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Guest JJacobson

Hybrid DB/DC Plan

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Guest JJacobson

Is anyone familiar with the hybrid DB/DC plan set up by NationsBank as a Cash Balance plan in which plan participants can roll over 401(k) balances into the Cash Balance plan and direct investments? I am interested in any information you might have on how they have addressed issues such as separate account requirements and crediting the underlying pension plan return to the cash balance accounts.

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