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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  

David A. Pratt

Albany Law School

Date Written: February 3, 2011

Abstract

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

Suggested Citation

Pratt, David A., Focus On . . . Cash Balance Plans in the 21st Century, Part II (February 3, 2011). Journal of Pension Benefits, Vol. 17, No. 2, p. 5, Winter 2010. Available at SSRN: https://ssrn.com/abstract=1754587

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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