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2. Cash balance plan - Wikipedia

   en.wikipedia.org/wiki/Cash_balance_plan

   A cash balance plan is a defined benefit retirement plan that maintains hypothetical individual employee accounts like a defined contribution plan. The hypothetical nature of the individual accounts was crucial in the early adoption of such plans because it enabled conversion of traditional plans without declaring a plan termination .

3. Retirement plans in the United States - Wikipedia

   en.wikipedia.org/wiki/Retirement_plans_in_the...

   The cash balance plan typically offers a lump sum at and often before normal retirement age. However, as is the case with all defined benefit plans, a cash balance plan must also provide the option of receiving the benefit as a life annuity. The amount of the annuity benefit must be definitely determinable as per IRS regulation 1.412-1.

4. IBM offers employees new retirement account that looks a lot ...

   www.aol.com/finance/ibm-offers-employees...

   The particular plan IBM launched, however, is known as a cash balance plan, which is a bit different than a classic DB plan. With a cash balance plan, employees do not have individual accounts ...

5. Want to Be a 401(k) Millionaire? 4 Tips All Retirees ... - AOL

   www.aol.com/want-401-k-millionaire-4-172400519.html

   Don't leave your contributions as cash. Many 401(k) retirement account plan managers will now automatically assign a generalized fund allocation for enrollees who don't make such a choice, but ...

6. Pension administration in the United States - Wikipedia

   en.wikipedia.org/wiki/Pension_administration_in...

   Pension administration in the United States is the act of performing various types of yearly service on an organizational retirement plan, such as a 401 (k), profit sharing plan, defined benefit plan, or cash balance plan. Increasingly, employers are also implementing these plan types in combination arrangements for greater contribution ...

7. A complete guide to 401(k) retirement plans: What is a ... - AOL

   www.aol.com/finance/complete-guide-401-k...

   If you need cash for an emergency or to pay down debt, your 401(k) plan may allow you to take out a loan and borrow up to 50 percent of your vested balance, but not more than $50,000.