Tag: Cash balance/Hybrid

Cash balance plans grew by 1,025% over two decades, according to an Ascensus report.

October Three makes the case that this kind of defined benefit plan is a ‘gold standard’ solution.

The appellate court and district court both agree that Foot Locker did not adequately disclose to participants the possibility of...

Small business continues driving cash balance growth, with 92% of cash balance plans in place at firms with fewer than...

They are popular among small, professional firms with a disparity in pay.

An employer that sponsors a cash balance retirement plan will consult with the plan’s adviser to select one of three...

A memo offers examples and would be a helpful guide for cash balance plan sponsors to assess whether their plan...

Plaintiffs originally filed their cash balance plan lawsuit in 2004, claiming the way their employer created a cash balance plan...

In particular, the IRS addresses applicability of final hybrid plan regulations to implicit interest PEPs.

Kravitz found a 19% year-over-year increase in new cash balance plans, compared to 2% for new 401(k)s.

James E. Turpin, with The Turpin Consulting Group, has one concern with the submitted document he’s seen.

The features of cash balance plans that make them easier to understand and make costs more predictable also create challenges...

A court found purposeful miscommunications led participants to expect a different benefit than they were accruing.

Growth figures this year are in line with a previous Kravitz report that found the number of these plans surged...

They now comprise 28% of all defined benefit plans.

A cash balance plan offering from Kravitz strives to deliver greater flexibility in the wake of key regulatory changes. 

In Amara v. CIGNA Corp., an appellate court has once again agreed that a change in plan terms is an...

Several regulations and pieces of guidance issued in 2014 will have a lasting impact on retirement plans.

The IRS says it has improved its processing of determination letter applications for pension equity plans.

Trends, legislation, regulations and litigation will continue to affect the retirement industry in 2015.