Cash Balance Plan Fundamentals: How High Net Worth Professionals Legally Reduce Taxes episode artwork

EPISODE · Jan 29, 2026 · 11 MIN

Cash Balance Plan Fundamentals: How High Net Worth Professionals Legally Reduce Taxes

from #LegalBytes: The Official Podcast of Cummings & Cummings Law · host Cummings & Cummings Law

In this presentation, I will provide you with an overview of cash balance plans.  I will also contrast cash balance plans with 401(k) plans.  I will then describe how a cash balance plan works as defined benefit plan with hypothetical accounts for each participant.  I will discuss the retirement funding contribution advantage of cash balance plans, especially when combining them with 401k plans. Learn more: https://www.cummings.law/cb/

In this presentation, I will provide you with an overview of cash balance plans.  I will also contrast cash balance plans with 401(k) plans.  I will then describe how a cash balance plan works as defined benefit plan with hypothetical accounts for each participant.  I will discuss the retirement funding contribution advantage of cash balance plans, especially when combining them with 401k plans. Learn more: https://www.cummings.law/cb/

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Cash Balance Plan Fundamentals: How High Net Worth Professionals Legally Reduce Taxes

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This episode is 11 minutes long.

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This episode was published on January 29, 2026.

What is this episode about?

In this presentation, I will provide you with an overview of cash balance plans.  I will also contrast cash balance plans with 401(k) plans.  I will then describe how a cash balance plan works as defined benefit plan with hypothetical accounts for...

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