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EBP Home > Resources > Defined Benefit Pension Plans

Defined Benefit Pension Plans

This section provides information specific to defined benefit pension plans and references the numerous sources of information and authoritative guidance available to auditors of defined benefit pension plans.

The main topics in this section are:

 

About Defined Benefit Pension Plans
Defined benefit pension plans provide a promise to pay to participants specified benefits that are determinable and are based on such factors as age, years of service, and compensation. Learn More>>
Cash Balance Plans
A cash balance plan is a special form of career average compensation plan. Learn More>>
Pension Equity Plans
A pension equity plan is a defined benefit pension plan that has many of the advantages of the cash balance plan, but the benefit formula is similar to a final pay program rather than a career average cash balance program. Learn More