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Tags: PENSIONS -- United States; EMPLOYEE fringe benefits; CASH balance pension plans
Related Articles
- Pension Funds' Risky Business. Sloan, Allan // Newsweek;12/9/2002, Vol. 140 Issue 24, p59
Comments on the outlook for pension funds and corporate pension obligations to employees in the United States. Discussion of the impact of falling stock prices and of accounting practices on fund profits; View that many companies with traditional pension funds with shortfalls will transfer...
- Cash Balance Renaissance. Bottelli Jr., Richard J.; Wadia, Zorast // Benefits Quarterly;2010 Fourth Quarter, Vol. 26 Issue 4, p25
Plan sponsors can benefit in many ways from thawing out their frozen pension plans: There's a lower net cost than a defined contribution/401(k) plan, and asset-liability matching strategies can effectively neutralize the volatility. Plus, employees receive a guaranteed return without having to...
- On the Determinants of Defined Benefit Pension Plan Conversions. Kapinos, Kandice // Journal of Labor Research;Jun2009, Vol. 30 Issue 2, p149
This study utilizes pension plan level 5500 data from the Department of Labor and Internal Revenue Service to investigate the determinants of traditional defined benefit plan conversion to hybrid cash balance plans during the 1990s. Incorporating the possibility of plan termination instead of...
- Can't beat 401(k)s, so sponsors join them. Geisel, Jerry // Business Insurance;8/14/95, Vol. 29 Issue 33, p3
Focuses on cash balance pension plans. Increase in the number of employers sponsoring cash balance pension plans; Advantages of cash balance pension plans; Factors contributing to the increase in the number of cash balance pension plans; Potential problems with cash balance pension plans. ...
- Lawmakers consider changes to cash balance plan regulations. Hofmann, Mark A.; Geisel, Jerry // Business Insurance;4/14/2003, Vol. 37 Issue 15, p4
The article focuses on various activities related to cash balance plan legislative in the United States. The withdrawal of parts of Treasury Department-proposed rules that would have increased the likelihood of plans failing nondiscrimination tests in situations where employees may choose...
- Cash balance outcry comes as a shock. Geisel, Jerry // Business Insurance;12/20/99, Vol. 33 Issue 51, p28
Discusses the emergence of cash balance pension plan conversions in 1999. Proposed legislation which would require an employer to give its employees greater notice of a cash balance plan conversion; Requirement for disclosure of information about the potential financial impact of the conversion...
- Survey of Cash Balance Conversions. Sher, Lawrence J. // Benefits Quarterly;2001 First Quarter, Vol. 17 Issue 1, p19
Challenges the validity of major criticisms faced by employers sponsoring cash balance plans and their advisors by examining data on actual conversions to cash balance pension plans. Claims against the cash balance design; Examination of some key aspects of the plan designs before and after the...
- Ask FERF About... The Pension Protection Act of 2006. de Mesa Graziano, Cheryl // Financial Executive;Oct2006, Vol. 22 Issue 8, p64
The article focuses on the U.S. Pension Protection Act of 2006. It states that U.S. President George W. Bush declared the act the most sweeping reform of pension laws in the United States in over 30 years. It mentions that the law imposes minimum funding standards for defined-benefit plans for...
- Cash-Balance Conversion May Add Up to Age Discrimination. // Workforce;Oct99, Vol. 78 Issue 10, p22
Reports on the conversion of the traditional pension plans to cash-balance pension plans in the United States. Age-discrimination in the cash-balance plan; Description of cash-balance; Appeal of the cash-balance plans to mobile workers; Protest of IBM employees against the pension plan...
