Cooper V. Ibm Personal Pension Plan: A Critique
New York University Review of Employee Benefits and Executive Compensation, 2007
31 Pages Posted: 28 Aug 2006
Since the Cooper decision will the starting point for the other appellate courts addressing the pre-PPA status of cash balance pension plans, Cooper merits close scrutiny. Such scrutiny indicates that Cooper is laudably transparent in its reasoning and contains many important insights. However, given what the pre-PPA pension age discrimination statutes say, in the final analysis, Cooper is wrong on the merits.
Keywords: Pensions, Cash Balance Pensions, Age Discrimination
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