Topic 1: Looking into the Different Formulas used for Defined Benefit Plans

Discuss differences between flat amount, flat percentage, and unit credit benefit formulas

Topic 2: Assessing How Cash Balance Plans are Hybrid Defined Benefit and Defined Contribution Plans.

Discuss advantages and disadvantages to using a cash balance pension plan for both the employer and employee.

Topic 3: Discuss Life Insurance in a Qualified Plan

Discuss implications of using life insurance to fund a qualified plan relative to the incidental death benefit test.