Advanced Retirement Plan Design for High-Income Business Owners
Designer DB Plus® is a coordinated planning framework that combines Cash Balance, Profit Sharing/401(k), and 401(h) to help eligible high-income business owners significantly increase deductible retirement contributions — well beyond traditional plan limits.
A coordinated planning framework — not a product pitch
Designer DB Plus® is a modern retirement plan design approach that coordinates multiple qualified plan components to improve tax efficiency, retirement accumulation, and long-term planning structure for certain high-income business owners.
The framework is designed to help CPAs quickly identify when a client may warrant a deeper feasibility review — and when traditional plan limits may no longer be sufficient for their goals.
Three coordinated outcomes
- Tax-deductible employer contributions
- Tax-deferred retirement accumulation
- Potential tax-free medical reimbursements through a properly structured 401(h)
Many high-income business owners have reached the ceiling of traditional planning. Designer DB Plus® reframes the conversation by evaluating how multiple qualified plan components can work together — rather than asking which single plan to choose.
Run the Quick Qualifier or request a Feasibility Review
Use the on-page qualifier to screen for potential fit, then escalate strong candidates to a structured actuarial feasibility review.
The Designer DB Plus® architecture
Cash Balance Defined Benefit Plan
Actuarially designed contributions that may allow materially larger deductible retirement contributions than traditional defined contribution plans alone.
Contribution capacity scales with age, compensation, and actuarial assumptions — often the largest driver of total deductible funding.
Profit Sharing + 401(k)
Provides flexibility, employee participation, and better coordination across plan design, compensation strategy, and testing outcomes.
Works in tandem with the Cash Balance plan to balance contributions across owner and staff while meeting compliance requirements.
401(h) Medical Reimbursement
When appropriate and structured properly, can earmark funding for qualified retiree medical expenses that may be reimbursed tax-free.
Not applicable in every plan design. Relevance depends on the defined benefit structure, client age, and long-term medical planning goals.
Many business owners are "maxed out" but not optimized
At higher income levels, traditional contribution limits may no longer create the level of deductible retirement funding the owner wants. The result is often recurring high taxable income, limited plan leverage, and the assumption that the ceiling cannot move.
Designer DB Plus® reframes the conversation by evaluating how multiple qualified plan components can work together — rather than asking which single plan to choose.
Not a loophole. Not a commodity. Not a one-year tax play.
- Not appropriate for every business or income level
- Not designed to be implemented without ongoing actuarial oversight
- Not a replacement for CPA coordination and judgment
- Best approached as confirmation of fit, not a sales conversation
$550,000 income business owner
| Planning Component | Illustration |
|---|---|
| Traditional 401(k) / PSP only | ~$72,000 |
| Cash Balance contribution | $210,000 |
| Profit Sharing + 401(k) | $72,000 |
| 401(h) medical allocation | $25,000 |
| Total potential deduction | $307,000 |
Illustrative only. Actual results depend on demographics, compensation, actuarial assumptions, plan design, and compliance requirements. Not a quote or guarantee.
How this works in practice
Quick Qualifier
Identify whether the client profile may align with the strategy before investing additional time.
Feasibility Review
Actuarial modeling evaluates demographics, contribution ranges, costs, and sustainability.
Plan Design & Implementation
Coordinated implementation with the CPA and advisory team — only where appropriate.
- Owner income often $300,000+ and stable year-over-year
- Traditional qualified plan strategies already in place
- Multi-year planning horizon and commitment
- Owner is open to coordinating with CPA and actuary
- Strong or predictable business cash flow
CPA pre-screen for potential fit
Use this simple screen before a formal feasibility review. This is not a quote, contribution guarantee, or legal determination.
If most of these are true, a review may be warranted
- Owner income generally $300,000 or above
- Traditional plan already feels "maxed out"
- Strong or predictable business cash flow
- Owner wants larger deductions and long-term planning discipline
- CPA is open to a coordinated actuarial review
Best practice: let the qualifier screen interest, then move the CPA to a formal feasibility review. Keep the conversation educational and conservative — no commitment is needed at the screening stage.
Advanced Retirement Plan Design for High-Income Business Owners
This course provides CPAs with an educational review of how coordinated Cash Balance, Profit Sharing/401(k), and 401(h) structures are evaluated for high-income business-owner clients — and how to identify when a deeper actuarial analysis is warranted.
Designed to build referral confidence through structured education, not product promotion.
Course learning objectives
- Why traditional plan limits often plateau for high-income owners
- How modern Cash Balance planning differs from outdated pension assumptions
- Where plan layering can improve tax and retirement outcomes
- When a client profile likely warrants a deeper actuarial review
- How to communicate the framework to clients without overstepping
CE Webinar Registration
Contact us directly to learn about upcoming NASBA-eligible CE webinars on advanced retirement plan design, scheduling, and CPA society partner events.
Contact for ScheduleInvite + Referral Brief
Pair a CE invitation with the one-page CPA Referral Brief and the book download for stronger post-webinar client conversations and referrals.
Download Referral BriefMove to Qualifier or Review
After the course, direct interested CPAs to the Quick Qualifier to pre-screen clients, then escalate suitable candidates to a structured feasibility review.
All core CPA materials in one place
CPA Referral Brief
A concise one-page overview of the Designer DB Plus® framework, typical client profile, and the CPA referral process.
Download PDFQuick Qualifier
Use the interactive on-page qualifier to pre-screen a client profile for potential fit before scheduling a feasibility review.
How to Use These Resources
Start with the Referral Brief for a fast overview, use the book for depth and authority, screen fit with the qualifier, then move strong cases to feasibility review.
Request ReviewQuestions CPAs commonly ask
Is this just a cash balance plan?
No. The Designer DB Plus® framework emphasizes coordination among a Cash Balance Defined Benefit Plan, Profit Sharing/401(k), and — where appropriate — a 401(h) medical reimbursement component. The value is in how these layers work together, not in any single plan type.
What clients are usually the best fit?
Generally, high-income business owners with stable or predictable earnings of $300,000 or more, existing traditional plans that feel "maxed out," and a willingness to maintain a properly administered qualified plan structure over multiple years with ongoing CPA and actuarial coordination.
When is a 401(h) component relevant?
When a defined benefit plan design and client profile support it, and when qualified retiree medical reimbursement planning is a meaningful long-term objective. It is not added to every plan — the defined benefit structure and actuarial requirements must support its inclusion.
What is the right next step for a CPA?
Confirmation, not commitment. The practical next step is running the Quick Qualifier to pre-screen interest, followed by requesting a structured feasibility review if the profile appears suitable. No implementation decision is needed at this stage.
Does the client need to have a lot of employees for this to work?
Not necessarily. Many eligible businesses are owner-operated with a small number of staff. Employee demographics do factor into plan design, testing, and contribution costs — which is precisely why a formal feasibility review is essential before any implementation conversation.
How is this different from a standard pension plan?
Modern Cash Balance plans bear little resemblance to traditional defined benefit pensions. They offer more predictable funding, portability of account balances, and greater flexibility in contribution design — while still providing actuarially determined deduction capacity that far exceeds defined contribution limits.
Request a Feasibility Review
A feasibility review is an actuarial evaluation of your client's income, demographics, contribution capacity, and plan sustainability — conducted before any implementation decision is made.
It is a confirmation process, not a sales process. The goal is to determine whether the Designer DB Plus® framework is a responsible fit for your client's specific situation.
Specialized in advanced retirement plan design
Retirement Actuarial Services LLC is founded by Steve Arnold, a specialist in advanced retirement plan design for high-income business owners. The firm focuses on the strategic coordination of Cash Balance, Profit Sharing/401(k), and 401(h) strategies to improve tax efficiency, asset protection, and long-term retirement outcomes.
The firm works closely with CPAs, financial advisors, and actuarial professionals to ensure plans are designed conservatively, documented properly, and aligned with broader business and tax planning objectives.
Visit retirementactuarialservices.comThe feasibility review process
- Actuarial modeling based on actual income and demographics
- Contribution range estimate and plan cost projection
- Assessment of plan sustainability over multiple years
- Coordination with the client's existing CPA team
