Insights

Cash Balance Plan Education

Plain-language explanations of how cash balance plans work, what they cost, what they can deduct, and where they go wrong — written for owners and their CPAs.

Limits

Cash Balance Plan Contribution Limits for 2026

Why a cash balance plan has no single dollar cap, how the 2026 IRS figures actually apply, and what an owner at 45, 55, and 62 can realistically deduct.

August 12, 2026 — 7 min read

Comparison

Cash Balance Plan vs. 401(k): Which One Actually Fits

They are not competitors — most owners run both. But they behave in opposite ways, and the differences decide whether a pension is a gift or a trap.

August 5, 2026 — 6 min read

Pension Rescue

Your Cash Balance Plan Is Overfunded. Here's How the Deduction Comes Back

Overfunding is a success problem — and a deadline problem. What causes it, what the excise exposure is, and the mechanics of restoring deductible room.

July 22, 2026 — 6 min read

Tax Mechanics

Where the Pension Deduction Lands on an S-Corp Return

Entity structure decides how much of the deduction you actually feel. A walkthrough of S-corp mechanics, W-2 requirements, and the self-employment tax question.

July 8, 2026 — 5 min read

Who It Fits

Cash Balance Plans for Physicians and High-Income Professionals

High income, a late start, and real liability exposure — the exact profile a cash balance plan was designed for.

June 24, 2026 — 5 min read

Getting Started

Setting Up a Cash Balance Plan: The Real Timeline and Cost

From first conversation to funded plan — who does what, what it costs annually, and the deadlines that quietly decide whether you get the deduction this year.

June 10, 2026 — 6 min read

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