Focus On . . . Cash Balance Plans in the 21st Century, Part II

Pratt, David A.

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Focus On . . . Cash Balance Plans in the 21st Century, Part II

David A. Pratt

Albany Law School

February 3, 2011

Journal of Pension Benefits, Vol. 17, No. 2, p. 5, Winter 2010

Abstract:
Part II of the author's examination of cash balance plans focuses on cash balance plan developments since the Pension Protection Act of 2006 (PPA) was enacted. Despite all of the uncertainties that have surrounded cash balance plans for so long, they continue to be an increasingly important feature of the private retirement system.

Number of Pages in PDF File: 13

Keywords: Cash Balance Plans, Pension Protection Act, Retirement System

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Date posted: February 4, 2011

Suggested Citation

Pratt, David A., Focus On . . . Cash Balance Plans in the 21st Century, Part II (February 3, 2011). Journal of Pension Benefits, Vol. 17, No. 2, p. 5, Winter 2010. Available at SSRN: http://ssrn.com/abstract=1754587

Contact Information

David A. Pratt (Contact Author)

Albany Law School ( email )

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