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Forrestall CPAs, LLC
(Buford GA)

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Cash Balance Plans: 2018 Survey and Trends (PDF)
October Three Consulting Link to more items from this source
June 29, 2018
40 pages. "Cash Balance plans are prevalent among employers across many industries ... More than 90% of 'pure' cash balance plans -- i.e., plans with no legacy traditional annuity benefits -- continue to provide ongoing benefit accruals. Close to 60% of 'mixed' cash balance plans -- i.e., plans which arose due to the conversion from a traditional annuity plan -- continue to provide benefit accruals.... Plans that credit a market interest crediting rate enjoy the best and most stable funded status among cash balance plans, with more than 90% of such plans being fully funded."

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