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Hybrid Reform in S. 219 Pension Bill Leaves Existing Cash Balance Plans Open to Legal Attack (PDF)
HR Policy Association 
Aug. 8, 2005
2 pages. Excerpt: Compared with S. 219, the cash balance reform clarification in H.R. 2830 approved by the House Workforce Committee is a simpler and much more direct approach, even though like the Senate bill, it is prospective only and requires other technical corrections.
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