TABLE OF CONTENTS

Tab
A	Outline of Hybrid Plan Research Findings
B	American Association of Retired Persons, Amicus Brief in Central Laborers' Pension Fund v. Heinz, 2004 WL 425737
C	American Association of Retired Persons, Staying Ahead of the Curve 2003: The AARP Working in Retirement Study (2003)
D	Committee for Economic Development, New Opportunities for Older Workers (1999)
E	Coronado & Copeland, Federal Reserve Board, Cash Balance Pension Plan Conversions and the New Economy (2003)
F	Coronado & Copeland, Federal Reserve Board, Cash Balance Pension Plan Conversions and the New Economy (2002) (different article with same name but earlier date)
G	Forman, University of Oklahoma, Public Pensions: Choosing Between Defined Benefit and Defined Contribution Plans (1999)
H	Gale & Orszag, Urban-Brookings Tax Policy Center, Private Pensions: Issues and Options (2003)
I	General Accounting Office, Cash Balance Plans: Implications for Retirement Income (2000)
J	General Accounting Office, Private Pensions: Implications of Conversions to Cash Balance Plans (2000)
K	Grassley, Chairman of Senate Select Committee on Aging, Letter to David M. Walker, Comptroller General of the United States (Aug. 4, 2000)
L	Johnson & Uccello, Urban Institute, Can Cash Balance Pension Plans Improve Retirement Security for Today's Workers? (2002)
M	Johnson & Uccello, Urban Institute, The Potential Effects of Cash Balance Plans on the Distribution of Pension Wealth at Midlife (2001)
N	Johnson & Steuerle, Urban Institute, Promoting Work at Older Ages: The Role of Hybrid Pension Plans in an Aging Population (2003)
O	Kleinman, Anandarajan & Lawrence, Fairleigh Dickinson University & New Jersey Institute of Technology, An Analysis of the Move Toward Defined Contribution Pension Plans: Are the Rewards Commensurate with the Risks? (1999)
P	Kopp & Sher, Society of Actuaries, A Benefit Value Comparison of a Cash-Balance Plan with a Traditional Final Average Pay Defined-Benefit Plan (1998)
Q	Mitchell & Mulvey, Pension Research Council, Wharton School, University of Pennsylvania, Possible Implications of Mandating Choice in Corporate Defined Benefit Plans (2003)
R	Purcell, Congressional Research Service, Pension Issues: Cash Balance Plans (2003)
S	Schieber, The Shift to Hybrid Pensions by U.S. Employers: An Empirical Analysis of Actual Plan Conversions (2003)
T	Society of Actuaries & American Academy of Actuaries, Retirement Plan Preferences Survey (2004)
U	U.S. Department of Labor, Office of Inspector General, PWBA Needs to Improve Oversight of Cash Balance Plan Lump Sum Distributions (2002)
V	Yakoboski, Employee Benefit Research Institute, Male and Female Tenure Continues To Move in Opposite Directions (1999)
W	Yakoboski, Employee Benefit Research Institute, Debunking the Retirement Policy Myth: Lifetime Jobs Never Existed for Most Workers (1998)
X	Watson Wyatt Worldwide, Don't Miss the Forest for the Trees, Compilation of Data from IRS Form 5500s (2000)