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Good News for Cash Balance Plans -- They Are Not Discriminatory (PDF)
Seyfarth Shaw 
Aug. 16, 2006 3 pages. Excerpt: Within a week's time span, there have been two developments that clarify the legality of cash balance plans. First, the Seventh Circuit Court of Appeals ruled that IBM's cash balance plan did not unlawfully discriminate against older workers.... Second, Congress passed the Pension Protection Act of 2006 (Act), which provides a safe harbor for hybrid plans - including cash balance plans - effective as of June 30, 2005. MORE >> |
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