Journal of Pension Benefits, Vol. 17, No. 1, p. 5, Autumn 2009
10 Pages Posted: 6 Dec 2009
Date Written: December 4, 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.
Keywords: cash balance plans, accrued benefits, age discrimination
Suggested Citation: 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: https://ssrn.com/abstract=1518602