Focus on... Cash Balance Plans in the 21st Century, Part I, Historical Perspective

Pratt, David A.

Abstract

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Focus on... Cash Balance Plans in the 21st Century, Part I, Historical Perspective

David A. Pratt

Albany Law School

December 4, 2009

Journal of Pension Benefits, Vol. 17, No. 1, p. 5, Autumn 2009

Abstract:
This article is part one of a two-part series on cash balance plans. Part one examines the development of these plans over the past 30 years and methodically discusses their elements, the testing and lump-sum distribution requirements, the rate of accrual issues and the protection of accrued benefits, as well the age discrimination charges often directed at these plans.

Number of Pages in PDF File: 10

Keywords: cash balance plans, accrued benefits, age discrimination

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Date posted: December 6, 2009

Suggested Citation

Pratt, David A., Focus on... Cash Balance Plans in the 21st Century, Part I, Historical Perspective (December 4, 2009). Journal of Pension Benefits, Vol. 17, No. 1, p. 5, Autumn 2009. Available at SSRN: http://ssrn.com/abstract=1518602

Contact Information

David A. Pratt (Contact Author)

Albany Law School ( email )

80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)