Cash Balance Pension Plans and Claims of Age Discrimination.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Age discrimination.

Pensions.

Physical Description:

1 online resource (16 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2007.

System Details:

text file

Summary:

Examines whether cash balance pension plans violate Federal laws that prohibit age discrimination. Examines claimed violations of age discrimination provisions found in the Employee Retirement Income Security Act, the Internal Revenue Code, and the Age Discrimination in Employment Act. Provides overview of P.L. 109-280, the Pension Protection Act, to revise Federal income tax treatment of defined benefit pension plans.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Cash Balance Pension Plans and Claims of Age Discrimination

Access Restriction:

Restricted for use by site license.