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foreign hi my name is Josh weska from Vision Wealth Partners today Im going to talk about corporate retirement plan design corporate retirement plans are often structured in one of two ways as defined contribution plans or as defined benefit plans the most common modern day plan is a defined contribution plan using plan types like 401ks 403bs or simple IRAs the plan usually involves both employee and employer dollars going into accounts and it requires each participant to carry a separate account which differentiates itself from a defined benefit plan the participant can self-direct investing which creates an account balance that is defined by contributions put in and the investment growth over time once the balance is spent down to zero there is no more benefit for the participant defined benefit plans are an older retirement plan better known as pension plans defined benefit plans are used primarily by older institutions and government organizations defined benefit plans are associa