Focus 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  

David A. Pratt

Albany Law School

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

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

David A. Pratt (Contact Author)

Albany Law School ( email )

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

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