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GAO Report: Information on Cash Balance Pension Plans
U.S. Government Accountability Office [GAO] Link to more items from this source
Nov. 7, 2005
73 pages. "GAO was asked to [1] review current research about the implications of CB conversions for employee benefits, [2] describe the prevalence and type of transition provisions used to protect workers' benefits in past CB conversions, and [3] estimate the effects of CB conversions on the benefits of individual participants under a hypothetical conversion to a typical CB plan from a typical traditional DB plan." [GAO-06-42, Nov. 3, 2005]

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