The Governing Board of Western Pension & Benefits Council invites you to the attend the following webinar:

Cash Balance Plans: Design, Compliance, and Funding Considerations
Kevin J. Donovan, EA, FSEA, FCA, Senior Advisor
Pinnacle Plan Design 
Thursday, February 27, 2025
10:00 AM to 11:00 AM PST (60 Minutes)

Continuing Education Credits Available!

Presentation Summary:

This webinar provides an in-depth exploration of Cash Balance Plans, a type of defined benefit plan that mimics features of defined contribution plans while offering unique tax and funding advantages. Attendees will learn about plan design, regulatory compliance, interest crediting rates, testing strategies, and funding challenges. Recent legislative changes will also be discussed.

Learning Objectives:

• Understand the fundamental structure and regulatory classification of Cash Balance Plans.
• Identify key factors influencing plan funding, interest crediting rates, and compliance testing.
• Evaluate strategies for integrating Cash Balance Plans with Defined Contribution Plans to optimize tax efficiency and benefits allocation.
• Recognize common pitfalls in plan design, including deduction limits and funding whipsaw effects, and learn strategies to mitigate them.

Continuing Education

1 Hour CE for the following:
AIF (pending), CEBS, CFP (pending), ERPA, JBEA, ASPPA, NIPA, CRPS, California CPAs, California MCLE 

Sincerely,

Bridget Davidson 

Webinar Coordinator | Western Pension & Benefits Council 

(503) 866-6384 Mobile

PO Box 2023 | Gresham, OR 97030 

webinars@westernpension.org  |  www.westernpension.org