Retirement Actuarial Services
CPA Strategy Kit
A polished planning resource for CPAs working with high-income business owners. This version keeps the kit clean and professional, while linking out to a dedicated Quick Qualifier Calculator experience.
What’s Included
- How the 3-layer planning structure works
- Why modern Cash Balance plans are more flexible than many CPAs expect
- Client fit guidelines and case-screening criteria
- Dedicated CTA to launch the Quick Qualifier Calculator
Strategy Overview
How the Designer DB Plus® Structure Works
Layer 1
Cash Balance Plan
The Cash Balance plan is the primary driver of larger tax-deductible contributions where the economics and demographics support it.
Layer 2
401(k) / Profit Sharing
This layer coordinates qualified plan design, supports broader objectives, and helps manage overall employee cost and compliance structure.
Layer 3
401(h) Medical
Where appropriate, the 401(h) component may add a tax-advantaged medical reimbursement planning layer inside the broader design.
Flexibility
Modern Cash Balance Plans Are Often More Flexible Than Many CPAs Expect
| Old Perception of DB Plans | Modern Cash Balance Reality |
|---|---|
| Fixed required contribution every year | Contribution is often managed within an allowable funding range |
| Very rigid plan design | Designed with flexibility in mind and reviewed annually |
| Hard to change once installed | Plan design and funding strategy can often be adjusted over time |
| Permanent commitment no matter what | Plans can be modified, frozen, or terminated if business conditions change |
| Too risky if income drops | Managed with an actuarial funding strategy rather than a simplistic fixed number |
Modern Cash Balance plans are defined benefit plans by law, but in practice they are typically designed and managed with funding ranges and flexibility — not as rigid fixed-contribution plans like older traditional pensions.
Who Typically Fits
When a Client May Be Worth Reviewing More Closely
- Business owner income is generally $300,000+
- The owner is age 40+
- The business has consistent profits
- The owner already contributes to a 401(k)
- The owner wants meaningful current tax reduction
- The owner plans to work another 5–10+ years
CPA Role
How the CPA Stays Involved
- Tax planning and projections
- Entity structure and compensation coordination
- Deduction timing and income planning
- Overall planning strategy for the client
The retirement plan specialist supports plan design, actuarial coordination, implementation guidance, and case-specific analysis. The CPA remains central to the client relationship.
Quick Qualifier
Use the Designer DB Plus® Quick Qualifier Calculator
This tool helps screen whether a client profile may justify a deeper design review. Keep the CPA Strategy Kit polished and direct users to a standalone calculator experience for better usability and cleaner page flow.
