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Cash Balance Plans for Public Employees: Somewhere in the Middle (PDF)
Gabriel, Roeder, Smith & Company in Government Finance Review Link to more items from this source
Apr. 24, 2013
"[N]umerous state and local governments have recently made significant changes to their retirement plans in order to manage their costs including, in two very recent cases, establishing cash balance plans. However, if these new designs are used, care should be taken that the implications are fully understood and that they are effective in attracting and retaining qualified employees and providing sufficient and sustainable retirement benefits."

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