Cash balance plans challenge 401(k) plans but require intelligent investing

... 5%, a bond yield (most choose the 30-year constant maturity Treasury), or the actual return on plan assets or mutual funds. Depending on the selection, the investment outcome of the plan can vary providing very different returns. While many, often ...

http://www.pionline.com/article/20130410/REG/130409891/cash-balance-plans-challenge-401k-plans-but-require-intelligent-investing