Compliance is not Consulting
The difference between Checkers and Chess
With all the rules related to pension plans too many actuaries (not all) act like complying with all the necessary rules is what is required of them. Having a car properly operating and obeying all the traffic laws does not guarantee you get to your destination. You need both. Similarly obeying all the pension rules does not mean you will accumulate the right amount for retirement or be able to have the flexibility to vary contributions from one year to the next based on cash flow and tax concerns.
Part of designing a plan needs to:
- Be dynamic/multi-year – not one year static – to respond to changes in the business, the economy, the investment market, and personal/family concerns.
- Coordinate with client’s financial goals
- Respond ahead of time to client’s questions they do not know to ask early on.
Three of the issues we deal with regularly
- Annual Funding – what is an acceptable range for the contributions based on many factors both business and pension rules related.
- Should the owner focus more on maximizing contributions or maximizing ultimate accumulation. These are not the same and imply two different paths:
- One where the amount into the Cash Balance Plan is the priority, ie. Checkers vs.
- Chess, a more balanced approach between contributions to the profit sharing/401(k) plan and the cash balance plan where total contributions are less but where the contributions continue for many more years, ie.
Maximizing the accumulation in Cash Balance Plan reflecting the fact that the maximum lump sum peaks at age 62. One strategy we used with a customer in March 2020 when the stock market had that major correction due to Covid was to have the owner who was just over age 62 take an in-service distribution with the amount that he wanted to be in the market. When stocks went back up all the gains did not count against the Section 415 limit (i.e., maximum legal amount) and he was able to terminate the plan a year later without being over the limit and risking paying over funding penalties.
So, as you can see, Checkers is two dimensional. Whereas Chess is three dimensional. Simply put, King Me and Check Mate are worlds appart.