Download This PaperFocus on... Cash Balance Plans in the 21st Century, Part I, Historical Perspective
Journal of Pension Benefits, Vol. 17, No. 1, p. 5, Autumn 2009
10 Pages Posted: 6 Dec 2009
Date Written: December 4, 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.
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
Here is the Coronavirus
related research on SSRN
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.
