Qualified Retirement Plans Overview: DC vs DB Structures Explained #3889534 (License: Personal Use)

This flowchart categorizes qualified retirement plans into two primary branches: Defined Contribution (DC) and Defined Benefit (DB). Under DC, it details Employee Stock Ownership Plans (ESOPs), Profit Sharing Plans, and 401(k) variants-including Traditional, New Comparability, Integrated, Leveraged, and Non-Leveraged structures-as well as Safe Harbor and Discretionary Match options. The DB branch includes standard DB Plans and Cash Balance Plans.

Used on financial advisory, HR compliance, or retirement planning webpages to help employers, benefits administrators, and individuals understand plan taxonomy; matches user intent for comparing plan types, selecting appropriate retirement vehicles, or fulfilling fiduciary education requirements.