12/28/2006: Opinion: On the Rebirth of Cash Balance Plans (Pension & Benefit Power)
Excerpt: "The recent decision by the 7th Circuit Court of Appeals in the IBM cash balance litigation, reversing the notorious trial court decision, was like a breath of fresh air, blowing away the fetid odor that has been suffocating the development of cash balance pension plans ever since, three years ago, the lower court had ruled such plans inherently age discriminatory . . . ."
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