding that the plan contributions must not discriminate in favor of the owners and other highly paid participants over non-owners and non-highly paid participants. Many business owners interpret this to mean “I can’t contribute more …

James Esposito

Qualified Plans Consultant

Library » What is a Cash Balance Plan?

April 03, 2014 | Retirement Plans

Cash Balance Plans have been around for many years, but were fraught with controversy stemming from age-discrimination lawsuits brought against plan sponsors who converted their traditional Defined Benefit (DB) Plans to Cash Balance Plans. It was not until the passage of the Pension Protection …

Library » Helping Employers and Employees Navigate the Health/Wealth Convergence

November 18, 2013 | Retirement Plans

Introduction Mariners understand that some of the trickiest waters to navigate are located where two strong currents converge, creating powerful and dangerous swirls. Both employers and employees find themselves attempting to navigate the waters where the strong currents of retirement planning …

Library » Corporate Pension Plan Credit Balance Decisions

January 08, 2013 | Retirement Plans

Introduction The following provides a general overview of credit balances, their effect on funding levels and minimum required contributions for qualified single employer defined benefit pension plans, and key considerations with regard to utilizing or reducing a credit balance. Ultimately, …


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