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Report: Transition Provisions in Large Converted Cash Balance Pension Plans (PDF)
AARPLink to more items from this source
Oct. 19, 2005
29 pages. Excerpt: This report by Daniel J. Beller investigates the effects on older workers of conversions of traditional DB plans to cash balance plans. This study, which was funded under a contract from AARP,used the Annual Form 5500 reports filed with the Department of Labor for 2003 plan years to determine the extent to which large DB plans that have converted to cash balance plans also included transition amendments.

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