In a cash-balance plan, the company contributes a set amountofsalary for each worker every year to a theoretical account for him (even though the money is actually managed in one big pot), and then credits his account with some guaranteed annual return--typically the yield on 30-year Treasuries.
If you are paying into a final salary pension scheme, the amountof money you receive when you retire will depend on your final salary and how long you have worked for the firm.
This is so because it can be argued that the S corporation would not generate any revenue without the personal services of its shareholders, and thus the entire amountof S corporation income should be paid out in salary.
With the salary information that is regularly posted on Glassdoor, individuals can get a considerable amountof information about how their pay compares to others in their company and other companies.
Even if you add in the average employer's contribution of 4.4%, the amount is nowhere near sufficient to match the 20% of pay needed to fund the equivalent of a final salary pension.