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Cash Balance Plans, Part 1: Overview
Burypensions Blog 
June 22, 2026 "The Wall Street Journal called it 'The Retirement-Savings Weapon Doctors and Lawyers Use to Build Wealth' and 5500 and 5500-SF form filings for 2024 reported that, of the 39,194 Schedule SB filings for Defined Benefit plans, 27,462 were for Cash Balance (CB) plans of which at least 20,919 satisfied coverage and nondiscrimination requirements by combining the CB plan with another plan. This series will examine how Cash Balance plans became so popular with an emphasis on how nondiscrimination testing got weaponized." MORE >> |
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