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Cash Balance Plans: Implications for Retirement Income (PDF)
U.S. Government Accountability Office [GAO] Link to more items from this source
Oct. 10, 2000
Excerpt: [C]ash balance plan participants have a particular need for clear and timely information about their plans. We found a wide variation in the quality of information that firms provided to participants in cash balance plans. However, most plans provided insufficient information to allow a participant to make informed career-and retirement-related decisions.

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