Abstract

http://ssrn.com/abstract=1518602
 


 



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

Accepted Paper Series


Download This Paper

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)

Feedback to SSRN


Paper statistics
Abstract Views: 246
Downloads: 33

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo6 in 0.282 seconds