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2/3/2004: Administration Releases Cash Balance Legislative Proposal (Internal Revenue Service [IRS])
Excerpt: Today, the Treasury Department proposed legislation ... The proposal would impose a 5-year 'hold harmless' period after each conversion. During this period, the benefits earned by any worker under the cash balance plan would have to be at least as valuable as the benefits the worker would have earned under the traditional plan if the conversion had not occurred. The proposal would ban any 'wear-away' of retirement benefits ...
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