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In the 90s, many employers conclude that the structure of traditional DB plans or DC plan structure can achieve their retirement plan correctly. Joint plan began to emerge, combining the features of DB and DC plans. Examples of mixed plans include cash balance plan, pension plan shares, target benefit plans and floor plans. These plans try to combine several valuable features of a DC plan (as flexible, easy to manage, and easy to understand by the participants) with the best features of DB plans (such as guaranteed benefits, compensation for work time and the ability to link pension payments to a part of the salary). In this section, we discuss the cash balance plan as an example of the mixture as well as a plan other important plan is the implementation plan for employee stock ownership (ESOP) .

Cash balance plan is a DB plan in which the employer shall bear the investment risk. But for employees here like a DC plan because they provide a personal statement account balances, debts annual contribution income and debts. Contribution debt as a percentage of income based on age while debt as a percentage of income increase in the balance

These funds usually associated with long-term interest rates. In fact, the account balance is only hypothetical because, unlike a DC plan, the employee does not have a separate account. Some plans allow investment choice between bonds and stocks, which had introduced the investment risk to employees.

Cash balance plans often not the original plan which is the traditional DB plan to switch them some characteristics of DC plans. Some of these plans have been controversial is unfair to workers with seniority accumulated pension benefits inherent in a DB plan higher than the cash balance plan. To answer this criticism, some companies have proposed a clause 'grandfather "for longtime workers, allowing them to be able to choose between taking a new cash balance plan or continue with the current traditional DB plans.

Finally, most of the developed countries allow pension plan or other savings plans to encourage employees to become shareholders of the employer. these plans can be complex qualified plan and buy shares from a DC plan with pre-tax income, or they may be simple savings plan allows employees to purchase shares their after-tax income. Clusters from ESOP suggest to a stock ownership plan of the company employees (in the U.S.) or plan to own shares of the company (in the UK). This is the DC plan from all or most of the income of the employee rate. Final value of the plan will depend labor transfer process, the level of contributions and stock price changes.

Although ESOPs have a common goal is to increase ownership of the employees in a company, they can change depending on countries with different terms. An ESOP can sell shares to employees at a price lower than the market, while the other ESOP plan. Some ESOP plan requires contributions from employees, while some prohibit it. Some fund ESOP can borrow money to buy a large amount of stock of the employer, while a number based on the amount contributed.

To encourage ownership of the company's equity, ESOP plan had been used by the company to liquidate a large stock holding company between by an individual or a small group of investors, to avoid issuing shares or discourage a sale unfriendly merger has placed a large amount of shares in the hands of employees through the ESOP fund. In addition to investments in the ESOP plan, a plan member can have large human capital investments in the company through working for that company. If the company collapsed, participants can see their ESOP investment to fall at the right time they are unemployed. A concern for ESOP participants is their total investment (both financial and labor) reflects proper diversification.