One type of qualified retirement plan covered by ERISA is the defined benefit plan.

What is a defined benefit plan?

What is a cash balance plan?

Contribution and Benefit Limits

What general limits on benefits and contributions are applicable to a participant?

What is the amount of the annual defined benefit plan limit?

What contribution limits are applicable to employer contributions to a pension plan?

What amount may an employer contribute and deduct to a defined benefit plan?

Related FAQ Topics

Tax advantages in distribution for a qualified retirement plan

Overview of employee benefit plans

Limitations on benefits and contributions

Spousal and survivor rights under ERISA