Title

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

Files

Description

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.

Publication Date

Spring 2001

Volume

49

Publisher

Buffalo Law Review

First Page

575

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 Buffalo Law Review 575 (2001).
Available at: https://larc.cardozo.yu.edu/faculty-articles/538