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Professional firm cash balance plans

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J
Jim van Iwaarden

A brief overview of cash balance pension plans for professional firms, with an illustration of tax deduction and contribution opportunities.

BusinessEconomy & Finance
1 of 9
Professional Firm Cash Balance Plans September 21, 2009
[object Object],[object Object],[object Object],[object Object],[object Object],What is a cash balance plan?
[object Object],[object Object],[object Object],[object Object],What is a cash balance plan?
[object Object],[object Object],[object Object],[object Object],[object Object],Corporate vs. Professional Plans
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Sample plans
Sample plans $150,000 $800,000 Gross pay $36,513 $6,935 $16,500 (optional) $13,077 $121,674 Partner Age 35 $177,000 $122,500 $22,000 (optional) $32,500 $245,000 Partner Age 55 Total Cash Balance Pension Credit 401(k) deferral Profit Sharing Recognized Pay (net pay)
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Issues to consider
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Pension Protection Act (PPA) Changes
Questions? Van Iwaarden Associates 612-596-5961, 888-596-5960 [email_address] www.vaniwaarden.com

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Professional firm cash balance plans

  • 1. Professional Firm Cash Balance Plans September 21, 2009
  • 2.
  • 3.
  • 4.
  • 5.
  • 6. Sample plans $150,000 $800,000 Gross pay $36,513 $6,935 $16,500 (optional) $13,077 $121,674 Partner Age 35 $177,000 $122,500 $22,000 (optional) $32,500 $245,000 Partner Age 55 Total Cash Balance Pension Credit 401(k) deferral Profit Sharing Recognized Pay (net pay)
  • 7.
  • 8.
  • 9. Questions? Van Iwaarden Associates 612-596-5961, 888-596-5960 [email_address] www.vaniwaarden.com