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  • Cash Balance Symposium Monograph, Chapter 7: Cash Balance Plans in a Traditional Defined Benefit World
    Cash Balance ... Does it follow the existing regulations? Yes. 17 So, should the accrued benefit be defined differently ... 16 778.21 2.046352 19,110 0 42 17 68,174 60,700 17 859.92 2.18164 22,512 0 43 18 70 ...

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    • Authors: Daniel R McMonagle
    • Date: Jan 2001
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Hybrid plans
  • Cash Balance Symposium Monograph, Chapter 5: Saving Social Security with a Cash Balance Plan
    worker may also receive additional monthly benefits. 17 These so-called auxiliary benefit amounts are also ... 15 42 U.S.C. § 402(q). 16 42 U.S.C. § 403(f). 17 42 U.S.C. § § 402(b) (wife), (c) (husband), (d) (child) ...

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    • Authors: Jonathan Barry Forman
    • Date: Jan 2001
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Hybrid plans; Social Insurance>Social Security
  • Cash Balance Symposium Monograph, Chapter 1: Economic Design of Cash Balance Pension Plans
    LHS < RHS and the Black proposal is preferable. 17 3.7 Black and Tepper Gains Merely Offset Losses ... plans must always equal the total account balances. 17 It follows that the annual pre-tax economic cost ...

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    • Authors: Jeremy Gold
    • Date: Jan 2001
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Hybrid plans
  • Plan Design Approaches to Volatility Management in Retirement Plans
    Plan Design Approaches to Volatility Management in Retirement Plans Investment volatility ... Labor Form 5500 filings. The data showed that over a 17-year period, 1990 to 2006, the defined-benefit plans ...

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    • Authors: Richard Joss
    • Date: Sep 2012
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Topics: Pensions & Retirement>Hybrid plans; Pensions & Retirement>Plan design
  • Cash Balance Symposium Monograph, Chapter 6: The Role of Cash Balance and Traditional Defined Benefit Plans in Managing Retirement Risks
    Cash Balance Symposium Monograph, Chapter 6: The Role of Cash Balance and Traditional Defined Benefit Plans in Managing ... 10 Based upon the period 1981–1999. 17 Development of Salary Increases Salary ...

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    • Authors: Karen Smith
    • Date: Jan 2001
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Hybrid plans
  • Cash Balance Symposium Monograph, Chapter 2: The Emergence of Hybrid Pensions and Their Implications for Retirement Income Security in the 21st Century
    Cash Balance Symposium Monograph, Chapter 2: The Emergence of Hybrid Pensions and Their Implications ... formulas for certain workers would be a significant 17 expansion of the current regulatory framework.

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    • Authors: Syl Schieber, Robert L Clark
    • Date: Jan 2001
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Hybrid plans