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Retirement Planning
Chapter 4: Qualified Pension Plans/CASH BALANCE PENSION PLANS (2 OF 3)
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Chapter Study Session

Chapter 4: Qualified Pension Plans

CASH BALANCE PENSION PLANS (2 OF 3)

01.Core Concepts

• Favors younger plan entrants • Eligibility/Coverage same as other qualified plans • Vesting – 3-year cliff • Distribution • Conversion to a cash balance plan • PPA 2006 sets forth circumstances under which hybrid plans can avoid discrimination claims.