This webcast will explore cash balance plans for partnerships (such as law firms) and small businesses. Unlike most corporate plan sponsors, in these plans, the plan participants and the plan sponsors are often the same group. As a result, these plan sponsors often have different stakeholders, objectives and considerations than corporate plans. In particular, these plan sponsors are using cash balance plans, maximizing tax deferral in addition to providing a valuable employee benefit. We will explore how plan design, regulations and investment strategy interact in this particular market.