Autor:	J B, Forman
Rok vydání:	2001
Předmět:	Pensions Retirement Employee Retirement Income Security Act Financial Management Salaries and Fringe Benefits Age Factors Humans United States
Zdroj:	Benefits quarterly. 17(1)
ISSN:	8756-1263
Popis:	Replacing a traditional pension with a cash balance plan raises a number of complicated and unsettled legal issues, including the protection of accrued benefits, the rate of benefit accrual, age discrimination and notice requirements. This article discusses those issues and concludes that routine conversions to cash balance plans appear to be legal both currently and into the foreseeable future.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=pmid________::f1d7767afeb4ddedcf5cbc49aff3c1bd https://pubmed.ncbi.nlm.nih.gov/11258152 Zobrazit plný text záznamu Plný text ve formátu PDF