Publisher's Synopsis
"Cash Balance Plan Answer Book, Fourth Edition, provides a singular resource on cash balance plans, covering everything from creating to operating and closing a cash balance plan, including converting an existing defined benefit plan to a cash balance plan. It provides full coverage and clear insight into the effects of the Pension Protection Act of 2006, including all subsequent regulations and recent Internal Revenue Service guidance. Target audience: Practitioners in the field of employment law and human resouorces"--.