Cash balance plans primer
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Cash balance plans primer

3 years ago · 347.3 KB Download

FIRM MEMBER

EXCLUSIVE

This Employee Benefit Plan Audit Quality Center (EBPAQC) primer provides a general understanding of cash balance plans.

This document provides information about:

  • the nature and characteristics of cash balance plans, including a comparison with defined benefit and defined contribution plans

  • discussion on guaranteed interest rates, accumulated plan benefits, participant account calculation illustration, and plan conversions

  • references to the relevant accounting and auditing professional literature

  • information about other helpful resources

Download the Cash Balance Plan Primer

File name: cash-balance-plan.pdf

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