Uneasy balance: congress battles treasury over cash balance rules

Article Abstract:

The violation of cash balance rules of Employee Retirement Income Security Act of 1974 regarding the pension planning by IBM is discussed. The legal aspects of age discrimination issues of the cash balance plans presented. The case of Cooper vs IBM is analyzed.

Author: Lurie, Alvin D.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2004
Electronic computers, Cash Management, Computer industry, Company legal issue, Cases, Microcomputer industry, International Business Machines Corp., IBM, Pensions, Age discrimination

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Impact of the Sarbanes-Oxley Act of 2002 on broker-assisted cashless stock option exercises.

Article Abstract:

The Sarbanes-Oxley Act prohibits any one from giving credit to the executive officer or director. However it does not address the problem or danger of executive officers and directors dealing in stocks without using cash.

Author: Hyman, Jeffrey A.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2003
Financial management, Finance, Stock options, Credit, Company financing, Corporate officers

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GAO critiques cash balance plan conversions and AAA critiques GAO right back

Article Abstract:

The opinions of American Academy of Actuaries, on General Accountability Office's report on the feasibility of cash balance plans over traditional defined benefit plans, are presented.

Author: Lurie, Alvin D.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2006
Reports, Beliefs, opinions and attitudes, Defined benefit plans, United States. Government Accountability Office, American Academy of Actuaries

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Subjects list: United States, Laws, regulations and rules, Government regulation
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