What limits are there on contributions to defined benefit plans?

A cash balance plan doesn’t really have an annual contribution limit like a 401(k). This is because it is trying to reach a specific amount upon retirement (typically at 62 years old).

Contributions toward a cash balance plan can be as high as $300,000+ as the participant nears retirement age, subject to their level of income. But here is an important point to note. In reality, even though your target contributions will change each year you will be given a range.

For example, your targeted contribution may be $150k, but you may have a low-end range of $75k and a high-end range of $400k. This gives you a little flexibility each year.

We have a post here that has plenty of detail: https://emparion.com/cash-balance-plan-lifetime-contribution-limits/