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Litigation Issues In Cash Balance Plans
Howard Shapiro and Robert Rachal of McCalla, Thompson, Pyburn, Hymowitz & Shapiro Link to more items from this source
May 30, 2000
Excerpt: Section II of this article sets forth the basics on cash balance plans, including why they are being adopted and the source of the controversy regarding cash balance conversions. Section III addresses the types of issues that are being litigated--or that we believe are likely to be litigated--regarding cash balance plans ... Section IV of this article addresses general procedural defenses under ERISA and Section V concludes with a detailed discussion of the litigation to date.

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