Financial Basics · Retirement Accounts

Pension

Definition

A pension (defined benefit plan) promises a specific monthly payment for life based on years of service and final salary. Contrast with defined contribution plans (401(k), 403(b)) where the balance is what you get.

Why it matters in retirement

Pensions are becoming rare in the private sector but remain common in government, education, and some legacy corporations. The biggest pension decision you'll ever make is lump sum vs lifetime monthly — and the right answer depends on interest rates, longevity, spousal needs, and trust in the plan sponsor.

Key Numbers — 2026

PBGC max benefit (2026, 65)
~$7,107/mo
Typical joint & survivor reduction
~15–25%
Avg pension funding ratio
~85%
Implied SPIA payout @ 65
~6.5% / yr

Pros

  • Lifetime guaranteed income
  • Spousal survivor options
  • PBGC insurance (private plans)
  • Inflation adjustment in some gov't plans

Cons

  • Plan sponsor bankruptcy risk
  • Limited to PBGC max if underfunded
  • Inflation erodes fixed payments
  • Lump sum offers tempt bad decisions

Common mistakes

  • Taking lump sum without running the math vs lifetime payments
  • Choosing life-only when a spouse depends on the income
  • Ignoring COLA — a fixed pension loses 50% of purchasing power over 24 years at 3% inflation
  • Not checking PBGC coverage limits

Related

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