⦁ Increased Contribution Limits: By integrating both plans, individuals can contribute more to their retirement accounts,
maximizing benefits and tax advantages.

⦁ Optimal for Owners and Highly Compensated Employees: Combo plans significantly benefit business owners and highly
compensated employees seeking greater contributions and tax reductions.

⦁ Ideal Circumstances: Combo plans work best for successful businesses with stable cash flow, anticipating strong cash
flows for 3 to 5 years, as retirement plans are typically long-term commitments. It’s advantageous when the employer is
older and well-compensated while the employees are younger.

⦁ Diversification and Security: Combining a 401(k) plan with a cash balance plan offers diversification. The 401(k) allows
for investment flexibility and growth potential, while the cash balance plan provides a secure, guaranteed benefit.

⦁ Reliable Retirement Income: The guaranteed benefits of the Cash Balance Plan and savings and investments from the
401(k) create a dependable source of income during retirement.

⦁ Employer Contributions: Employers can contribute to both plans, further enhancing retirement savings for employees
and bolstering the overall retirement readiness of the workforce.