Is Cross-Testing a Mistake: Cash Balance Plans, New Comparability Formulas, and the Incoherence of the Nondiscrimination Norm

Authors

Edward A. Zelinsky, Benjamin N. Cardozo School of LawFollow

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

Issue

2

First Page

575

Last Page

628

Publisher

University at Buffalo School of Law

Keywords

Age Discrimination, Social Group Issues, Age and Aging, Civil Rights, Discrimination, Tax Policy, Taxation

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