Adopting cash balance pension plans implications and issues

Journal of Pension Economics and Finance

Volumn 3, Issue 3, 2004, Pages 271-295

  Clark, Robert T ^a   Schteber, Sylvester J ^b  

^a NORTH CAROLINA STATE UNIVERSITY   (United States)

^b Watson Wyatt Worldwide   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 79952261478     PISSN: 14747472     EISSN: 14753022     Source Type: Journal    
DOI: 10.1017/S1474747204001738     Document Type: Article

References (13)

1. Brown, Kyle N., Gordon P. Goodfellow, Tomeka Hill, Richard Joss, Richard Luss, Lex Miller, and Sylvester J. Schieber (2000) The Shift from Traditional Pensions to Hybrid Plans: A Comprehensive Analysis of the Unfolding of a Predictable Surprise. Washington, DC: Watson Wyatt Worldwide.
2. Clark, Robert, John Haley, and Sylvester Schieber (2001) Adopting hybrid pension plans: financial and communication issues. Benefit Quarterly, first quarter, 7–17.
3. Clark, Robert and Melinda Pitts (1999) Faculty choice of a pension plan: defined benefit vs. defined contribution. Industrial Relations, 38: 1, 18–45.
4. Clark, Robert L. and Sylvester J. Schieber (2000) The shifting sands of retirement plans. World at Work Journal, fourth quarter, pp. 6–14.
5. Clerk, Robert L. and Sylvester J. Schieber (2000) Taking the subsidy out of early retirement: the story behind the conversion to hybrid plans. In Zvi Bodie, Brett Hammond, Olivia Mitchell, and Steve Zeldes (eds), Innovations in Managing the Financial Risks of Retiremen t. Philadelphia: University of Pennsylvania Press, pp. 149–174.
6. Clark, Robert L. and Sylvester J. Schieber (2004) An empirical analysis of the transition to hybrid pension plans in the United States. In William Gale, John Shoven, and Mark Warshawsky (eds), Public Policies and Private Pensions. Washington, DC: The Brookings Institution, pp. 11–42.
7. Dorsey, Stuart, Christopher Cornwell, and David Macpherson (1998) Pensions and Productivity. Kalamazoo, MI: Upjohn Institute for Employment Research.
8. Ippolito, Richard quoted in Lee A. Sheppard (2000) More bad news about cash balance plans. Tax Notes, 2 October.
9. Pension Benefit Guaranty Corporation (1995) Removing Pension Assets: Risks to Retirees and the Federal Pension Insurance Program. Washington, DC, 27 September.
10. Samwick, Andrew and Jonathan Skinner (2003) How will 401(k) pension plans affect retirement income?’ Unpublished working paper.
11. Sanders, Bernie (2003) ‘ Sanders leads over 200 members of Congress to urge President Bush to protect pensions of older employees.’ US House of Representatives, Press Release, Washington, DC, 30 January.
12. Schultz, Ellen E. (1999) Pension debate examines aging. Wall Street Journal, 22 September, p. Cl.
13. US Department of Labor, Office of Inspector General (2002) PWBA needs to improve oversight of cash balance plan lump sum distributions.