A retirement plan that unites a number of the features of a 401(k) strategy with those of a defined benefit (DB) strategy. Funds may be voluntarily provided to the DB(k) strategy just as they can with a 401(k) strategy, using the company keeping the option to match the money as much as a specific percent. Upon retirement, the company may also pay a tiny portion of their wages, which will be much like a conventional pension to the worker. The DB(k) strategy was a part of the Pension Protection Act of 2006.