Company Retirement Account

A CRA (also known as a “pension trust”) holds your plan’s assets, gives you expanded investment options, and lets you access custom retirement planning tools, research, and resources.

Eligibility

Company Retirement Accounts are available to businesses of any size seeking more control over the investment component of their retirement plan. This structure is typically used by owners or executives of closely held companies, family offices, or fiduciaries of pension or profit-sharing plans who require flexible investment authority within a tax-advantaged plan format.

Contribution Limits

Contribution limits follow the rules applicable to the underlying qualified plan type (e.g., 401(k), profit-sharing plan, or defined benefit plan). The brokerage account serves as the investment platform and custodian of plan assets, not as the plan itself. Contributions are made at the employer and/or employee level depending on the plan’s structure and are governed by IRS annual limits.

Tax Benefits

As with other qualified retirement plans, contributions to a Company Retirement Account are tax-deductible at the business level, and investment gains grow tax-deferred. The structure preserves all the tax benefits of traditional plans while offering significantly greater investment flexibility.

Who contributes

Contributions may be made by the employer, employee, or both—depending on how the sponsoring plan is structured. The brokerage account functions as the custodial account for plan assets and is not responsible for plan administration. Employers retain discretion over contribution formulas and funding levels within the limits of the plan’s governing documents.

Withdrawals & Distributions

Distributions follow the rules of the underlying plan type. Early withdrawals before age 59½ are generally subject to a 10% IRS penalty in addition to ordinary income tax. Required Minimum Distributions (RMDs) apply beginning at age 72 unless otherwise deferred. Assets can be rolled over into an IRA or other qualified plan upon separation of service or plan termination.

Fees & Expenses

Company Retirement Accounts typically have no setup or maintenance fees for the custodial account itself. Investment management is provided by Global Advisers under a clear, asset-based fee model. Trading costs, mutual fund expenses, or other transaction-related charges may apply depending on the investments selected. All costs are fully disclosed, and clients retain full transparency into all plan-related expenses.

Administrative responsibilities

Plan sponsors are responsible for maintaining the underlying retirement plan’s compliance, including any required IRS filings (e.g., Form 5500), nondiscrimination testing, and employee notices. Global Advisers partners with third-party administrators and legal counsel as needed to support documentation, plan design, and fiduciary oversight. The brokerage platform itself provides trade execution, cash management, and reporting functions but does not serve as the plan administrator or fiduciary.

Deadlines

Deadlines for establishing or funding a Company Retirement Account are based on the requirements of the plan type it supports (e.g., 401(k), profit-sharing, defined benefit). Most plans must be established by the end of the tax year or by the employer’s tax filing deadline, including extensions. Asset funding and investment management can begin as soon as the custodial account is opened and plan assets are transferred.