"The plan design shares the investment risk between employees and employers while providing more retirement income security than a typical defined contribution plan.... Under [one such] plan, participants will receive either a guaranteed floor benefit or the adjustable benefit tied to investment performance, whichever is greater.... What differentiates the adjustable plan from a cash balance plan is that the cash balance plan benefit is determined by a benchmark such as 10-year Treasuries; the adjustable plan's benefit depends on actual investment performance of the plan."  MORE >>