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Pension Investors Corp of Orlando Inc
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Heritage Pension Advisors, Inc.
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401(k) Retirement Plan Administrator

BDS Consulting Group
(Worcester MA)

Senior Compliance Analyst

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Bloomberg Industry Group
(Telecommute / Arlington VA)

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Cooper v. IBM Personal Pension Plan: A Critique
New York University Review of Employee Benefits and Executive Compensation via Social Science Research Network Link to more items from this source
Nov. 9, 2006
Excerpt: Since the Cooper decision will the starting point for the other appellate courts addressing the pre-PPA status of cash balance pension plans, Cooper merits close scrutiny. Such scrutiny indicates that Cooper is laudably transparent in its reasoning and contains many important insights. However, given what the pre-PPA pension age discrimination statutes say, in the final analysis, Cooper is wrong on the merits.

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