Great Lakes Pension Associates, Inc.
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Senior Specialist 401k Recordkeeping T Bank N.A.
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Fringe Benefit Group
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Defined Contributions Compliance Consultant Loren D. Stark Company (LDSCO)
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Retirement Solutions Specialists
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TPA Retirement Plan Consultant EPIC RPS (TPA/DPS)
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Pollard & Associates
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Defined Contribution Account Manager Nova 401(k) Associates
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New York City District Council of Carpenters Benefit Funds
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Greenline Wealth Management
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Retirement Planners and Administrators (RPA)
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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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