现金余额转换调查。

Benefits Q. 2001;17(1):19-26.

By examining data on actual conversions to cash balance pension plans, the author challenges the validity of major criticisms faced by employers sponsoring cash balance plans and their advisors. The data admonish against using broad generalizations to assess the total impact on employers and employees of a conversion to a cash balance plan.

通过研究实际转换为现金余额养老金计划的数据，作者对赞助现金余额计划的雇主及其顾问所面临的主要批评的有效性提出了质疑。这些数据告诫人们，不要使用笼统的概括来评估转换为现金余额计划对雇主和雇员的总体影响。