# Mike Rutkowski, FSA, EA, MSPA

> Mike Rutkowski, FSA, EA, MSPA, is a pension actuary with more than 25 years of experience designing Cash Balance and defined benefit plans for small businesses.

Source: https://askactuary.com/about  
Author: Mike Rutkowski, FSA, EA, MSPA

Pension actuary with more than 25 years of experience designing and running Cash Balance and defined benefit plans for small businesses.

## What I do

I design Cash Balance and traditional defined benefit plans, run the annual valuations that set each year's contribution range, and sign the actuarial certification (Schedule SB) that is filed with each plan's Form 5500. Most of my clients are owner-only businesses, professional practices, and other small employers, often working alongside their financial advisor and CPA.

## Experience

- **More than 25 years** in pension actuarial work.
- **Several hundred plans designed.** I have personally designed several hundred Cash Balance and defined benefit pension plans.
- **Nearly 1,000 plans.** As Chief Actuary at a retirement plan administration firm, I lead a team of three actuaries responsible for nearly 1,000 defined benefit and Cash Balance plans.
- **A few hundred valuations a year** that I prepare and certify personally.

## Credentials

- **FSA**, Fellow of the Society of Actuaries, the highest designation awarded by the Society of Actuaries.
- **EA**, Enrolled Actuary (enrollment number 26-07723), licensed by the federal Joint Board for the Enrollment of Actuaries. Only an Enrolled Actuary can certify the funding of a defined benefit plan.
- **MSPA**, Member of the Society of Pension Professionals, the actuarial credential of the American Society of Pension Professionals & Actuaries (ASPPA).

**Verify my credentials.** Professional listings use my full name, Michael Rutkowski. You can look me up in the [Society of Actuaries' Actuarial Directory](https://www.actuarialdirectory.org/) (search for "Michael Rutkowski"), and in the Joint Board's [roster of active enrolled actuaries](https://www.irs.gov/tax-professionals/enrolled-actuaries/news-from-the-joint-board) (a spreadsheet on the Joint Board's news page; [direct download](https://www.irs.gov/pub/rpo-taxpros/active-roster-september-15-2026.xlsx), current as of September 15, 2026) under enrollment number 26-07723.

## Why I built AskActuary

Business owners and their advisors often hear that a Cash Balance plan can mean a very large tax deduction, but rarely get a clear explanation of how the plan works in regards to the most important details, the precise financial benefits, and what it does — and doesn't — commit them to. This guide is my attempt to explain it in plain language, the way I would across the table. The [lifetime limit calculator](https://askactuary.com/calculator) reflects the true potential of a Cash Balance plan, and the [Pro Plan™, Flex Plan™, and Max Plan™](https://askactuary.com/custom-designs) designs reflect the patterns I have seen work best for all different types of businesses.

## Get in touch

For a proposal, use the [Getting started](https://askactuary.com/get-started) page. For a quick question, [ask Mike or Max](https://askactuary.com/ask).

The information on this site is educational only and is not tax, legal, or investment advice or an actuarial valuation for any specific plan.

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Educational information only. Not tax, legal, or investment advice, and not an actuarial valuation.
Questions for the author: https://askactuary.com/get-started · Full guide index: https://askactuary.com/llms.txt