2 pages; August 1, 2007. Excerpt: We write to express concern about views enumerated by several colleagues in a May 8th letter regarding cash balance provisions contained in the Pension Protection Act .... Congress specified that [PPA rules on calculation of lump sum distributions] would apply only to distributions made after the effective date of the Act, and thus would not apply to pending cases involving alleged underpayments of lump sum distributions made prior to the Act's effective date ... [as] is plainly stated in the legislative history.... The recent court decision in West v. AK Steel Corp. Retirement Accumulation Pension Plan correctly construed the Act's prospective application.  MORE >>