{"id":10,"date":"2025-12-17T16:03:35","date_gmt":"2025-12-17T16:03:35","guid":{"rendered":"https:\/\/jsaas-online.practicalactuary.com\/newpress\/?page_id=10"},"modified":"2026-08-18T23:56:56","modified_gmt":"2026-08-18T23:56:56","slug":"home","status":"publish","type":"page","link":"https:\/\/jsaas-online.practicalactuary.com\/newpress\/","title":{"rendered":"Home"},"content":{"rendered":"<div class=\"et_pb_section_0 et_pb_section et_section_regular et_block_section pa_page\">\n<div class=\"et_pb_row_0 et_pb_row et_block_row\">\n<div class=\"et_pb_column_0 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_code_0 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\n<link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin>\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Fraunces:ital,opsz,wght@0,9..144,400;0,9..144,500;0,9..144,600;1,9..144,400&family=IBM+Plex+Sans:wght@400;500;600&family=IBM+Plex+Mono:wght@400;500&display=swap\" rel=\"stylesheet\">\n<style>\n\/* ===================================================================\n   PRACTICAL ACTUARY \u2014 shared Divi stylesheet\n   Palette: ink #2d3d4b | paper #f5efe6 | accent #a8842e\n            ledger-red #8b3a3a | slate #5b6b78 | line rgba(45,61,75,.14)\n   =================================================================== *\/\n\n\/* ---------- 0. 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TRUST \/ CORE STRIP ---------- *\/\n.pa_white{background:#ffffff!important;}\n.pa_trust .et_pb_column{border-right:1px solid rgba(45,61,75,0.14);\n  padding:0 26px!important;margin:0!important;}\n.pa_trust .et_pb_column:last-child{border-right:none;}\n@media(max-width:980px){\n  .pa_trust .et_pb_column{border-right:none;width:100%!important;\n    border-bottom:1px solid rgba(45,61,75,0.14);padding:24px 0!important;}\n  .pa_trust .et_pb_column:last-child{border-bottom:none;}\n}\n\n\/* ---------- 6. BUTTONS ---------- *\/\n\/* solid brass pill \u2014 matches .btn in the HTML *\/\n.pa_page .pa_btn .et_pb_button,\n.pa_page .pa_btn.et_pb_button{\n  font-family:'IBM Plex Mono',monospace!important;font-size:13px!important;\n  letter-spacing:0.06em!important;text-transform:uppercase;\n  background:#a8842e!important;color:#ffffff!important;\n  border:1px solid #a8842e!important;border-radius:40px!important;\n  padding:13px 34px!important;\n  box-shadow:0 4px 16px rgba(168,132,46,0.30);\n  transition:transform .3s ease,box-shadow .3s ease,background .3s ease;}\n.pa_page .pa_btn .et_pb_button:hover,\n.pa_page .pa_btn.et_pb_button:hover{\n  transform:translateY(-2px);background:#b89234!important;\n  box-shadow:0 8px 28px rgba(168,132,46,0.40);padding:13px 34px!important;}\n\/* Divi injects an arrow pseudo-element on hover \u2014 suppress it *\/\n.pa_page .pa_btn .et_pb_button:after,\n.pa_page .pa_btn.et_pb_button:after{display:none!important;}\n\n\/* outline pill on dark \u2014 the nav \"Explore\" *\/\n.pa_page .pa_btn_outline .et_pb_button,\n.pa_page .pa_btn_outline.et_pb_button{\n  font-family:'IBM Plex Mono',monospace!important;font-size:11px!important;\n  letter-spacing:0.06em!important;text-transform:uppercase;\n  background:transparent!important;color:#f5efe6!important;\n  border:1.5px solid rgba(245,239,230,0.30)!important;border-radius:40px!important;\n  padding:9px 24px!important;box-shadow:none;\n  transition:transform .3s ease,border-color .3s ease,background .3s ease;}\n.pa_page .pa_btn_outline .et_pb_button:hover,\n.pa_page .pa_btn_outline.et_pb_button:hover{\n  background:rgba(245,239,230,0.08)!important;border-color:#a8842e!important;\n  transform:translateY(-2px);padding:9px 24px!important;}\n.pa_page .pa_btn_outline .et_pb_button:after,\n.pa_page .pa_btn_outline.et_pb_button:after{display:none!important;}\n\n\/* ---------- 7. 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SERVICES \/ CARD GRIDS ---------- *\/\n.pa_services .et_pb_column{background:#ffffff;padding:34px!important;margin:0!important;}\n\n\/* ---------- 12. FOOTER ---------- *\/\n.pa_foot h3{font-family:'Fraunces',Georgia,serif!important;color:#f5efe6!important;\n  font-size:20px!important;margin-bottom:8px;}\n.pa_foot h4{font-family:'IBM Plex Mono',monospace!important;font-size:11px!important;\n  letter-spacing:0.12em;text-transform:uppercase;color:#f5efe6!important;\n  opacity:0.5;font-weight:500;margin-bottom:12px;}\n.pa_foot p,.pa_foot a{color:rgba(245,239,230,0.65)!important;font-size:14px;}\n.pa_foot a{text-decoration:none;line-height:2;}\n.pa_foot a:hover{color:rgba(245,239,230,0.9)!important;}\n.pa_foot .dot{color:#a8842e!important;}\n.pa_copy{border-top:1px solid rgba(245,239,230,0.10);padding-top:28px;\n  text-align:center;font-family:'IBM Plex Mono',monospace!important;\n  font-size:12px!important;color:rgba(245,239,230,0.45)!important;\n  letter-spacing:0.04em;}\n<\/style><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_1 et_pb_section et_section_regular et_block_section\">\n<div class=\"et_pb_row_1 et_pb_row et_pb_gutters1 et_block_row\">\n<div class=\"et_pb_column_1 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_image_0 et_pb_image et_pb_module et_block_module pa_logo_banner\"><span class=\"et_pb_image_wrap\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/REPLACE-WITH-YOUR-SITE.com\/wp-content\/uploads\/jsaas-logo.jpg\" \/><\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_2 et_pb_section et_section_regular et_block_section\" id=\"hero\">\n<div class=\"et_pb_row_2 et_pb_row et_pb_row_3-4_1-4 et_block_row et_block_row_3-4_1-4\">\n<div class=\"et_pb_column_2 et_pb_column et_pb_column_3_4 et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_0 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><p class=\"pa_nav\"><a href=\"\/\" class=\"cur\">Home<\/a><a href=\"\/about\/\">About<\/a><a href=\"\/plan-life-cycle\/\">Plan Life Cycle<\/a><a href=\"\/our-approach\/\">Our Approach<\/a><a href=\"\/#faq\">FAQ<\/a><a href=\"\/#contact\">Contact<\/a><\/p>\n<\/div><\/div>\n<\/div>\n\n<div class=\"et_pb_column_3 et_pb_column et_pb_column_1_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_module et_pb_button_module_wrapper et_pb_button_0_wrapper\"><a class=\"et_pb_button_0 et_pb_button et_pb_bg_layout_light et_pb_module et_block_module pa_btn_outline\" href=\"#keys\">Explore<\/a><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_3 et_pb_row et_block_row\">\n<div class=\"et_pb_column_4 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_1 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><p class=\"pa_eyebrow\">&#9670; &nbsp;Actuarial &amp; Pension Consulting<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_2 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module pa_headline\"><div class=\"et_pb_text_inner\"><h1>Qualified Plans built around <em>how business owners actually work<\/em> &mdash; not how the IRS thinks they should.<\/h1>\n<\/div><\/div>\n\n<div class=\"et_pb_text_3 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><p>We work with business owners and their trusted advisors to design, optimize, and maintain Cash Balance and Combo Plans that flex with a business &mdash; not against it.<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_divider_0 et_pb_divider_hidden et_pb_space et_pb_divider_position_top et_pb_module\"><div class=\"et_pb_divider_internal\"><\/div><\/div>\n\n<div class=\"et_pb_module et_pb_button_module_wrapper et_pb_button_1_wrapper\"><a class=\"et_pb_button_1 et_pb_button et_pb_bg_layout_light et_pb_module et_block_module pa_btn\" href=\"#keys\">View the 3 Keys &rarr;<\/a><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_divider_1 et_pb_divider_hidden et_pb_space et_pb_divider_position_top et_pb_module\"><div class=\"et_pb_divider_internal\"><\/div><\/div>\n\n<div class=\"et_pb_row_4 et_pb_row et_block_row\">\n<div class=\"et_pb_column_5 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_divider_2 et_pb_divider et_pb_space et_pb_divider_position_top et_pb_module pa_rule_light\"><div class=\"et_pb_divider_internal\"><\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_5 et_pb_row et_block_row\">\n<div class=\"et_pb_column_6 et_pb_column et_pb_column_1_3 et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_4 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><p class=\"pa_keynum\"><b>01<\/b><\/p>\n<p>Understand the owner<\/p>\n<\/div><\/div>\n<\/div>\n\n<div class=\"et_pb_column_7 et_pb_column et_pb_column_1_3 et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_5 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><p class=\"pa_keynum\"><b>02<\/b><\/p>\n<p>Optimize with actuarial tools<\/p>\n<\/div><\/div>\n<\/div>\n\n<div class=\"et_pb_column_8 et_pb_column et_pb_column_1_3 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_6 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><p class=\"pa_keynum\"><b>03<\/b><\/p>\n<p>Respect the owner's time<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_3 et_pb_section et_section_regular et_block_section pa_white\">\n<div class=\"et_pb_row_6 et_pb_row et_pb_gutters1 et_block_row pa_trust\">\n<div class=\"et_pb_column_9 et_pb_column et_pb_column_1_3 et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_blurb_0 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_left et_pb_blurb_position_top et_pb_module et_block_module\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h4 class=\"et_pb_module_header\">Enrolled Actuaries<\/h4><div class=\"et_pb_blurb_description\"><p>Credentialed to sign Form 5500 Schedule SB filings for Defined Benefit and Cash Balance plans.<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n\n<div class=\"et_pb_column_10 et_pb_column et_pb_column_1_3 et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_blurb_1 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_left et_pb_blurb_position_top et_pb_module et_block_module\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h4 class=\"et_pb_module_header\">Independent &amp; Objective<\/h4><div class=\"et_pb_blurb_description\"><p>Plan design recommendations built around the owner's goals &mdash; not a product to sell.<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n\n<div class=\"et_pb_column_11 et_pb_column et_pb_column_1_3 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_blurb_2 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_left et_pb_blurb_position_top et_pb_module et_block_module\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h4 class=\"et_pb_module_header\">Small Business Focused<\/h4><div class=\"et_pb_blurb_description\"><p>Combo and Cash Balance plans sized and structured for owner-driven businesses.<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_4 et_pb_section et_section_regular et_block_section\" id=\"keys\">\n<div class=\"et_pb_row_7 et_pb_row et_block_row\">\n<div class=\"et_pb_column_12 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_7 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><h2>The 3 Keys <span class=\"pa_badge\">core<\/span><\/h2>\n<p>What guides how we design and run a plan, from the first exhibit to the annual check-in.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_8 et_pb_row et_block_row\">\n<div class=\"et_pb_column_13 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_divider_3 et_pb_divider et_pb_space et_pb_divider_position_top et_pb_module pa_rule\"><div class=\"et_pb_divider_internal\"><\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_9 et_pb_row et_pb_equal_columns et_pb_gutters1 et_block_row pa_ledger\">\n<div class=\"et_pb_column_14 et_pb_column et_pb_column_1_3 et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_8 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><div class=\"pa_icon\">&#10022;<\/div>\n<p class=\"pa_keynum\"><b>01<\/b>KEY<\/p>\n<h3>Seek to Understand the Business Owner<\/h3>\n<p>Business owners make quality decisions across a busy, overlapping personal and professional life. Cash Balance and other Qualified Plans are creations of Congress and the IRS &mdash; a foreign language to someone running a business. Complying with the rules doesn't help an owner understand their options, or fit a plan into a larger strategy.<\/p>\n<p>An actuary can explain the mechanics. What matters more is understanding the owner well enough to anticipate the decisions they'd make if they knew what we know &mdash; working directly with the owner, or with a trusted advisor: a family member, financial advisor, or key employee.<\/p>\n<div class=\"pa_footnote\">\"Know the person behind the plan.\"<\/div>\n<\/div><\/div>\n<\/div>\n\n<div class=\"et_pb_column_15 et_pb_column et_pb_column_1_3 et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_9 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><div class=\"pa_icon\">&#9672;<\/div>\n<p class=\"pa_keynum\"><b>02<\/b>KEY<\/p>\n<h3>Use the Actuarial Tools Wisely<\/h3>\n<p class=\"pa_subhead\">To optimize<\/p>\n<p>We start with a clear exhibit showing how funds can be allocated in a Combo Plan. After that, things change:<\/p>\n<ul class=\"pa_list\">\n<li>Business has its ups and downs, along with cash flow<\/li>\n<li>Employees come and go<\/li>\n<li>Investment markets rise and fall<\/li>\n<li>Business income gets delayed<\/li>\n<li>The business looks to expand &mdash; equipment, a product line, a new office<\/li>\n<li>Personal life shifts &mdash; college, a wedding, a home purchase, family illness<\/li>\n<\/ul>\n<p>We don't just react when something changes. We plan for the need to be flexible before it arrives.<\/p>\n<div class=\"pa_footnote\">\"Anticipate change, don't just respond.\"<\/div>\n<\/div><\/div>\n<\/div>\n\n<div class=\"et_pb_column_16 et_pb_column et_pb_column_1_3 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_10 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><div class=\"pa_icon\">&#9670;<\/div>\n<p class=\"pa_keynum\"><b>03<\/b>KEY<\/p>\n<h3>Respect the Owner's Time<\/h3>\n<p>Short conversations &mdash; under 30 minutes, once or twice a year &mdash; go a long way. We check in on how business is going and flag anything that calls for a mid-course correction, while keeping pension-related chores off the owner's plate.<\/p>\n<p>These conversations stay on the big picture: how the business is doing, and what's coming that the plan should account for. Small plans still need paperwork &mdash; where to sign, which forms to file &mdash; but that shouldn't take much of an owner's time either.<\/p>\n<div class=\"pa_footnote\">\"Less time on paperwork, more time on what matters.\"<\/div>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_5 et_pb_section et_section_regular et_block_section pa_white\">\n<div class=\"et_pb_row_10 et_pb_row et_block_row\">\n<div class=\"et_pb_column_17 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_11 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><h2>What We Do<\/h2>\n<p>Plan design and actuarial services for owner-driven businesses.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_11 et_pb_row et_block_row\">\n<div class=\"et_pb_column_18 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_divider_4 et_pb_divider et_pb_space et_pb_divider_position_top et_pb_module pa_rule\"><div class=\"et_pb_divider_internal\"><\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_12 et_pb_row et_pb_gutters1 et_block_row pa_cards\">\n<div class=\"et_pb_column_19 et_pb_column et_pb_column_1_2 et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_12 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><p class=\"pa_stag\">Plan Design<\/p>\n<h3>Plan Design &amp; Compliance Testing<\/h3>\n<p>Retirement plan structures tailored to the business, built to meet IRS and DOL requirements from day one.<\/p>\n<\/div><\/div>\n<\/div>\n\n<div class=\"et_pb_column_20 et_pb_column et_pb_column_1_2 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_13 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><p class=\"pa_stag\">Valuation<\/p>\n<h3>Valuation &amp; Funding Analysis<\/h3>\n<p>Ongoing actuarial valuations that track funding status, contribution requirements, and long-term sustainability.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_divider_5 et_pb_divider_hidden et_pb_space et_pb_divider_position_top et_pb_module\"><div class=\"et_pb_divider_internal\"><\/div><\/div>\n\n<div class=\"et_pb_row_13 et_pb_row et_pb_gutters1 et_block_row pa_cards\">\n<div class=\"et_pb_column_21 et_pb_column et_pb_column_1_2 et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_14 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><p class=\"pa_stag\">Cash Balance<\/p>\n<h3>Cash Balance &amp; Defined Benefit Support<\/h3>\n<p>Design and administration of Cash Balance and Combo plans that deliver predictable retirement benefits.<\/p>\n<\/div><\/div>\n<\/div>\n\n<div class=\"et_pb_column_22 et_pb_column et_pb_column_1_2 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_15 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><p class=\"pa_stag\">Compliance<\/p>\n<h3>Regulatory Filings &amp; Certifications<\/h3>\n<p>Form 5500, Schedule SB, and other required filings handled and certified on the owner's behalf.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_6 et_pb_section et_section_regular et_block_section pa_white\" id=\"faq\">\n<div class=\"et_pb_row_14 et_pb_row et_block_row\">\n<div class=\"et_pb_column_23 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_16 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><h2>Frequently Asked Questions<\/h2>\n<p>Common questions owners and advisors ask before adopting a Cash Balance or Combo Plan.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_15 et_pb_row et_block_row\">\n<div class=\"et_pb_column_24 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_divider_6 et_pb_divider et_pb_space et_pb_divider_position_top et_pb_module pa_rule\"><div class=\"et_pb_divider_internal\"><\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_16 et_pb_row et_block_row\">\n<div class=\"et_pb_column_25 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_accordion_0 et_pb_accordion et_pb_module et_block_module pa_faq\">\n<div class=\"et_pb_accordion_item_0 et_pb_accordion_item et_pb_toggle et_pb_module et_pb_toggle_open et_block_module\"><h5 class=\"et_pb_toggle_title\">What is a Combo Plan, and why use one?<\/h5><div class=\"et_pb_toggle_content\"><p>&quot;Combo&quot; is short for combination &mdash; pairing a Cash Balance Plan with a 401(k)\/Profit Sharing Plan (or a Profit Sharing Plan on its own). It's used for two reasons, almost always together: it allows higher deductions for the owner or other key individuals than a 401(k)\/Profit Sharing Plan alone could reach, and it skews more of the contribution toward the owner or key individuals through an interest-rate arbitrage &mdash; testing rates for a Profit Sharing\/DC plan run as high as 8.5%, while the Cash Balance crediting rate is generally closer to 4&ndash;5%.<\/p>\n<p>For example, take a company with one owner (40% of eligible payroll) and 14 non-owner employees. A Profit Sharing Plan alone gets the owner about 60% of contributions; a Cash Balance Plan alone gets about 48%; a Combo Plan gets the owner around 75%. That gap is the arbitrage.<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_accordion_item_1 et_pb_accordion_item et_pb_toggle et_pb_module et_pb_toggle_close et_block_module\"><h5 class=\"et_pb_toggle_title\">When do Cash Balance Plans work &mdash; and when don't they?<\/h5><div class=\"et_pb_toggle_content\"><p>They work best when an owner can afford, and wants, much higher deductions in most years. A large majority of employee censuses &mdash; even with an owner younger than most non-owners &mdash; can support an effective design. In the minority of cases where a plan doesn't make sense, we'll say so upfront; the hassle on our end just isn't worth it.<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_accordion_item_2 et_pb_accordion_item et_pb_toggle et_pb_module et_pb_toggle_close et_block_module\"><h5 class=\"et_pb_toggle_title\">How and when do the rules for plan permanency apply?<\/h5><div class=\"et_pb_toggle_content\"><p>A Qualified Cash Balance or other Defined Benefit Plan is meant to be set up as permanent, except when there's a valid business reason to terminate: business adversity, the owner's retirement, discontinuance of the business, or a merger or acquisition. Good actuarial planning lets a company vary contributions significantly year to year &mdash; and freeze or lower benefits for owners, key participants, or everyone &mdash; so in most cases a plan doesn't need to be terminated just to avoid a contribution.<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_accordion_item_3 et_pb_accordion_item et_pb_toggle et_pb_module et_pb_toggle_close et_block_module\"><h5 class=\"et_pb_toggle_title\">Can contributions be reduced without terminating the plan?<\/h5><div class=\"et_pb_toggle_content\"><p>Yes. With a well-built funding flexibility structure, annual contributions can vary significantly from year to year &mdash; including zero-contribution years &mdash; without freezing or reducing benefit accruals.<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_accordion_item_4 et_pb_accordion_item et_pb_toggle et_pb_module et_pb_toggle_close et_block_module\"><h5 class=\"et_pb_toggle_title\">Should the plan's interest crediting rate match investment earnings?<\/h5><div class=\"et_pb_toggle_content\"><p>Not really. Matching the crediting rate to investment earnings &mdash; &quot;immunization&quot; &mdash; makes sense for a large plan with many retirees, but is largely irrelevant for a small, owner\/key-dominated plan, where 80% or more of assets are typically tied to a handful of key participants. It's better viewed as part of the owner's overall financial picture, with an eye on the legal benefit limits.<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_accordion_item_5 et_pb_accordion_item et_pb_toggle et_pb_module et_pb_toggle_close et_block_module\"><h5 class=\"et_pb_toggle_title\">What are the key advantages of Cash Balance vs. traditional Defined Benefit plans?<\/h5><div class=\"et_pb_toggle_content\"><p>Participants get a known account balance rather than just a projected monthly benefit &mdash; though that trades off against the &quot;Benefit Adequacy Study&quot; comparisons that were common under traditional plans. The real advantage is avoiding runaway costs: a Final Average Pay plan's liability can spike from late-career inflation, and a drop in interest rates near retirement can inflate a lump-sum payout. Traditional Defined Benefit plans also didn't handle the extra cost of hiring an older employee well.<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_accordion_item_6 et_pb_accordion_item et_pb_toggle et_pb_module et_pb_toggle_close et_block_module\"><h5 class=\"et_pb_toggle_title\">What investments are appropriate given funding levels and Section 415 limits?<\/h5><div class=\"et_pb_toggle_content\"><p>There's a lump-sum limit on what an owner can accumulate in a Cash Balance Plan &mdash; roughly $3,600,000 at age 62 &mdash; reached through a mix of contributions and investment earnings. One approach is investing the 401(k)\/Profit Sharing side more aggressively, since long-term gains there don't reduce future contributions the way they can on the Cash Balance side. Where ownership is transitioning to younger family members or long-service employees rather than the plan terminating at retirement, there's often more room for investment flexibility.<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_accordion_item_7 et_pb_accordion_item et_pb_toggle et_pb_module et_pb_toggle_close et_block_module\"><h5 class=\"et_pb_toggle_title\">What should we know about a Safe Harbor 401(k) match alongside a Cash Balance Plan?<\/h5><div class=\"et_pb_toggle_content\"><p>A 3% Safe Harbor non-elective contribution gets added into the Profit Sharing contribution when discrimination testing the Cash Balance Plan. A Safe Harbor <em>match<\/em>, on the other hand, encourages higher 401(k) deferrals but doesn't count toward that testing &mdash; and for professional practices (doctors, lawyers, and similar) aiming for a Cash Balance contribution above 25%, a 6% employer contribution limit applies. That creates a real trade-off between a bigger near-term Cash Balance deduction and encouraging larger long-term savings &mdash; one worth revisiting every few years rather than flipping year to year.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_7 et_pb_section et_section_regular et_block_section\" id=\"contact\">\n<div class=\"et_pb_row_17 et_pb_row et_block_row\">\n<div class=\"et_pb_column_26 et_pb_column et_pb_column_1_2 et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_17 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><h2>Let's talk about your plan<\/h2>\n<p>A short conversation is usually enough to see whether a Cash Balance or Combo plan fits the business.<\/p>\n<p><span class=\"pa_stag\">Email<\/span><br \/>[ placeholder@practicalactuary.com ]<\/p>\n<p><span class=\"pa_stag\">Phone<\/span><br \/>412-967-6240<\/p>\n<p><span class=\"pa_stag\">Office<\/span><br \/>PO Box 38765, Pittsburgh, PA 15238<\/p>\n<\/div><\/div>\n<\/div>\n\n<div class=\"et_pb_column_27 et_pb_column et_pb_column_1_2 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_contact_form_0 et_pb_contact_form_container clearfix et_pb_module et_flex_module pa_contact_form\" data-form_unique_num=\"0\" data-form_unique_id=\"7067d836e5cc6b8d0df5f1ee01accc26\" id=\"et_pb_contact_form_7067d836e5cc6b8d0df5f1ee01accc26\"><div class=\"et-pb-contact-message\"><\/div><div class=\"et_pb_contact\"><form class=\"et_pb_contact_form et_flex_module\" method=\"post\" action=\"https:\/\/jsaas-online.practicalactuary.com\/newpress\/wp-json\/wp\/v2\/pages\/10\">\n<div class=\"et_pb_contact_field_0 et_pb_contact_field et_pb_module et_flex_module et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_12_24_phone et_flex_column_12_24_tabletWide et_flex_column_12_24_widescreen et_flex_column_12_24_ultraWide\" data-id=\"name\" data-type=\"input\"><label 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et_pb_contact_field et_pb_module et_flex_module et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_12_24_phone et_flex_column_12_24_tabletWide et_flex_column_12_24_widescreen et_flex_column_12_24_ultraWide\" data-id=\"company\" data-type=\"input\"><label class=\"et_pb_contact_form_label\" for=\"et_pb_contact_0_company_2\">Company Name<\/label><input type=\"text\" name=\"et_pb_contact_0_company_2\" id=\"et_pb_contact_0_company_2\" class=\"input\" data-required_mark=\"required\" data-field_type=\"input\" data-original_id=\"company\" placeholder=\"Company Name\" title=\"\" value=\"\" \/><\/div>\n\n<div class=\"et_pb_contact_field_3 et_pb_contact_field et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone et_flex_column_24_24_tabletWide et_flex_column_24_24_widescreen et_flex_column_24_24_ultraWide\" data-id=\"message\" data-type=\"text\"><label class=\"et_pb_contact_form_label\" for=\"et_pb_contact_0_message_3\">Message<\/label><textarea name=\"et_pb_contact_0_message_3\" id=\"et_pb_contact_0_message_3\" class=\"et_pb_contact_message input\" data-required_mark=\"required\" data-field_type=\"text\" data-original_id=\"message\" placeholder=\"Message\"><\/textarea><\/div>\n<input type=\"hidden\" name=\"et_pb_contactform_submit_7067d836e5cc6b8d0df5f1ee01accc26\" value=\"et_contact_proccess\" \/><div class=\"et_contact_bottom_container\"><div class=\"et_pb_button_wrapper\"><button type=\"submit\" name=\"et_builder_submit_button\" class=\"et_pb_button et_pb_contact_submit\">Submit<\/button><\/div><\/div><input type=\"hidden\" id=\"_wpnonce-et-pb-contact-form-submitted-7067d836e5cc6b8d0df5f1ee01accc26\" name=\"_wpnonce-et-pb-contact-form-submitted-7067d836e5cc6b8d0df5f1ee01accc26\" value=\"5646f29402\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/newpress\/wp-json\/wp\/v2\/pages\/10\" \/><\/form><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_8 et_pb_section et_section_regular et_block_section pa_foot\">\n<div class=\"et_pb_row_18 et_pb_row et_block_row\">\n<div class=\"et_pb_column_28 et_pb_column et_pb_column_2_5 et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_18 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><h3>Practical<span class=\"dot\">.<\/span>Actuary<\/h3>\n<p>Actuarial and pension consulting for business owners and their trusted advisors. Clear, practical, and built around real-world needs.<\/p>\n<\/div><\/div>\n<\/div>\n\n<div class=\"et_pb_column_29 et_pb_column et_pb_column_1_5 et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_19 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><h4>Navigate<\/h4>\n<p><a href=\"\/\">Home<\/a><br \/><a href=\"\/about\/\">About<\/a><br \/><a href=\"\/plan-life-cycle\/\">Plan Life Cycle<\/a><br \/><a href=\"\/our-approach\/\">Our Approach<\/a><\/p>\n<\/div><\/div>\n<\/div>\n\n<div class=\"et_pb_column_30 et_pb_column et_pb_column_1_5 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_20 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><h4>Connect<\/h4>\n<p><a href=\"mailto:hello@practicalactuary.com\">hello@practicalactuary.com<\/a><br \/><a href=\"tel:4129676240\">412-967-6240<\/a><br \/><a href=\"#\">LinkedIn<\/a><\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_19 et_pb_row et_block_row\">\n<div class=\"et_pb_column_31 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_21 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><p class=\"pa_copy\">&copy; 2026 Practical Actuary &mdash; built for clarity, precision, and the people behind the plans.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"nf_dc_page":"","pagelayer_contact_templates":[],"_pagelayer_content":"","footnotes":""},"class_list":["post-10","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/jsaas-online.practicalactuary.com\/newpress\/wp-json\/wp\/v2\/pages\/10","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jsaas-online.practicalactuary.com\/newpress\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/jsaas-online.practicalactuary.com\/newpress\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/jsaas-online.practicalactuary.com\/newpress\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jsaas-online.practicalactuary.com\/newpress\/wp-json\/wp\/v2\/comments?post=10"}],"version-history":[{"count":6,"href":"https:\/\/jsaas-online.practicalactuary.com\/newpress\/wp-json\/wp\/v2\/pages\/10\/revisions"}],"predecessor-version":[{"id":129,"href":"https:\/\/jsaas-online.practicalactuary.com\/newpress\/wp-json\/wp\/v2\/pages\/10\/revisions\/129"}],"wp:attachment":[{"href":"https:\/\/jsaas-online.practicalactuary.com\/newpress\/wp-json\/wp\/v2\/media?parent=10"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}