Cash balance plans: helping employers meet today's staffing needs.
The author examines how cash balance plans better meet employers' staffing needs than traditional pension plans. He asserts that out-of-date pension laws, rather than employers, are responsible for creating the very "abuses" that so many are complaining about with regard to cash balance plan conversions.
Hoeffner
S J
SJ
D005376:Financial Management / Q000458:organization & administration; D006801:Humans; D010415:Pensions; D010561:Personnel Staffing and Scheduling / Q000191:economics / Q000458:organization & administration*; D012179:Retirement / Q000191:economics; D012456:Salaries and Fringe Benefits; D014481:United States