For Cayuga Medical Center employees

Your CMC pension is ending. One decision is yours to make.

The Retirement Plan of Cayuga Medical Center is terminating. Soon you'll choose between a lump sum you roll to an IRA and a monthly annuity for life. It's a once-only call — and we help you make it with the numbers in front of you.

eventDistribution anticipated December 1, 2026 · flag any errors by August 1, 2026
location_onIndependent & fee-only · Right here in Ithaca, minutes from the hospital
What's actually happening

A plan termination, in plain terms.

Your statement from BPAS has a lot of defined-benefit language in it. Underneath the jargon, it comes down to three facts.

lock_clock
Already happened

The plan was frozen

Benefit accruals stopped on September 30, 2024. Your years of service and pay are locked in — the number on your statement won't keep growing.

event_upcoming
December 1, 2026

It pays out

Because the plan is terminating, your benefit is distributed on the Anticipated Distribution Date — not at some far-off retirement age. The money comes due now.

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Your choice

How it comes to you

A one-time lump sum you can roll to an IRA, or a monthly annuity for the rest of your life. Choose once, live with it for decades.

The decision

Lump sum, or annuity? Side by side.

There's no universally right answer — there's the right answer for you. Here's the real shape of the trade-off, using a hypothetical CMC employee as the example.

account_balance_walletPath A — Lump sum

Take it as cash and roll it to an IRA.

$268,400 one-time

Estimated lump sum as of December 1, 2026, in this sample.

  • check_circleIt's your money — you control how it's invested, drawn down, and eventually passed on to family.
  • check_circleA direct rollover to an IRA stays tax-deferred. Nothing is taxed until you withdraw.
  • check_circleFlexible income — take more in a lean year, less in a good one.
  • remove_circleThe investment risk and the longevity risk are now yours to manage.
  • remove_circleNo guaranteed paycheck — discipline and a plan matter.

Where we come in

We open and manage the rollover IRA for you — invested for your timeline, drawn down to minimize lifetime tax.

paymentsPath B — Annuity

Take a guaranteed monthly check for life.

$1,688 / month

Estimated immediate life annuity at the Dec 1, 2026 distribution date (sample).

  • check_circleA paycheck that never stops, no matter how markets or your health behave.
  • check_circleNothing to manage — no market timing, no withdrawal math.
  • check_circleJoint-and-survivor options can protect a spouse for life.
  • remove_circleStarting early carries a reduction — here, a ~0.58 factor cut the benefit well below the age-65 amount.
  • remove_circleInflexible, usually not inflation-adjusted, and little to nothing passes to heirs.

Where we come in

We invest the part of that check you don't need in a taxable account — so the surplus keeps compounding instead of sitting idle.

Figures are a hypothetical example for a CMC employee in their late 50s and are illustrative only — not drawn from any one person's statement. Your statement will show different numbers. In this example, the age-65 ("normal retirement") life annuity was about $2,910/month before the early-commencement reduction.

Is the lump sum a fair number?

Your lump sum is built from interest rates.

That lump sum isn't a figure the plan chose. It's the annuity, run backward into a single present value, using IRS-mandated segment interest rates and a federal mortality table. The formula is fixed by law (IRC §417(e)).

Here's the part most people miss: higher interest rates produce smaller lump sums. The same monthly benefit is worth less as a one-time check when rates are high, because a smaller pile is assumed to grow faster. Your number was locked to a specific month's rates — so the environment when you elect genuinely moves the figure.

The honest question isn't "lump sum or annuity?" It's "what return would I need to beat the annuity the lump sum is replacing?" That's a number we can actually compute for you — and it reframes the whole decision.

How this lump sum was set

First segment rate~4.1%
Second segment rate~5.2%
Third segment rate~6.0%
Mortality table2026 · §417(e)
Rate-setting monthlate 2025

Illustrative figures. Your final lump sum may be higher or lower depending on the actual distribution date and the rates in effect then.

What to do now

There's a window — and a right order.

Now → Aug 1, 2026

Check the math

Read your statement and flag any errors to BPAS by August 1. Wrong service dates or pay history change the benefit — catch it early.

This summer

Model both paths

We run the lump sum and the annuity side by side against your savings, your spouse, your health, and your tax picture. One sitting.

Election window

Decide & file

When BPAS opens your election, we make sure the paperwork — direct rollover, account type, withholding — is done the clean, untaxed way.

Dec 1, 2026 →

Put it to work

Lump sum lands in your IRA, or the annuity starts and we invest the surplus. Either way, the money has a job the next day.

Why us

No rollover pitch. Just the right call for you.

When a pension terminates, the calls start — firms whose advice somehow always ends with moving your money to them. We're fee-only, so we have no reason to push either path.

A genuinely two-sided answer
If the annuity is the better fit for you, we'll say so — and then help you invest what you don't spend. We get paid the same either way.

Fee-only means the recommendation isn't for sale.

  • handshakeFee-only fiduciary. One flat, fully-disclosed fee — no commissions, no products, no incentive to favor the lump sum.
  • location_onRight here in Ithaca, minutes from the hospital. A real person who answers the phone, not an 800 number.
  • query_statsWe compute the breakeven return — what your money must earn to beat the annuity — so the choice rests on numbers, not nerves.
Good questions

What CMC folks ask first.

Should I take the lump sum or the annuity?add

It depends — on your health, whether you have a spouse, your other savings, interest rates, and what lets you sleep at night. We model both paths side by side, in plain dollars. What we won't do is steer you to the lump sum just because it's the answer that pays an advisor.

Is the lump sum a fair number?add

Your lump sum is calculated from IRS segment interest rates and a mandated mortality table — not from what the plan feels like paying. Because higher rates produce smaller lump sums, the rate environment when you elect matters. We'll show you how your number was built and what it's worth against the annuity it replaces.

If I roll the lump sum to an IRA, is it taxable?add

A direct rollover from the plan to a traditional IRA is not a taxable event — the money keeps growing tax-deferred until you withdraw it. The taxable mistakes happen in the paperwork: an indirect distribution, the wrong account type, or mandatory withholding. We help you do it the clean way.

What's the deadline, and what happens if I do nothing?add

The statement asks you to flag any errors by August 1, 2026, with the distribution anticipated December 1, 2026. The election window itself comes from BPAS — and it's one of the few financial choices you make exactly once. Doing nothing usually means a default election, which may not be the one you'd have chosen.

Are you affiliated with Cayuga Medical Center or BPAS?add

No. Ithaca Wealth is an independent, fee-only registered investment adviser. We're not affiliated with, sponsored by, or endorsed by Cayuga Medical Center, Cayuga Health, or BPAS — we work for you, not the plan.

Bring your BPAS statement. We'll bring the clarity.

A relaxed, 20-minute conversation. No pressure, no pitch — just an honest read on which path fits your life.

Book a conversation →

Ithaca Wealth is an independent, fee-only registered investment adviser and is not affiliated with, sponsored by, or endorsed by Cayuga Medical Center, Cayuga Health System, or BPAS Actuarial & Pension Services, LLC. Those names are used solely to identify the employer and the administrator of the benefit plan discussed.

The dollar figures shown are a hypothetical example and are illustrative only — they are not drawn from any individual's statement, and are not a quote, projection, or representation of your benefit. Plan provisions, applicable interest rates, mortality assumptions, and tax rules change, and final amounts are determined by the plan and its administrator. Nothing on this page is individualized investment, tax, or legal advice; we verify every strategy against your current plan documents and personal situation before recommending it.