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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Full Text (via ProQuest) |
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| Format: | Electronic eBook |
| Language: | English |
| Published: |
[S.l] :
[s.n.],
2007.
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| Subjects: |
MARC
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| 110 | 2 | |a Library of Congress. |b Congressional Research Service. | |
| 245 | 1 | 0 | |a Cash Balance Pension Plans |h [electronic resource] : |b Selected Legal Issues. |
| 260 | |a [S.l] : |b [s.n.], |c 2007. | ||
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| 520 | |a 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 balance plans as well as those relating to wear-away and whipsaw issues. | ||
| 650 | 0 | |a Age discrimination. | |
| 650 | 0 | |a Pensions. | |
| 776 | 0 | 8 | |i Microfiche version: |a Library of Congress. Congressional Research Service. |t Cash Balance Pension Plans. |
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