Alliance Pension Consultants > Services > Defined Benefit / Cash Balance

Discuss your goals
Review techniques and leverage tax laws to reach those goals
- Potential large corporate tax deductions
- Non-Safe Harbor plan
- DB/DC combination option
Create illustrations to review benefits and costs
Preparation of all required plan documents and participant notices
Establish separate plan tax ID# (EIN)

Single point of contact at Alliance
Plan Management
- Mitigate contribution volatility
- Manage balance sheet and expense volatility
- Project funded status and contribution levels for budgeting and management
- Plan freeze
- Plan termination
  - Develop clear glidepath to plan termination
  - Set objectives for “triggers” of well-timed termination horizon
  - Develop thorough plan design compliance timeline
  - Work closely with advisor to align investment objectives with termination outlook
Government/IRS forms and reports
- IRS Form 5500 filings
- Pension Benefit Guaranty Corporation (PBGC) filings
- Full audit support

Reporting
- Actuarial valuation
- ERISA/PPA
  - Minimum required contribution
  - Maximum tax deductible contribution
- ASC (formerly FAS)
  - Annual Expense/Income
  - Funded Status
  - Other Comprehensive Income
AFTAP Certification
- Participant notices
- At Risk Status
- Participant Statements
- Trust accounting
- Annual funding notices
Calculate
- Eligibility and vesting
- Maximum benefits
- Optional forms of payment
- Distribution benefits
Compliance Testing
- IRC 401(a)(4) Discrimination in Amounts
- IRC 416 Top Heavy
- IRC 410(b) Coverage
- All other required tests
Preliminary illustrations and projections
- Mergers/Acquisitions
- Law changes
- “What if” scenarios

Fully outsourced Retirement Service Center
- Exclusive phone number and e-mail address for participant requests/questions
Preparation of enrollment materials
Simple communication of plan benefits

Strategy
- Full termination/annuitization
- Partial annuitization
- Spin-off and termination
Preparation
- Identify key advisors, plan sponsors, and insurers
- Organize plan data
- Document plan provisions
Organize insurer pricing
Revise structure and finalize transaction
Execution
- Assets are transferred
- Final data reconciliation