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 P.L. 109-280, the Pension Protection Act of 2006, which amends laws regulating cash b...
| Corporate Authors: | Library of Congress. Congressional Research Service, ProQuest (Firm) |
|---|---|
| Format: | eBook |
| Language: | English |
| Published: |
[Place of publication not identified] :
[publisher not identified],
2008.
|
| Series: | U.S. Congressional Research.
|
| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
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