
Defined Benefit and Cash Balance Plans: How They Work and What Sponsors Manage
How a defined benefit plan sets and funds its benefit, how cash balance plans credit pay and interest, and what PBGC coverage and termination involve.

How a defined benefit plan sets and funds its benefit, how cash balance plans credit pay and interest, and what PBGC coverage and termination involve.

A ROBS plan holds stock in your company. Exiting means selling the business, redeeming the stock, distributing it in kind, or terminating the plan. Each route turns on a valuation.