Guides and articles on Cash Balance plans, tax savings, and retirement plan design.
Every 2026 IRS retirement plan limit in one table. 401(k), IRA, SEP, SIMPLE, defined benefit, cash balance, HCE, and PBGC, with analytical context for plan sponsors, advisors, and TPAs.
Read moreFull 2026 DB limit regime: §415(b) and its proration rules, §401(a)(17) compensation cap, §404 deduction limits, §415(c) combo-plan stacking, and PBGC premiums, with worked examples. Written by an enrolled actuary.
Read moreWho counts as an HCE under IRC §414(q) for 2026? An enrolled actuary explains the $160,000 threshold, the top-paid group election, §318 attribution rules, and how HCE status drives nondiscrimination testing.
Read moreAn enrolled actuary explains the ABO, how it differs from the PBO and VBO, what drives its volatility, and how cash balance plan design can reshape your pension liability.
Read moreUse our proposal engine to design a plan and see the numbers in minutes.
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