Cash Balance Pension Plans : Selected Legal Issues.

Examines the adverse effect of pension plan conversion on older employees due to wear-away and the whipsaw effect that may occur when computing a lump-sum payment of benefits prior to normal retirement age. Reviews H.R. 4, the Pension Protection Act of 2006, to address wear-away and whipsaw issues;...

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Bibliographic Details

Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 2006.
Series:	U.S. Congressional Research.
Subjects:	Age discrimination. Pensions. Electronic books.
Online Access:	Connect to the full text of this electronic book