What is the Delta Airlines pension plan for pilots?

The original Delta pilot pension plan was terminated in 2006 and is now administered by the Pension Benefit Guaranty Corporation. Today, the primary defined-benefit-style plan for Delta pilots is the Market-Based Cash Balance Plan (MBCBP), introduced under the 2023 Pilot Working Agreement. It receives contributions when Delta’s 401(k) employer deposits exceed IRS annual addition limits, and it functions more like a pension fund than a traditional 401(k), with no individual investment selection. Understanding your MBCBP balance and distribution options is a key step in preretirement planning.