Cascadia provides tax support for private pension plans sponsored by employers or trade associations. The tax-assisted private pension plans must limit pensionable earnings to no more than four times the Cascadian average income. The pensionable earnings limit is therefore $200,000 in 2005. Contributions to a tax-assisted pension plan in Cascadia are deductible for tax purposes and any payment out of the plan, whether to a member or the sponsoring organization, is taxable when received.