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In addition to DB and DC plans, many companies are establishing “hybrid” plans — plans that have features of both DB and DC plans. The first section of this chapter describes several types of hybrid plans, including combined plans, cash balance plans, pension equity plans, and target benefit plans. The second section discusses the controversies surrounding these plans. Sponsors who are considering a cash balance plan should consider both the facts about these plans and the public perception of them.
Keywords: DB plans; DC plans; combined plans; cash balance plans; pension equity plans; target benefit plans
Chapter. 3316 words.
Subjects: Financial Markets
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