Number: RL33004
Title: Cash Balance Pension Plans and Claims of Age Discrimination
Authors: Erika Lunder and Jennifer Staman, American Law Division 
Abstract: This report describes cash balance plans, discusses the arguments that cash balance plans do and do not violate the age discrimination prohibitions, provides an overview of the court cases, and addresses the activity by the Treasury Department and Congress.
Pages: 13
Date: January 30, 2008