PCA officePension Concepts and Administration, Inc. has been in the qualified plan consulting and Third Party Administration business since 1974, and we offer complete administrative services for all types of Retirement (Defined Benefit, Profit Sharing, 401k, Comparability/Cross-Tested) and Cafeteria (Section 125) Plans. With offices in Lubbock and Dallas, Pension Concepts has established a reputation as being one of the best firms in the Southwest.