United States: Cash Balance Plans A Bright Spot In Dreary Defined Benefit Landscape
There are two primary types of pension plans: defined benefit plans and defined contribution plans. Defined benefit plans provide each eligible employee with a specific benefit at retirement, while defined contribution plans specify the amount of contributions to be made by the employer toward an eligible employee’s retirement account.
A cash balance plan is a defined benefit plan that defines the benefit in terms that are more characteristic of a defined contribution plan. As recently […]