Cash Balance Pension Plans [electronic resource] : 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...

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Bibliographic Details
Online Access: Full Text (via ProQuest)
Corporate Author: Library of Congress. Congressional Research Service
Format: Electronic eBook
Language:English
Published: [S.l] : [s.n.], 2007.
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Call Number: CRS-2007-AML-0084
CRS-2007-AML-0084 Available