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[Music] hi my name is paul sunden and im with emperion today were going to talk about how you set up a defined benefit plan or cash balance plan theres a variety of steps that are going to be involved in setting these plans up the order there theres a general order to how these plans work but today were going to talk a little bit about the traditional process and how you would go through setting up and establishing the plan but before i jump in make sure that you hit the like button subscribe to the channel and if you have a comment or anything leave it below in the description section we do review the comments from time to time and answer any questions so lets now jump in so if youve heard about a defined benefit plan or cash balance plan and youre trying to see if its right for you see if you kind of meet the criteria first of all do you have high income few hundred thousand dollars a year more are you a little bit older in age can you commit to a plan for the next several y