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

See all articles by Edward A. Zelinsky

Edward A. Zelinsky

Yeshiva University - Benjamin N. Cardozo School of Law

Abstract

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

Suggested Citation

Zelinsky, Edward A., Cooper V. Ibm Personal Pension Plan: A Critique. New York University Review of Employee Benefits and Executive Compensation, 2007, Available at SSRN: https://ssrn.com/abstract=926560

Edward A. Zelinsky (Contact Author)

Yeshiva University - Benjamin N. Cardozo School of Law ( email )

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