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6/16/2004: Cash Balance Design Not Age-Biased, Says Federal District Judge (Business Insurance; free registration required)
Excerpt: In ruling on Dan C. Tootle vs. ARINC Inc. et al., Judge Catherine Blake of the U.S. District Court for the District of Maryland in Baltimore rejected arguments that cash balance plans are age discriminatory because the benefit credited to a younger employee would be worth more-- as expressed as an annuity payable at age 65-- than the same benefit credit given to an older employee.
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