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Do Cash Balance Pension Plan Conversions Violate ERISA or ADEA? (PDF)
Professor Jon Forman, University of Oklahoma College of Law 
Jan. 18, 2001
56 pages. Excerpt: This Article considers the various legal issues that are raised by cash balance conversions. In particular, this Article considers whether these conversions violate the Employee Retirement Income Security Act (ERISA) or the Age Discrimination in Employment Act (ADEA). The Article concludes that the typical cash balance conversion will not violate these laws.
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