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Cash-Balance Plans May Make a Comeback
Workforce Management 
Nov. 6, 2007
Excerpt: [T]hanks to the Pension Protection Act and a key court decision favoring cash-balance plans, which are a hybrid of defined-benefit and defined-contribution plans, a number of large organizations are considering them as part of their benefits package. In the past year, Dow Chemical, MeadWestvaco and SunTrust Banks have announced plans to make cash-balance plans available to employees, while FedEx has expanded its existing cash-balance plan.
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