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DB-K Plus: a Defined Benefit Plan with 401(k) Features (PDF)
American Academy of ActuariesLink to more items from this source
Dec. 17, 2002
At page 6. Excerpt: The following is the draft executive summary of a new issue brief due to be published this winter by the Pension Committee of the Academy's Pension Practice Council.... DB plans need a level playing field to survive. [Here's] a way to greatly level this playing field with one change-- allow DB plans to have 401(k) features. This 'DB-K Plus' plan could have many of the advantages of DB and DC plans in one plan.

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