$1,168,952
Combined retirement and medical-benefit funding shown in the case.
Designer DB Plus® · Illustrative Case Study
Illustrative Retirement Plan Case Study for a U.S. Endodontist
A disciplined look at how an advanced, multi-layer retirement-plan design may reposition practice income into retirement capital, potential tax advantages and future medical-benefit funding.
OwnerAge 49
ProfessionEndodontist
BusinessDental practice
Practice net income$1,500,000
Illustrative financial outcomes
Hypothetical directional figures from an educational case illustration—not client results, contribution limits, or promises. Actual results require complete census data, compensation, plan terms, actuarial assumptions, testing, applicable limits, and professional tax and legal review.
$884,029
Cash balance plus 401(k) and profit-sharing components shown in the case.
$284,923
Potential 401(h) funding for eligible retiree medical benefits.
Owner-focused retirement accumulation
The existing illustration identifies a substantial portion of funding with the owner’s retirement and medical-benefit objectives.
A coordinated three-layer structure
The value comes from coordinated design and ongoing administration—not from treating each component as an isolated product.
Cash Balance Defined Benefit Plan
The high-contribution pension layer, designed actuarially around age, compensation, workforce demographics and funding objectives.
401(k) + Profit Sharing
A flexible defined-contribution layer that coordinates owner objectives with employee benefits and compliance requirements.
401(h) Medical Benefits
A separate account within a qualified pension arrangement for eligible retiree medical benefits, subject to special funding and administration rules.
Case economics at a glance
Clear separation between starting income, modeled contribution, remaining income and other illustrative outcomes.
| Case item | Illustrative amount |
|---|---|
| Practice net income | $1,500,000 |
| Cash Balance Defined Benefit Plan | $818,029 |
| 401(k) + Profit Sharing | $66,000 |
| 401(h) medical-benefit account | $284,923 |
| Modeled total contribution | $1,168,952 |
How the analysis progresses
A professional process keeps the strategy grounded in facts, compliance requirements and sustainable funding.
01 · ProfileIncome, age, entity and workforce
02 · DesignActuarial modeling and plan options
03 · TestEmployee cost and compliance review
04 · CoordinateCPA, counsel and advisor alignment
05 · AdministerAnnual valuation and compliance
Professional review and important context
Large-dollar illustrations require transparent assumptions and qualified professional review.
Illustrative—not a promise or recommendation. This case is for education only. Contributions, deductions, medical benefits and tax outcomes vary by plan design, employee census, compensation, business structure, funding history and applicable law. The arithmetic shown here uses the component figures from the existing case: $818,029 + $66,000 + $284,923 = $1,168,952. Tax savings still require CPA review and documented tax assumptions.
Personalized analysis
See what a professionally modeled plan could look like for your practice.
RAS can review your income, age, entity structure, employee census and planning objectives to determine whether advanced retirement-plan design merits further analysis.
