Legally Lowering Taxes For High Earners: Cash Balance Plan Funding Risks

In this presentation, I will provide you with an overview of cash balance plan funding risks.  I will also explain why organizations must manage the funding risk of a cash balance plan.  The employer's required funding contributions are not necessarily stable, even though the promised interest credit appears stable from the participant's viewpoint.  I will then describe the goal in investing cash balance plan trust assets is not to beat the market, but to reduce the mismatch between the assets and the liability.  Finally, I will provide you with an annual funding review checklist to ensure your funding aligns with your cash balance plan commitment to your employees as plan participants. Learn more: https://www.cummings.law/cb/