Guide to Cash Balance Plans Book

Pt. 1	How Cash Balance Plans Operate
1	Basic Benefit Structure of Cash Balance Plans
2	Cash Balance Accrual Concepts
3	Advantages of a Cash Balance Plan for Some Large Employers
4	Benefit Implications of Conversion
5	Application of Section 401(a)(4) Antidiscrimination Rules
6	Use of Cash Balance Plans by Professional Firms of All Sizes and Small Business Firms
Pt. 2	Application of the Minimum Standards to Cash Balance Plans Without Regard to Conversion Issues
7	Potential Financial Exposure from Application of Federal Statutes to Cash Balance Plans - Even Without Conversion
8	Application of the Minimum Lump Sum Rule
9	Application of the 133 1/3 Percent Antibackloading Rules to Cash Balance Plans
10	Debate Over Application of Federal Statutes to Cash Balance Plans with Guaranteed Interest Credits: ADEA [actual symbol not reproducible] 4(i), IRC [actual symbol not reproducible] 411(b)(1)(H), ERISA [actual symbol not reproducible] 204(b)(1)(H)
11	NationsBank-Style Plans
Pt. 3	Application of the Minimum Standards to Cash Balance Conversions
12	Potential Financial Exposure from Application of Federal Statutes to Cash Balance Plan Conversions
13	Application of ADEA Section 4(a)(1) to Cash Balance Plan Conversions
14	Debate over Application of Federal Statutes to Cash Balance Plan Conversions: ADEA [actual symbol not reproducible] 4(i), IRC [actual symbol not reproducible] 411(b)(1)(H), ERISA [actual symbol not reproducible] 204(b)(1)(H)
15	Application of 133 1/3 Percent Antibackloading Rule to Cash Balance Plan Conversions
Pt. 4	Application of Disclosure Requirements
16	ERISA Disclosure Issues in the Absence of Plan-Level Participant Choices
17	ERISA Disclosure Issues in the Context of Plan Level Participant Choices
Pt. 5	Other Cash Balance Plan Discussions
18	Communicating a Cash Balance Plan Conversion to Employees
19	Administration Issues Incident to a Cash Balance Plan Conversion
20	Combining Traditional and Cash Balance Formulas in One Plan
21	Cash Balance Plans in the Multiemployer Context
22	Application of Federal Funding Rules to Cash Balance Plans
23	A Conversion's Impact on the Employer's Financial Statements
24	Cash Balance Wear-Aways Under the ADEA
Pt. 6	Background Discussions
25	Application of ADEA Disparate Treatment and Adverse Impact Claims to Pension Plans
26	Equal Cost Defense to ADEA Section 4(i) Claims
27	An Employer's Duty to Disclose Information to Plan Participants
28	The Applicable Interest Rate and Applicable Mortality Table
App. A	IRS Notice 96-8
App. B	Cash Balance Practitioners Group Recommendations and Comments on IRS Notice 96-8, June 20, 1996
App. C	Summary of Cash Balance Portion of Treasury Decision 8360
App. D	Summary of the Cash Balance Portions of Treasury Decision 8485
App. E	Summary of GAO Report on Treasury Decision 8360 Preamble Sentence
App. F	DOL Office of Inspector General Report Regarding Cash Balance Lump Sums
App. G	June 4, 2002 IRS Memorandum Regarding the "Meaningful Benefit" Issue
App. H	Preamble to Proposed Regulations Regarding Code Sections 411(b)(1)(H) and 401(a)(4). 67 Fed. Reg. No. 238, Dec. 11, 2002, page 76123
	Index