Publication Date
Spring 2001
Journal
Buffalo Law Review
Abstract
The increasing tendency of large employers to convert their traditional defined benefit pension plans to the cash balance format has engendered substantial controversy, both within the qualified plan community and among the general public. The rise of "new comparability" plans has yet to generate the same level of popular or political concern, perhaps because such plans have largely been embraced by smaller employers. However, among pension mavens, new comparability has occasioned strong supporters and equally firm detractors.
Volume
49
First Page
575
Publisher
University at Buffalo School of Law
Disciplines
Civil Rights and Discrimination | Law
Recommended Citation
Edward A. Zelinsky,
Is Cross-Testing a Mistake: Cash Balance Plans, New Comparability Formulas, and the Incoherence of the Nondiscrimination Norm,
49
Buff. L. Rev.
575
(2001).
https://larc.cardozo.yu.edu/faculty-articles/538
