Guide to Cash Balance Plans

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Cash balance plans are complex, confusing, and still relatively new on the scene. And that spells risk. Guide to Cash Balance Plans provides the authority and clarity you need. This easy access volume provides the information employee benefits professionals, CPAs, and attorneys need to answer questions fast and make informed decisions. Written by leading cash balance experts, The Guide addresses every stage of plan design, administration and compliance. Highlights of coverage include: A comprehensive discussion of the IRS's long-awaited and controversial regulations of cash balance plans- published December 2002 Key Cases, such as IBM and Xerox All types of cash balance plans examined: Corporate America, professional firms and small businesses the various approaches that are used to define the 'accrued benefit' Investment strategies for cash balance plans Code Sec. 411(b)(1)(H) And The parallel provisions of ERISA and ADEA that prohibit the rate of a participant's 'benefit accrual' from being decreased because of age Testing for prohibited discrimination in favor of highly compensated employees and much more!