The Ryding Company
ftwilliam.com / Wolters Kluwer
Benefit Comply, LLC
Nexus Administrators, Inc.
Ubiquity Retirement + Savings
DWC - The 401(k) Experts
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|The Future of Cash Balance Retirement Plans after Cooper v. IBM and the PPA|
Aug. 21, 2006
Excerpt: Because cash balance plans are defined benefit plans, overfunded pension plans can be converted to cash balance arrangements without triggering near confiscatory excise taxes, and because they have the look and feel of a defined contribution profit sharing or money purchase plan, they are easy to communicate to employees.
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