Ubiquity Retirement + Savings
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Principal Legal Content Specialist - Benefits
Bloomberg Industry Group
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Pension Investors Corp
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Pinnacle, An NPPG Company
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Littler Mendelson, P.C.
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Defined Benefit Plan Administrator
Pension Investors Corp of Orlando Inc
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My Benefits, LLC
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401(k) Retirement Plan Administrator
Heritage Pension Advisors, Inc.
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401(k) Retirement Plan Administrator
BDS Consulting Group
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The Future of Cash Balance Retirement Plans after Cooper v. IBM and the PPA
Mintz Levin ![]() 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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