Which of the following plans can offer Section 401(k) provisions?

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A plan that can offer Section 401(k) provisions is one that is established under the Internal Revenue Code to provide tax-advantaged retirement savings options for employees. Section 401(k) plans allow for contributions on a pre-tax basis, facilitating tax-deferred growth until the funds are withdrawn.

Traditional defined benefit pension plans, employee stock ownership plans (ESOPs), and cash balance pension plans can all be structured to include 401(k) provisions as part of their overall retirement strategy.

For traditional defined benefit plans, while they primarily promise a specific payout at retirement based on a formula, they can also be designed to include a 401(k) component, allowing employees to contribute additional funds to their retirement savings.

Employee stock ownership plans (ESOPs) are designed to invest primarily in the employer's stock but can also incorporate a 401(k) provision. This provides not only an ownership stake in the company but also allows employees to save for retirement in a tax-advantaged manner.

A cash balance pension plan is similar to a defined benefit plan but specifies a hypothetical account balance for each participant. While it functions primarily as a defined benefit plan, it can also offer a 401(k) option, enhancing the flexibility and savings potential for