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Talking Points on Senate HELP Committee Cash Balance Approach (PDF)
HR Policy Association Link to more items from this source
[Opinion]
Oct. 17, 2005
3 pages. Excerpt: Congress is currently considering as part of an overall retirement security measure legislative language to clarify the legal status of cash balance and pension equity plans (hybrid plans). Many companies that already have existing plans are concerned that the legislation will apply only prospectively, will apply retroactively but with mandatory changes to their long-established plans, or will exclude plans from protection that are already in litigation.

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