Retirement-plan design firm Kravitz Inc. has been tracking the growth and related statistics on cash balance retirement plans since 2008. Each year, the Los Angeles-based company publishes a report analyzing cash balance data from the most recent IRS Form 5500 filings. Benefitspro.com this week interviewed firm President Dan Kravitz on what’s fueling the growth of these plans. Excerpts:  

Benefitspro: Can you provide a brief history of cash balance plans?

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