Survey of cash balance conversions

Article Abstract:

Issues are presented concerning the impact which conversion to a cash balance pension plan has on employee pensions and pension funds managed by business enterprises. The criticism of cash balance pension funds is challenged.

Author: Sher, Lawrence J.

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Cash balance plans: helping employers meet today's staffing needs

Article Abstract:

Issues are presented concerning the benefits which cash balance plans bring to business enterprises who wish to motivate and retain their best performing employees. The need to modernize pension laws is discussed.

Author: Hoeffner, Stephen J.
Laws, regulations and rules, Human resource management

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Cash balance pension plans - accounting and business implications

Article Abstract:

Issues are presented concerning the implications which relate to disclosure of information following the conversion of pensions to cash balance plans from traditional pension plans. An example for a 30-year-old participant is included.

Author: Arcady, Alex, Mellors, Francine

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Subjects list: Management, Finance, Compensation and benefits, Pensions, Pension funds, Business enterprises, Workers
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