Pentegra |
United 401(k) Plans, Inc. |
Nicholas Pension Consultants |
Central Pension Fund of the IUOE |
Retirement, LLC |
Trucker Huss, A Professional Corporation |
Bates & Company |
Jr Retirement Plan Administrator/ Administrative Assistant Hochheiser Deutsch & Co, Inc. |
Retirement Plan Relationship Manager ERISA Services, Inc. |
Nova 401(k) Associates |
Carpenter Morse Group |
Retirement Plan Legal Specialist Pentegra |
Central Pension Fund of the IUOE |
Defined Benefit Calculation Specialist/Actuary The Angell Pension Group, Inc. |
Compass Retirement Consulting Group, Inc. |
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American Academy of Actuaries Comment Letter to FASB on Cash Balance Pension Plans (PDF) American Academy of Actuaries ![]() Aug. 26, 2002 36 pages. Excerpt: We want to thank you for your time and the interest you expressed in our views at our meeting on May 7 where we discussed possible further guidance on the application of SFAS 87 to cash balance plans. At the conclusion of that meeting you asked us to provide (1) information on the prevalence of cash balance plans and (2) our individual views on the nature and appropriate cost attribution methods of cash balance plans. |
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