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Fundamentals of Defined Benefit Plans

  • CMA
  • CPA (US)
  • CVA
  • CSA
retirement planning CPE Course

2 Credits


Subject Area


Webinar Qualifies For

2 CPE credit of Finance for all CPAs

2 CPE credit for Certified Management Accountants (CMA)

2 CPD credit (Verifiable) for CPA/PFS

2 CPD credit (Verifiable) for Certified Valuation Analyst (CVA)

2 CE credit for Certified Senior Advisor (CSA)

2 General Educational credit for Tax Professionals / Bookkeepers / Accountants

Upcoming Webinars

Course Description

This course covers defined benefit plan options available to plan sponsors, including the different pay- and service-related benefit formulas, plan funding responsibilities, investment decisions and risks, distribution methods and plan termination. This webinar will provide you a basic understanding of how defined benefit plans work for high-income self-employed clients and family businesses.

The question is: what is a define – benefit plan?

A a defined-benefit plan is an employer-sponsored retirement plan where employee benefits are computed using a formula that considers several factors, such as length of employment and salary history. The company is responsible for managing the plan's investments and risk and will usually hire an outside investment manager to do this. Typically an employee cannot just withdraw funds as with a 401(k) plan. Rather they become eligible to take their benefit as a lifetime annuity or in some cases as a lump sum at an age defined by the plan's rules.

The comparison between fully insured vs traditional defined benefits will help you determine the key difference between them. The webinar will also walk you through the definition of Liability Driven Investing and how it works. You will also come across to new concept of Pension risk transfer. Basically, when a defined benefit pension provider offloads some or all of the plan’s risk retirement payment liabilities to former employee beneficiaries. The plan sponsor can do this by offering vested plan participants a lump-sum payment to voluntarily leave the plan, or by negotiating with an insurance company to take on the responsibility for paying benefits.

This program summarizes and describes the core provisions of a Defined Benefit Plan, funding, and benefit concepts, with examples and review of alternate forms of defined benefit plans.

Participants at the end of this program will have a clear understanding of the operation of defined benefit plans allowing them to more effectively advise clients and make recommendations.

Major topics covered in this live webinar:

  • Basics of defined benefit plan
  • Non-Traditional Defined Benefit Plans
  • Fully Insured vs. Traditional Defined Benefit
  • How are “pay credits” and “interest credits”
  • Determined?
  • Liability Driven Investing (LDI)
  • Pension Risk Transfer 

Learning Objectives

  • To summarize and describe the core provisions of a Defined Benefit Plan, funding and benefits concepts
  • To have a clear understanding of the operation of defined benefit plan
  • To learn examples and review of alternate forms of defined benefit plans for practical implementation
  • To advise clients and make recommendations to them regarding better operation of defined benefit plan

Who Should Attend?

  • Certified Management Accountant
  • Certified Public Accountant
  • Certified Valuation Analysts
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Young CPA





Very informative


Nice refresher for db's.


myCPE is great