Which of the following retirement plans can be integrated with Social Security?

The money purchase pension plan is a type of defined contribution plan that can indeed be integrated with Social Security benefits. This integration allows the pension plan to adjust the benefits provided to employees based on the amount they receive from Social Security, which can help in coordinating retirement income sources for individuals.

In a money purchase pension plan, the employer makes mandatory annual contributions based on a set percentage of an employee's salary, and the employees do not contribute to the plan themselves. This structure can allow employers to design the plan in a way that considers the Social Security benefits their employees will receive, effectively supplementing them.

Integrating with Social Security can provide a more comprehensive retirement strategy, as these plans can ensure that employees are not overcompensated and that the combined retirement income from both the pension and Social Security meets the retirement needs of the participants effectively.

The other retirement plans listed, such as Traditional IRAs and Roth IRAs, do not have provisions for integration with Social Security in the same manner. They are individual retirement accounts primarily focused on tax benefits, rather than structuring benefits in consideration of Social Security payouts. A cash balance plan, while a defined benefit plan, doesn't have the same integration concept as a money purchase pension plan, as it operates differently in