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| Cash Balance Plans: Advantages and Disadvantages Retirement Management Services, LLC  Dec. 30, 2021 "Cash balance plans made up 42% of all defined benefit plans in 2018, up from 2.9% in 2001, and this market continues to see double digit annual growth each year, primarily for small to mid-size companies (defined as those with less than 100 employees) compared to relatively flat growth in other qualified plans." |
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