Plan Profile (Typical Physician Group) 1 owner physician, age 55 Target CB contribution: $400,000/year Plan assets (January 1): $2,400,000 Funding status (starting): FTAP/AFTAP ≈ 78% (Restricted) Investment allocation: 60/40 portfolio   Scenario A — Stay with 5%...

Plan Profile (Typical Physician Group) 1 owner physician, age 52 Target CB contribution: $350,000/year Plan assets (January 1): $2,800,000 Funding status (starting): FTAP/AFTAP ≈ 92% (slightly underfunded) Investment allocation: 60/40 portfolio   Scenario A —...

Either Way, Your Cash Balance Plan Has a Design Problem! Good News – Congress already addressed the flaw. Most plans just haven’t caught up!   If your cash balance plan is underfunded or overfunded, the instinct is to blame investment returns.  That’s almost...

If you sponsor a cash balance plan, there’s a narrow window right now that most physicians miss and it can cost you significantly in either unexpected contributions or lost tax deductions.  That window closes shortly after your AFTAP certification. What Just Happened...

For most physicians and practice owners, the Adjusted Funding Target Attainment Percentage (AFTAP) sounds technical, but its impact is very practical. Once your actuary certifies your AFTAP (typically by March 31), your plan’s operating rules for the rest of the year...

The 3 Hidden Deadlines That Can Still Save You Six Figures in Taxes If your CPA just filed your return and your tax bill made your eyes water, you’re not alone.  Most independent physicians don’t struggle with income.  They struggle with tax friction and retirement...

The Deadline Most Physicians Don’t Know Exists Most physicians know the major financial deadlines: April 15 (tax filing), December 31 (year‑end planning), and quarterly estimated taxes. But if you sponsor a Cash Balance Pension Plan, another date can matter just as...