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PPA of 2006 and Other Recent Developments Provide Guidance on Hybrid Plans (PDF)
Prudential RetirementLink to more items from this source
Oct. 10, 2006
6 pages. Excerpt: These developments affect sponsors of and participants in hybrid plans, such as cash balance plans and pension equity plans. These developments also affect sponsors of qualified defined benefit pension plans that are considering converting traditional defined benefit plans to a hybrid plan design.

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