Cash Balance Pension Plans and Claims of Age Discrimination.

Examines whether cash balance pension plans violate Federal laws that prohibit age discrimination. Examines claimed violations of age discrimination provisions found in the Employee Retirement Income Security Act, the Internal Revenue Code, and the Age Discrimination in Employment Act. Provides over...

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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], 2007.
Series:	U.S. Congressional Research.
Subjects:	Age discrimination. Pensions. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Examines whether cash balance pension plans violate Federal laws that prohibit age discrimination. Examines claimed violations of age discrimination provisions found in the Employee Retirement Income Security Act, the Internal Revenue Code, and the Age Discrimination in Employment Act. Provides overview of P.L. 109-280, the Pension Protection Act, to revise Federal income tax treatment of defined benefit pension plans.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.