Description: This article discusses the results of a study sponsored by the Society of Actuaries which demonstrated the different accrual patterns between cash balance and traditional pension plans. From: The Actuary, September 1999 – volume 33 - Issue 7.

Description: In this editorial the author discusses the rise in popularity of cash balance pension plans. She discusses their attributes and offers her opinion that the actuarial profession and the SOA have vital roles to play as these plans grow in usage and the business environment continues to evolve. From: The Actuary, September 1999 – volume 33 - Issue 7.