Related links
Cash Balance Pension Plans: The New Wave
by KR ELLIOTT Cited by 29 Cash balance pension plans are defined benefit pension plans in which each participant has a hypothetical account that is credited with a dollar amount. The
Learn more
Types of Retirement Plans
The Employee Retirement Income Security Act (ERISA) covers two types of retirement plans: defined benefit plans and defined contribution plans.
Learn more
Reporting and Disclosure Guide for Employee Benefit Plans
The second chapter, beginning on page 15, provides an overview of reporting and disclosure requirements for defined benefit pension plans under Title IV of
Learn more