Defined Benefits
The New Wave
Cash balance plans gain in popularity for small and midsize firms.
Reported by Debbie Carlson
Art by Georgie McAusland
To access this premium content, please sign up for a free account!
You Might Also Like:
PRT Cost Drops in April as Discount Rates Rose
The competitively bid price of transferring retiree assets dropped to an estimated 101.1% of a plan’s accumulated benefit obligation.
Largest Corporate Pension Funds Move Into Funding Surpluses
There are 12 plans reporting a funding ratio greater than 125%, according to Milliman’s 2025 U.S. corporate pension funding study.
DOL Offers Guidance on Annual Funding Notice Requirements
The regulator addressed confusion resulting from ERISA-related questions that arose after passage of the SECURE 2.0 Act of 2022.