Focus On . . . Cash Balance Plans in the 21st Century, Part II
Journal of Pension Benefits, Vol. 17, No. 2, p. 5, Winter 2010
13 Pages Posted: 4 Feb 2011
Date Written: February 3, 2011
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.
Keywords: Cash Balance Plans, Pension Protection Act, Retirement System
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