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2. Cash balance plan - Wikipedia

   en.wikipedia.org/wiki/Cash_balance_plan

   A cash balance plan is a defined benefit retirement plan that maintains hypothetical individual employee accounts like a defined contribution plan.The hypothetical nature of the individual accounts was crucial in the early adoption of such plans because it enabled conversion of traditional plans without declaring a plan termination.

3. Retirement plans in the United States - Wikipedia

   en.wikipedia.org/wiki/Retirement_plans_in_the...

   The cash balance plan typically offers a lump sum at and often before normal retirement age. However, as is the case with all defined benefit plans, a cash balance plan must also provide the option of receiving the benefit as a life annuity. The amount of the annuity benefit must be definitely determinable as per IRS regulation 1.412-1.

4. Defined benefit pension plan - Wikipedia

   en.wikipedia.org/wiki/Defined_benefit_pension_plan

   Defined benefit (DB) pension plan is a type of pension plan in which an employer/sponsor promises a specified pension payment, lump-sum, or combination thereof on retirement that depends on an employee's earnings history, tenure of service and age, rather than depending directly on individual investment returns. Traditionally, many governmental ...

5. Types of retirement plans and which to consider - AOL

   www.aol.com/finance/types-retirement-plans...

   Pension plans and cash balance accounts are common examples of defined benefit plans. Here are the specific types of plans employers usually offer. 401(k) Plans.

6. Can I Cash Out My Pension When Leaving a Job? - AOL

   www.aol.com/cash-pension-leaving-job-141134422.html

   In the ever-changing landscape of retirement planning, understanding the options available for your pension plan is crucial. One common question that arises when leaving a job is whether you can ...

7. Pension administration in the United States - Wikipedia

   en.wikipedia.org/wiki/Pension_administration_in...

   Pension administration in the United States is the act of performing various types of yearly service on an organizational retirement plan, such as a 401(k), profit sharing plan, defined benefit plan, or cash balance plan. Increasingly, employers are also implementing these plan types in combination arrangements for greater contribution ...