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
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
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