The IBM decision: a legitimate threat to cash balance?
Article Abstract:
Employers faced threat, as they heard that their traditional defined IBM benefit plans that were converted into cash balance are now illegal. However, the court has found that the IBM formula violated the age discrimination rules under ERISA.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Journal of Compensation and Benefits
Subject: Insurance
ISSN: 0893-780X
Year: 2003
Electronic computers, Personnel administration, Cash Management, Computer industry, Microcomputer industry, International Business Machines Corp., IBM, Compensation and benefits, Employee benefits
Publication Name: Journal of Compensation and Benefits
Subject: Insurance
ISSN: 0893-780X
Year: 2003
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A fond farewell to split-dollar life insurance arrangements
Article Abstract:
A "split-dollar" life insurance agreement of Internal Revenue Service allowed companies to recoup all of its premium payments. However, the employees were taxed on the value of the insurance protection received.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Journal of Compensation and Benefits
Subject: Insurance
ISSN: 0893-780X
Year: 2003
Life Insurance, Direct Life Insurance Carriers, Capital funds & cash flow, Analysis, Valuation, United States. Internal Revenue Service
Publication Name: Journal of Compensation and Benefits
Subject: Insurance
ISSN: 0893-780X
Year: 2003
User Contributions:
Comment about this article or add new information about this topic:
Subjects list: United States, Laws, regulations and rules, Government regulation
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