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Human resources and labor relations

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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.
Publisher: International Society of Certified Employee Benefit Specialists
Publication Name: Benefits Quarterly
Subject: Human resources and labor relations
ISSN: 8756-1263
Year: 2001

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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.
Publisher: International Society of Certified Employee Benefit Specialists
Publication Name: Benefits Quarterly
Subject: Human resources and labor relations
ISSN: 8756-1263
Year: 2001
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
Publisher: International Society of Certified Employee Benefit Specialists
Publication Name: Benefits Quarterly
Subject: Human resources and labor relations
ISSN: 8756-1263
Year: 2001

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