What is a Defined Benefit Plan?   A Defined Benefit Plan is any Qualified Plan which is not a Defined Contribution Plan. Contributions to a Defined Benefit Plan are based on a computation of what is needed to provide determinable benefits to each plan participant. Actuarial assumptions and computations are required to calculate these contributions.   Voluntary Contributions In addition to employer contributions, participants may make non-deductible voluntary contributions to their Plans. Even though the contributions are not deductible, the earnings on them are tax-free until distributed in later years. The limits of these contributions are 10% each year, and are subject to rules and limits.   Click here for books and CDs   Select an Administrator and Open an Account webmaster@ekeogh.com ekeogh is brought to you by Entrust Administration 1.800.392.9653