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Cash Balance Plans
ERIC Policy Statements
May 23, 2005
ERIC Releases Consensus Proposals for Pension Funding, PBGC Reform and Hybrid Pension Plans
Dec 14, 2004
ERIC: Formal Copy of Hybrid Position
Sep 14, 2004
Executive Summary: Hybrid Pension Plans do not Discriminate Against Older Workers (update 9/13)
Feb 18, 2004
Cash Balance Issue Brief: "Understanding Cash Balance Plans"
Aug 22, 2003
ERIC Report: Hybrid Pension Plans Do Not Discriminate Against Older Workers
(Cooper v. The IBM Personal Pension Plan)