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The Future of Retirement Plans: Variable Benefit (VB) Plans


Companies have a menu of qualified retirement plan options to consider. Most companies, however, think the menu only has two choices: Defined Benefit (DB) Plans and Defined Contribution (DC) Plans. Cash balance plans have gained some traction, especially among small businesses, as a hybrid design between the two traditional pillars. However, the cash balance design can carry just as many minuses of the traditional DB and DC plans as pluses.

This white paper was developed with the goal of designing a best-in-class retirement
plan which combines the most positive attributes of the DB and DC platforms into the next generation pension plan minus employer risk factors, the Variable Benefit (VB) Plan.
 Variable Benefit DB Plan


You’ll learn how the Variable Benefit Plan works and understand its differences when compared to traditional DB plans and DC plans.  More importantly, you will gain an understanding of how the risk-sharing is best from both the employer and the employee perspectives, including minimizing fees.