Cash Balance Plans

ERIC Updates
Jan 30, 2007   Third Circuit Follows Seventh, Holds Cash Balance Plans Not Age Discriminatory in Register v. PNC
Nov 1, 2006   District Court Rejects Seventh Circuit Reasoning in Cooper, Allows Cash Balance Claim to Proceed
Aug 25, 2006   ERIC Letter to the Wall Street Journal in Response to Cash Balance Article
Jul 26, 2006   ERIC: Pension Bill Additional Update
Jul 17, 2006   Pressure Builds for Pension Reform by August
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News Releases
Aug 8, 2006   Pension Decision Increases Employer Confidence
Aug 4, 2006   Passage of Pension Protection Act Virtually Completes Seven-Year Journey
Jul 29, 2006   Statement of ERIC President Mark Ugoretz on Pension Reform Legislation
Jul 29, 2006   Statement of ERIC President on H.R. 4
Apr 12, 2006   ERIC Urges Appeals Court to Uphold Cash Balance Plans (News Release)
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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)
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Congress
Jul 24, 2006   ERIC Urges Members of Congress to Vote No on Miller Motion
Mar 20, 2006   Senators and Representatives Dispatch Letters to Pension Conferees
Dec 9, 2005   ERIC Letter to Speaker Urges Sound Pension Reforms
Nov 21, 2005   Pension Coalition Letter Urges Senators to Develop "Common Sense" Pension Reform Legislation
Nov 17, 2005   ERIC Urges Senate to Consider Pension Reform Recommendations
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Executive Branch
Apr 16, 2008   ERIC Comments on Proposed Hybrid Retirement Plan Regulations
Aug 28, 2007   ERIC and Other Trades Ask Treasury Secretary to Temporarily Suspend IRS Actions Relating to Backloading of Benefits Concerning Hybrid Plans
Jul 20, 2007   ERIC, Along with Other Trades, Submits Suggestions on "Greater Of" Backloading Issues
May 18, 2007   ERIC Files Comments on IRS Notice 2007-6 Concerning Hybrid Plans
Mar 7, 2006   Treasury Official Presents Administration's Views on Pension Reform Legislations
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Judiciary
Jan 4, 2008   District Court Dismisses Cash Balance Age Discriminatory Claim
Dec 26, 2006   Connecticut District Court Rejects AT&T's Motion to Dismiss in Cash Balance Litigation
Oct 16, 2006   Court Denies FleetBoston's Motion to Reconsider
Oct 11, 2006   ERIC Amicus Brief in Hurlic v Southern California Gas Co. (October 11, 2006)
Aug 7, 2006   Seventh Circuit Reverses District Court in Cooper
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Others
Jun 15, 2004   Hybrid Plan Research Studies (Compiled May 2004)
Apr 30, 2004   Mercer Comment Letters to FASB RE: Interpretation of Statement 87 for Cash Balance Pension Plans
May 23, 2003   ERIC Letter to FASB Over Cash Balance Discount Rates
 
Legislative Documents
Aug 4, 2006   Pension Protection Act Passes Congress
Jul 31, 2006   House Approves New Pension Bill: HR 4
Jul 31, 2006   Paginated Table of Contents for HR 4 Prepared by ERIC
Dec 21, 2005   Senate Amends Budget Bill Containing PBGC Premium Hike; House Action Required
Nov 14, 2005   Senate Managers' Amendment 11-14-2005
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Regulatory Documents
Jan 4, 2008   Treasury, IRS Release Proposed Cash Balance Rules
May 14, 2007   ERIC Chart on Employee Benefits and Compensation Regulatory Schedule
Jul 15, 2005   IRS Proposed Regulations on Electronic Data
Jun 15, 2004   Treasury Cash Balance Regulation Withdrawn
Feb 2, 2004   Treasury Announcement of Cash Balance Legislation
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