To register for Relius Education seminars and conferences, please login or register for a new login account before proceeding. For more information, please see the Benefits of a Relius User Login Account. For assistance, please contact Client Services at 800-326-7235, and select Option 6.

Cash Balance Plans for 401(k) Practitioners 2013 - 3 parts
Presentor: Derrin Watson Recorded Date: 6/25/2013 Duration: 300 Min.


This 3-part program was recorded during live presentations on June 25, 26, and 27, 2013. Please note: on Day 1, about 2 minutes from the end, the speaker experienced audio difficulties, which were resolved but could not be edited out of the recording. On Day 2, he begins with the information that was missing at the end of Day 2. We apologize for this inconvenience.
Cash Balance Plans for 401(k) Practitioners 2013

By all accounts, cash balance plans are the wave of the future, especially for the small plan market. These plans can allow substantial deductions of a defined benefit plan while retaining much of the look and feel of a defined contribution plan.

Do you want to break into this emerging, fast growing design? Then join us for our three-part Web seminar on cash balance plans. Get the fundamental tools needed to help you work with an actuary in servicing cash balance plans, and capture the growth potential of this exciting market.

Topics Include:

  • Cash balance features and advantages
  • PPA changes
  • Interest rate alternatives
  • 415 limitations
  • Top heavy minimums
  • Minimum participation
  • DB/DC combo plans
  • Deduction limits
  • PBGC considerations
  • Investment considerations

This program is well suited for 401(k) and defined contribution plan practitioners who want to understand the fundamentals of cash balance plans. The program will assume familiarity with the basics of 415 limits, top-heavy minimums, and coverage and nondiscrimination testing for cross-tested defined contribution plans, but will not assume that attendees are familiar with defined benefit rules.

Level: Intermediate

Instructional Delivery Method
Group – Internet-Based

Speaker – S. Derrin Watson, J.D., APM
Recipient of ASPPA's 2006 Educator of the Year Award

Objectives: After attending this Web seminar, an attendee should be able to:

  1. Explain the primary differences between defined benefit and defined contribution plans
  2. Determine when a cash balance plan is appropriate
  3. Determine 415 limits for a cash balance plan
  4. Explain the basic operations of a cash balance plan
  5. Assist an employer in making rational investment decisions for a cash balance plan
  6. Determine if a cash balance plan complies with 401(a)(26)
  7. Understand the benefits of DB/DC combo plans and the alternatives that exist
  8. Evaluate alternative methods of satisfying the top heavy rules
  9. Understand the new rules PPA imposed on cash balance plans

Hardware System Requirements:

  • Windows 95, 98, NT 4.0, 2000, XP, Windows 7
  • Internet Explorer 4.01 or later, Netscape 4.08 or later, and set Internet browser to allow pop-up windows.
  • High-speed Internet connection.
  • Pentium 166+ MHz, 128MB RAM or more.
  • 1023 x 768 or higher display resolution.
  • Soundcard and Speakers.

Software Requirements:

Program related requests, questions, or concerns may be emailed to: