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Can Cash Balance Pension Plans Improve Retirement Security for Today's Workers?
Richard W. Johnson and Cori E. Uccello via Urban Institute 
Dec. 6, 2002
"This brief compares outcomes in traditional defined benefit plans and hypothetical cash balance plans for a sample of Americans near retirement with pension coverage. We compare the pension benefits workers can expect to receive ... under each plan.... We find that replacing traditional pension plans with cash balance plans would redistribute pension wealth from those who held long-term jobs to those with a series of short-term jobs."
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