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With PPA, Congress Clears the Way for Cash Balance and Other Non-traditional Defined Benefit Plans (PDF)
Eversheds Sutherland 
Sept. 8, 2006 6 pages. Excerpt: The Pension Protection Act of 2006 amends ERISA, the Internal Revenue Code ... and the Age Discrimination in Employment Act ... to provide that a hybrid plan will not violate ERISA, fail to qualify for tax-exempt status under the Code, or discriminate on the basis of age if certain requirements are satisfied. The [target page] is a discussion of the background that led to the adoption of these new rules, as well as the requirements of these rules. MORE >> |
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