Benefits | August 24th, 2026 How the New Wave of DB Can Provide Retirement Income Cash balance plans grew by 1,025% over two decades, according to an Ascensus report.
Opinions | June 30th, 2026 Beyond the Obligation: Transforming Retirement Spend Into Enterprise Value Are retirement dollars spent enhancing enterprise value or merely funding obligations?
Benefits | June 17th, 2026 FASB Issues Draft Accounting Changes for Market-Based Cash Balance Plans Stakeholder comments on the proposal, which could expand the popularity of this kind of pension fund, are due by August...
Benefits | March 25th, 2026 Cash Balance Plans Are the Up-and-Coming DB Choice Over the last decade, cash balance plans in the U.S. increased by nearly 70%, while traditional DB plans fell by...
Benefits | January 30th, 2026 FASB Clarifies Accounting Treatment for Market-Based Cash Balance Plans ‘Well-managed, daily-valued' plans will be immune from risks and volatility associated with traditional DB plans, October Three reported.
Benefits | October 1st, 2025 DB Plans: A Case Study Consultants share what they see driving their clients’ defined benefit plan decisionmaking.
Benefits | August 12th, 2025 Kodak Looks to Terminated Pension Fund for Cash The company is seeking to use proceeds from a pension reversion to pay down debt and avoid insolvency.
Compliance | February 5th, 2024 Updated: PBGC Files Petition Seeking Documents California DB Plan Failed to Deliver The Pension Benefit Guaranty Corporation has escalated legal proceedings against a pension plan sponsor that allegedly stopped paying insurance premiums,...
Compliance | January 2nd, 2024 IRS Clarifies SECURE 2.0 Cash Balance Backloading Test Changes The IRS says that the balance and accrual rate for a participant cannot be reduced when adopting a new variable...
Benefits | December 1st, 2023 Will IBM Resurrection of Cash Balance Plan Cause a Ripple Effect? With more plan sponsors maintaining overfunded pension plans, some analysts argue that reopening a defined benefit plan, as IBM plans...
Benefits | November 20th, 2023 Analysts Agree IBM Pension Thaw Benefits Both Participants and Plan Sponsor IBM’s decision to unfreeze its pension is a ‘strong endorsement’ of plan sponsors operating parallel defined contribution and defined benefit...
Benefits | November 16th, 2023 The Factors at Play in IBM’s Shift to a Cash Balance Plan Reviewed IBM’s move away from the 401(k) match leads industry experts to evaluate the shortcomings of defined contribution plans in providing...
Benefits | November 3rd, 2023 IBM Plans to End 5% Employer Matching in 401(k) Plan The American multinational technology company is pulling its traditional 401(k) company match in favor of a company retirement account contribution...
Benefits | April 26th, 2023 October Three’s New Plan Design Includes Guaranteed Lifetime Income The consulting firm announced the launch of its new retirement solution, O3 Prime, which offers a 401(k) account in tandem...
Data and Research | March 27th, 2023 What Will Retirement Plan Access, and Employer Benefits Look Like in 2026? Industry experts polled for Transamerica research expect a wide range of financial well-being benefits will be common by 2026.
Benefits | March 16th, 2023 DB Summit: Alternative DB Plan Designs Experts explained the advantages of cash balance DB plans and variable plans that offer a set payday without losing the...
Benefits | March 1st, 2023 Cash Balance Plans Gain in Popularity Combining features of DB and DC plans, these hybrids especially appeal to small and midsize businesses.
Compliance | January 3rd, 2023 What Does SECURE 2.0 Mean for Cash Balance Plans? SECURE 2.0 will make backloading easier and clarify the test process.
Compliance | September 22nd, 2022 Plaintiffs Move for Settlement Approval in 16-Year ERISA Case The class action suit sought compensation for pension plan lump-sum payments whose value had been undercalculated.
Data and Research | August 16th, 2022 Plan Sponsors and Participants Cite Different ‘Important’ Benefits Although attention to workplace benefits has increased among employers, a new Transamerica Institute survey reveals a chasm between the benefits...