The money in a cash-balance pension account is hypothetical.    From Wordnik.com.  [Motorola Freezes Pension Plan; More To Come] Reference

Not all cash-balance plans have wearaway; the plan covering AT.    From Wordnik.com.  [T Fights Pension Suit] Reference

The first cash-balance plans were sidelined by age-discrimination lawsuits.    From Wordnik.com.  [Cash-Balance Pensions Stand to Gain Favor] Reference

About 25 percent of the people in pension plans now get cash-balance benefits.    From Wordnik.com.  [FRESH WORRIES ON PENSIONS] Reference

Over the past decade, hundreds of employers shifted from traditional pensions to cash-balance plans.    From Wordnik.com.  [Treasury Validates Some Pension Rollbacks] Reference

Until retirement, the money in a cash-balance pension account is hypothetical and mixed with that of other employees.    From Wordnik.com.  [Cash-Balance Pensions Stand to Gain Favor] Reference

Some advisers think that some employers that now use a 401 (k) plan may decide to replace it with a cash-balance plan.    From Wordnik.com.  [Cash-Balance Pensions Stand to Gain Favor] Reference

The Treasury put a moratorium on conversions to cash-balance plans in 1999, when older workers shouted that they were unfair.    From Wordnik.com.  [Oh, No--More Pension Blues] Reference

There's nothing inherently wrong with a cash-balance plan, says Mark Iwry, a former Treasury official and benefits specialist.    From Wordnik.com.  [Oh, No--More Pension Blues] Reference

The proposed regulations would broaden the choices employers use for the cash-balance accounts, said Principal Financial's Mr. Young.    From Wordnik.com.  [Cash-Balance Pensions Stand to Gain Favor] Reference

Maximum annual contributions to cash-balance plans are greater than what is allowable through a defined-contribution plan like a 401 (k).    From Wordnik.com.  [Cash-Balance Pensions Stand to Gain Favor] Reference

The cash-balance plans, a type of defined-benefit program governed by the Employee Retirement Income Security Act, differ significantly from traditional pensions.    From Wordnik.com.  [Cash-Balance Pensions Stand to Gain Favor] Reference

In a cash-balance plan, an employee's account is credited each year with a "pay credit" – a percentage of pay or a flat dollar amount – and an "interest credit.".    From Wordnik.com.  [Motorola Freezes Pension Plan; More To Come] Reference

Therefore, the rules are expected to decrease the amount that some existing cash-balance plans need to contribute, which could make them more attractive to the companies.    From Wordnik.com.  [Cash-Balance Pensions Stand to Gain Favor] Reference

T was one of dozens of big companies including International Business Machines Corp. and Xerox Corp. that changed their traditional pensions to "cash-balance" plans in the 1990s.    From Wordnik.com.  [T Fights Pension Suit] Reference

That part may take either of two forms: a defined benefit based on final salary and years of service, or a cash-balance plan that converts from a lump sum into an annuity at retirement.    From Wordnik.com.  [A new retirement option: DB(k) plans] Reference

Now awaiting the president's signature, the new rules will make it easier for employers to automatically enroll workers in 401k plans and will lift a legal cloud surrounding cash-balance plans.    From Wordnik.com.  [A Retirement Revolution] Reference

He said: "There are going to be some companies who are freezing plans in a fight for survival," but a number of companies are taking a closer look at cash-balance pensions as a better option for their workers.    From Wordnik.com.  [Motorola Freezes Pension Plan; More To Come] Reference

But they did open the door for the Internal Revenue Service to begin reviewing plans dating back to 1999, and in a review of more than 1,250 cash-balance plans last year the agency found widespread backloading violations.    From Wordnik.com.  [Treasury Validates Some Pension Rollbacks] Reference

In response to a continuing outcry, Congress banned wearaway in the 2006 Pension Protection Act, explicitly saying that companies adopting cash-balance plans after June 2005 must give everyone the full present value of their pension.    From Wordnik.com.  [Treasury Validates Some Pension Rollbacks] Reference

In a cash-balance plan, a company contributes to annually to a portable pension fund.    From Wordnik.com. Reference

As the economy improves, more small companies are adding cash-balance pensions, says the.    From Wordnik.com.  [Inc.com] Reference

In 1999, IBM redesigned its pension and put in place a hybrid called a cash-balance plan.    From Wordnik.com.  [BusinessWeek.com --] Reference

Thirty-three percent of the Fortune 100 companies offered a cash-balance plan in 2002, up from 1 percent in.    From Wordnik.com.  [BNET Articles]

Workers who have a cash-balance plan -- a hybrid that allows you to take a lump sum with you when you change jobs.    From Wordnik.com.  [Kiplinger.com - Your Money] Reference

Workers at Wells (NYSE: WFC) and Wachovia will keep their accrued pension benefits under the cash-balance plan, says a bank spokeswoman.    From Wordnik.com.  [Los Angeles Business News - Local Los Angeles News | Los Angeles Business from bizjournals] Reference

Move the teachers and state workers to a cash-balance pension plan so they get the fair market value of their pensions as they currently stand.    From Wordnik.com.  [The Capitol Fax Blog] Reference

Workers at San Francisco-based Wells (NYSE: WFC) will keep their accrued pension benefits under the cash-balance plan, says a bank spokeswoman.    From Wordnik.com.  [Portland Business News - Local Portland News | The Portland Business Journal] Reference

Gary Kushner, president of Kushner & Co., discusses trends in retirement plans, including how cash-balance can be an attractive option for employers seeking to move out of the defined benefit arena.    From Wordnik.com. Reference

It seems that, just a few days before The Reactionary Easterbrook rendered his awful decision, "Congress approved a measure that would deem cash-balance plans legal.    From Wordnik.com.  [Re: Addendum On The IBM Pension Case.] Reference

“They typically don’t start looking at retirement savings until they’re five to 10 years out,” says Ms.Ohl. Another potential benefit of the cash-balance plan is the tax savings for the company.    From Wordnik.com.  [Cash-Balance Plans Appeal to Small Firms] Reference

In contrast, someone using a cash-balance plan could “save larger sums in a relatively short period of time,” says Jamie Ohl, senior vice president of the Hartford’s retirement plans group, which launched the Aviator cash balance Program on Tuesday.    From Wordnik.com.  [Cash-Balance Plans Appeal to Small Firms] Reference

Now there's a cash-balance pension plan.    From Wordnik.com.  [FRESH WORRIES ON PENSIONS] Reference