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
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
Date posted: December 6, 2009
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