The CPA’s Guide
to Cash Balance Plans
Six-Figure Corporate Tax Deductions & Guaranteed Retirement Income for Business Owner and 1099-Earner Clients
If you’re a CPA advising profitable small businesses, consultants, or 1099 earners, this guide is built for you. The Cash Balance Plan (CBP) is one of the most powerful — and underutilized — tools in advanced tax planning. In clear, actionable steps, you’ll discover how to identify ideal candidates, structure plans effectively, and deliver six-figure deductions that build lasting retirement wealth.
You'll also learn how to:
- Identify clients who are a strong fit for a Cash Balance Plan
- Compare CBPs to 401(k)s, SEPs, and traditional pensions
- Reduce client AGI while accelerating retirement savings
- Use plan design strategies that prioritize business owners
- Collaborate with plan administrators without adding workload
Whether you’re new to CBPs or looking to sharpen your advisory edge, this guide simplifies the complex, so you can offer strategic value without taking on extra admin or compliance burden.
The CPA’s go-to when a business owner client needs a massive deduction today and a guaranteed retirement plan yesterday.
Meet Fusion
Fusion Strategies partners with boutique CPA firms to deliver proven, time-tested tax and retirement planning solutions tailored to small business owners. Our expertise lies in designing and implementing defined benefit plans, with a strong focus on cash balance plans. Remember pension plans of yesteryear? These “Pensions for Proprietors” are ideal for profitable business owners seeking substantial tax deductions—often six figures—while building guaranteed personal retirement wealth.
Our clients are deeply invested in their businesses but often feel trapped between persistent tax burdens and an under-funded retirement. We solve both challenges simultaneously; helping business owners obtain significant corporate tax deductions while creating sizable personal retirement assets.
Cash balance plans offer a unique advantage: they convert corporate tax dollars into personal wealth. These plans work best with businesses with between 1 and 25 people. Within these plans, we incorporate risk-free mutual whole life insurance and annuities. Together, this proven combination delivers financial security with powerful living benefits while providing for future generations.
We understand that small business owners often turn to their CPA for trusted tax advice. Fusion Strategies works closely with boutique CPA firms to deliver customized, tax-advantaged solutions. Together, we help clients reduce tax liabilities, secure retirement savings, and achieve financial peace of mind.
