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May 4, 2010 By Jim van Iwaarden Leave a Comment

The new DB(k) plan

Just ran across this, in Consumer Reports of all places.  It’s about the new DB(k) plan, a 401(k)/defined benefit combo that came in as part of the Pension Protection Act of 2006 (PPA), first available in 2010.

We’ve never thought the DB(k) would have much appeal, but what do we know?  I thought cash balance plans were a gimmick when they came out 25 years ago.  Now we use them all the time for business owners who want big pension deductions.  That’s been true since 2000, when the IRC §415(e) combined limits on DB and DC plans were repealed.

Who knows?  In another 25 years, we might be big DB(k) proponents.

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Filed Under: Cash balance plans, Defined benefit plans, Defined contribution plans, Investments, Private pensions

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