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- Title
Born Again: Cash Balance Plans Get New Lease on Life With Latest Rulings, Pension Reform 2006 Legislation.
- Authors
Bottelli Jr., Richard J.
- Abstract
The Pension Protection Act of 2006 and the recent court ruling in favor of IBM (Cooper v. IBM) have improved the landscape dramatically for cash balance plan sponsors. This article reviews the historical context of cash balance plans, describes the impact of recent legislative and legal changes, and discusses how companies can manage their existing cash balance plans going forward, or even unfreeze or start new ones.
- Subjects
CASH balance pension plans; DEFINED benefit pension plans; PENSION laws; LEGAL judgments; INTERNATIONAL Business Machines Corp.; ACTIONS &; defenses (Law)
- Publication
Benefits Quarterly, 2007, Vol 23, Issue 1, p28
- ISSN
8756-1263
- Publication type
Article